# RCW 15.21.040: RCW 15.21.040: Combination sales

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S040

## Section

- **Citation:** RCW 15.21.040
- **Heading:** RCW 15.21.040: Combination sales
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 15 / Chapter 21 / Section 040

## Text

When one or more items are offered for sale or sold with one or more items at a combined price, or offered individually or as a package or a unit to be given with the sale of one or more items, each and all such items shall for the purpose of this chapter be deemed to be offered for sale, and as to such transaction the cost basis shall be the combined cost basis of all such items as determined pursuant to RCW 15.21.030 .

## Nearby sections

- [RCW 15.21.010 RCW 15.21.010: Declaration of purpose.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S010.md)
- [RCW 15.21.040 RCW 15.21.040: Combination sales.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S040.md)
- [RCW 15.21.050 RCW 15.21.050: Injunction.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S050.md)
- [RCW 15.21.060 RCW 15.21.060: Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S060.md)
- [RCW 15.21.070 RCW 15.21.070: Exempt sales.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S070.md)
- [RCW 15.21.900 RCW 15.21.900: Chapter cumulative.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S900.md)
- [RCW 15.21.910 RCW 15.21.910: Short title.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S910.md)
- [RCW 17.21.020 RCW 17.21.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S020.md)
- [RCW 17.21.030 RCW 17.21.030: Director's authority—Rules.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S030.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T15_C21_S040. Check the current official text before relying on it. Not legal advice.
