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Washington Revised Code Title 48. Insurance § 48.14.080. Premium tax in lieu of other forms--Exceptions--Definition

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

(1) As to insurers, other than title insurers and taxpayers under RCW 48.14.0201, the taxes imposed by this title are in lieu of all other taxes, except as otherwise provided in this section.

(2) Subsection (1) of this section does not apply with respect to:

(a) Taxes on real and tangible personal property;

(b) Excise taxes on the sale, purchase, use, or possession of (i) real property; (ii) tangible personal property; (iii) extended warranties; (iv) services, including digital automated services as defined in RCW 82.04.192; and (v) digital goods and digital codes as those terms are defined in RCW 82.04.192; and

(c) The tax imposed in *RCW 82.04.260(9), regarding public and nonprofit hospitals.

(3) For the purposes of this section, the term “taxes” includes taxes imposed by the state or any county, city, town, municipal corporation, quasi-municipal corporation, or other political subdivision.

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Cite this article: FindLaw.com - Washington Revised Code Title 48. Insurance § 48.14.080. Premium tax in lieu of other forms--Exceptions--Definition - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-48-insurance/wa-rev-code-48-14-080/

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