Washington § 81.112.360 - Sales and use tax offset fee.

Full text of Washington Revised Code of Washington § 81.112.360 — Sales and use tax offset fee., with citation guidance and answers to common questions.

§ 81.112.360. Sales and use tax offset fee.

(1) Beginning January 1, 2017, and until the requirements in subsection (4) of this section are met, a regional transit authority must pay to the department of revenue, for deposit into the Puget Sound taxpayer accountability account, a sales and use tax offset fee.
(2) A sales and use tax offset fee is three and twenty-five one-hundredths percent of the total payments made by the regional transit authority to construction contractors on construction contracts that are (a) for new projects identified in the system plan funded by any proposition approved by voters after January 1, 2015, and (b) excluded from the definition of retail sale under RCW 82.04.050(10).
(3) Fees are due monthly by the twenty-fifth day of the month, with respect to payments made to construction contractors during the previous month.
(4) A sales and use tax offset fee is due until the regional transit authority has paid five hundred eighteen million dollars.
(5) Except as otherwise provided in this section, the provisions of chapter 82.32 RCW apply to this section.
(6) The department of revenue must oversee the collection of the sales and use tax offset fee and may adopt rules necessary to implement this section.
[ 2015 3rd sp.s. c 44 s 422.]

Notes

Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.

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

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Frequently Asked Questions About Washington § 81.112.360

What does Revised Code of Washington § 81.112.360 cover?

Section 81.112.360 ("Sales and use tax offset fee.") 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 § 81.112.360?

A common citation format is "Revised Code of Washington § 81.112.360" (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.

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