Washington Revised Code Title 82. Excise Taxes § 82.14.020. Definitions

(1) “City” means a city or town;

(2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms “retail sale” and “sale at retail” have only the meaning provided in RCW 82.08.010 for the purposes of this chapter, unless the context clearly requires that a different definition apply;

(3) “Taxable event” means any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended; and

(4) “Treasurer or other legal depository” means the treasurer or legal depository of a county or city.