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Washington Revised Code Title 35. Cities and Towns § 35.102.120. Definitions--Tax classifications

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) In addition to the definitions in RCW 35.102.030, the following terms and phrases must be defined in the model ordinance under RCW 35.102.040, and such definitions shall include any specific requirements as noted in this subsection:

(a) Eligible gross receipts tax.

(b) Extracting.

(c) Manufacturing. Software development may not be defined as a manufacturing activity.

(d) Retailing.

(e) Retail sale.

(f) Services. The term “services” excludes retail or wholesale services.

(g) Wholesale sale.

(h) Wholesaling.

(i) To manufacture.

(j) Commercial and industrial use.

(k) Engaging in business.

(l) Person.

(2) Any tax classifications in addition to those enumerated in subsection (1) of this section that are included in the model ordinance must be uniform among all cities.

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Cite this article: FindLaw.com - Washington Revised Code Title 35. Cities and Towns § 35.102.120. Definitions--Tax classifications - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-35-cities-and-towns/wa-rev-code-35-102-120/

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