# RCW 82.45.020: RCW 82.45.020: "Seller" defined

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S020

## Section

- **Citation:** RCW 82.45.020
- **Heading:** RCW 82.45.020: "Seller" defined
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 45 / Section 020

## Text

As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States or the state of Washington.

## Nearby sections

- [RCW 82.45.010 RCW 82.45.010: "Sale" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S010.md)
- [RCW 82.45.020 RCW 82.45.020: "Seller" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S020.md)
- [RCW 82.45.030 RCW 82.45.030: "Selling price," "total consideration paid or contracted to be paid," defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S030.md)
- [RCW 82.45.032 RCW 82.45.032: Additional definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S032.md)
- [RCW 82.45.033 RCW 82.45.033: "Controlling interest" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S033.md)
- [RCW 82.45.035 RCW 82.45.035: Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S035.md)
- [RCW 82.45.060 RCW 82.45.060: Tax on sale of property.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S060.md)
- [RCW 82.45.065 RCW 82.45.065: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S065.md)
- [RCW 82.45.070 RCW 82.45.070: Tax is lien on property—Enforcement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S070.md)
- [RCW 82.45.080 RCW 82.45.080: Tax is seller's obligation—Choice of remedies.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S080.md)
- [RCW 82.45.090 RCW 82.45.090: Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S090.md)
- [RCW 82.45.100 RCW 82.45.100: Tax payable at time of sale—Interest, penalties on unpaid or delinquent taxes—Notice—Prohibition on certain assessments or refunds—Deposit of penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S100.md)
- [RCW 82.45.105 RCW 82.45.105: Single-family residential property, tax credit when subsequent transfer of within nine months for like property.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S105.md)
- [RCW 82.45.150 RCW 82.45.150: Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S150.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C45_S020. Check the current official text before relying on it. Not legal advice.