# RCW 82.08.020: RCW 82.08.020: Tax imposed—Retail sales—Retail car rental

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S020

## Section

- **Citation:** RCW 82.08.020
- **Heading:** RCW 82.08.020: Tax imposed—Retail sales—Retail car rental
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 08 / Section 020

## Text

*** CHANGE IN 2026 *** (SEE 2711-S.SL ) ***

*** CHANGE IN 2026 *** (SEE 6113-S.SL ) ***

(1) There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state of: (a) Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale; (b) Digital goods, digital codes, and digital automated services, if the sale is included within the RCW 82.04.050 definition of retail sale; (c) Services, other than digital automated services, included within the RCW 82.04.050 definition of retail sale; (d) Extended warranties to consumers; and (e) Anything else, the sale of which is included within the RCW 82.04.050 definition of retail sale. (2) There is levied and collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070 . (3) Beginning July 1, 2003, there is levied and collected an additional tax of three-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070 . (4) For purposes of subsection (3) of this section, "motor vehicle" has the meaning provided in RCW 46.04.320 , but does not include: (a) Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181 , unless the farm tractor or farm vehicle is for use in the production of cannabis; (b) Off-road vehicles as defined in RCW 46.04.365 ; (c) Nonhighway vehicles as defined in RCW 46.09.310 ; and (d) Snowmobiles as defined in RCW 46.04.546 . (5) Beginning on December 8, 2005, 0.16 percent of the taxes collected under subsection (1) of this section must be dedicated to funding comprehensive performance audits required under RCW 43.09.470 . The revenue identified in this subsection must be deposited in the performance audits of government account created in RCW 43.09.475 . (6) Beginning July 1, 2027, the portion of taxes collected by the state under subsection (1) of this section equal to 0.1 percent of the selling price on each retail sale in this state must be deposited in the multimodal transportation account created in RCW 47.66.070 . (7) The taxes imposed under this chapter apply to successive retail sales of the same property. (8) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020 .

## Nearby sections

- [RCW 82.08.010 RCW 82.08.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S010.md)
- [RCW 82.08.011 RCW 82.08.011: Retail car rental—Definition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S011.md)
- [RCW 82.08.015 RCW 82.08.015: Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S015.md)
- [RCW 82.08.020 RCW 82.08.020: Tax imposed—Retail sales—Retail car rental.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S020.md)
- [RCW 82.08.026 RCW 82.08.026: Exemptions—Sales of natural or manufactured gas.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S026.md)
- [RCW 82.08.031 RCW 82.08.031: Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S031.md)
- [RCW 82.08.032 RCW 82.08.032: Exemption—Sales, rental, or lease of used park model trailers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S032.md)
- [RCW 82.08.033 RCW 82.08.033: Exemptions—Sales of used mobile homes or rental or lease of mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S033.md)
- [RCW 82.08.034 RCW 82.08.034: Exemptions—Sales of used floating homes or rental or lease of used floating homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S034.md)
- [RCW 82.08.035 RCW 82.08.035: Exemption for pollution control facilities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S035.md)
- [RCW 82.08.036 RCW 82.08.036: Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S036.md)
- [RCW 82.08.037 RCW 82.08.037: Credits and refunds for bad debts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S037.md)
- [RCW 82.08.040 RCW 82.08.040: Consignee, factor, bailee, auctioneer deemed seller.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S040.md)
- [RCW 82.08.050 RCW 82.08.050: Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S050.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S020. Check the current official text before relying on it. Not legal advice.