# RCW 82.04.030: RCW 82.04.030: "Person," "company."

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S030

## Section

- **Citation:** RCW 82.04.030
- **Heading:** RCW 82.04.030: "Person," "company."
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 04 / Section 030

## Text

"Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise and the United States or any instrumentality thereof.

## Nearby sections

- [RCW 82.04.010 RCW 82.04.010: Introductory.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S010.md)
- [RCW 82.04.020 RCW 82.04.020: "Tax year," "taxable year."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S020.md)
- [RCW 82.04.030 RCW 82.04.030: "Person," "company."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S030.md)
- [RCW 82.04.035 RCW 82.04.035: "Plantation Christmas trees."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S035.md)
- [RCW 82.04.040 RCW 82.04.040: "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S040.md)
- [RCW 82.04.050 RCW 82.04.050: "Sale at retail," "retail sale."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S050.md)
- [RCW 82.04.051 RCW 82.04.051: "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S051.md)
- [RCW 82.04.060 RCW 82.04.060: "Sale at wholesale," "wholesale sale."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S060.md)
- [RCW 82.04.062 RCW 82.04.062: "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S062.md)
- [RCW 82.04.065 RCW 82.04.065: Telephone, telecommunications, and ancillary services—Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S065.md)
- [RCW 82.04.066 RCW 82.04.066: "Engaging within this state," "engaging within the state."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S066.md)
- [RCW 82.04.067 RCW 82.04.067: Substantial nexus—Engaging in business.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S067.md)
- [RCW 82.04.070 RCW 82.04.070: "Gross proceeds of sales."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S070.md)
- [RCW 82.04.080 RCW 82.04.080: "Gross income of the business."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S080.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S030. Check the current official text before relying on it. Not legal advice.