Washington § 19.430.020 - Duty-free sales enterprises — Concession fees levied.

Full text of Washington Revised Code of Washington § 19.430.020 — Duty-free sales enterprises — Concession fees levied., with citation guidance and answers to common questions.

§ 19.430.020. Duty-free sales enterprises — Concession fees levied.

(1) Upon every duty-free sales enterprise operating in Washington, there is levied and collected a concession fee in an amount equal to the gross proceeds of sales of merchandise by the duty-free sales enterprise, multiplied by the rate of 0.10.
(2) The concession fee in this section is separate and in addition to business and occupation taxes and all other taxes and fees applicable to duty-free sales enterprises operating in Washington including a concession fee paid to a port authority or other governmental authority.
(3) The concession fee may be stated separately from the selling price. For purposes of determining the amount due from the buyer to the seller, it is conclusively presumed that the selling price quoted in any price list does not include concession fees imposed by this section.
(4) The moneys collected pursuant to this section shall be distributed as follows:
(a) For amounts appropriated to the department of revenue for the implementation and administration of chapter 406, Laws of 2025; and
(b) Beginning July 1, 2025, and annually thereafter, the moneys remaining after the amounts appropriated pursuant to subsection (a) [(a) of this subsection] shall be deposited as follows:
(i) Fifty percent into the statewide tourism marketing account created in RCW 43.384.040; and
(ii) Fifty percent into the sustainable aviation fuel account created in RCW 43.31.645.
(5) The department shall implement this chapter and may establish procedures and requirements for the payment of concession fees by duty-free sales enterprises and the collection of such concession fees.
(6) All other administrative provisions of chapter 82.32 RCW have full force and application with respect to the fee imposed under this section.
[ 2025 c 406 s 3.]

Notes

Findings—Intent—Effective date—2025 c 406: See notes following RCW 19.430.010.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 19.430.020

What does Revised Code of Washington § 19.430.020 cover?

Section 19.430.020 ("Duty-free sales enterprises — Concession fees levied.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 19.430.020?

A common citation format is "Revised Code of Washington § 19.430.020" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 19.430.020 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.