# 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."

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S040

## Section

- **Citation:** RCW 82.04.040
- **Heading:** 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."
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 04 / Section 040

## Text

(1) Except as otherwise provided in this subsection, "sale" means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a "sale at retail" or "retail sale" under RCW 82.04.050 . It includes lease or rental, conditional sale contracts, and any contract under which possession of the property is given to the purchaser but title is retained by the vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, or meals for compensation whether consumed upon the premises or not. The term "sale" does not include the transfer of the ownership of, title to, or possession of: (a) An animal by an animal rescue organization in exchange for the payment of an adoption fee; (b) An abandoned vehicle sold by a registered tow truck operator to a successful bidder at public auction or, if there is no successful bidder, to a licensed vehicle wrecker, hulk hauler, or scrap processor, as provided in RCW 46.55.130 . Nothing in this subsection (1)(b) may be construed as providing an exemption from: (i) The tax imposed by chapter 82.12 RCW on the use of an abandoned vehicle by any consumer; or (ii) Taxes imposed under this chapter and chapter 82.08 RCW on automobile towing and automobile storage services provided by a registered tow truck operator; or (c) Food, drink, or meals furnished by a senior living community to tenants as part of a rental or residency agreement for which no separate charge is made, regardless of whether the tenant is a resident for purposes of chapter 18.20 or 18.390 RCW. (2) "Casual or isolated sale" means a sale made by a person who is not engaged in the business of selling the type of property involved. (3)(a) "Lease or rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend. "Lease or rental" includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U.S.C. Sec. 7701(h)(1), as amended or renumbered as of January 1, 2003. The definition in this subsection (3) must be used for sales and use tax purposes regardless if a transaction is characterized as a lease or rental under generally accepted accounting principles, the United States internal revenue code, Washington state's commercial code, or other provisions of federal, state, or local law. (b) "Lease or rental" does not include: (i) A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments; (ii) A transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments, and payment of an option price does not exceed the greater of $100 or one percent of the total required payments; or (iii) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the tangible personal property to perform as designed. For the purpose of this subsection (3)(b)(iii), an operator must do more than maintain, inspect, or set up the tangible personal property. (4)(a) "Adoption fee" means an amount charged by an animal rescue organization to adopt an animal, except that "adoption fee" does not include any separately itemized charge for any incidental inanimate items provided to persons adopting an animal, including food, identification tags, collars, and leashes. (b) "Animal care and control agency" means the same as in RCW 16.52.011 and also includes any similar entity operating outside of this state
an animal rescue organization to adopt an animal, except that "adoption fee" does not include any separately itemized charge for any incidental inanimate items provided to persons adopting an animal, including food, identification tags, collars, and leashes. (b) "Animal care and control agency" means the same as in RCW 16.52.011 and also includes any similar entity operating outside of this state. (c) "Animal rescue group" means a nonprofit organization that: (i)(A) Is exempt from federal income taxation under 26 U.S.C. Sec. 501(c) of the federal internal revenue code as it exists on July 23, 2017; or (B) Is registered as a charity with the Washington secretary of state under chapter 19.09 RCW, whether such registration is required by law or voluntary; (ii) Has as its primary purpose the prevention of abuse, neglect, cruelty, exploitation, or homelessness of animals; and (iii) Exclusively obtains dogs, cats, or other animals for placement that are: (A) Stray or abandoned; (B) Surrendered or relinquished by animal owners or caretakers; (C) Transferred from other animal rescue organizations; or (D) Born in the care of such nonprofit organization other than through intentional breeding by the nonprofit organization. (d) "Animal rescue organization" means an animal care and control agency or an animal rescue group. (e) "Senior living community" means any facility or campus operated by a person licensed or registered under chapter 18.20 or 18.390 RCW.

## 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_S040. Check the current official text before relying on it. Not legal advice.