Washington § 82.04.066 - "Engaging within this state," "engaging within the state."

Full text of Washington Revised Code of Washington § 82.04.066 — "Engaging within this state," "engaging within the state.", with citation guidance and answers to common questions.

§ 82.04.066. "Engaging within this state," "engaging within the state."

"Engaging within this state" and "engaging within the state," when used in connection with any apportionable activity as defined in RCW 82.04.460 or selling activity taxable under RCW 82.04.250(1), 82.04.257(1), 82.04.270, or other provision of this chapter means that a person generates gross income of the business from sources within this state, such as customers or intangible property located in this state, regardless of whether the person is physically present in this state.
[ 2019 c 8 s 702; 2017 3rd sp.s. c 28 s 301; 2015 3rd sp.s. c 5 s 203; 2010 1st sp.s. c 23 s 103.]

Notes

Effective date—2019 c 8 ss 102, 103, 107, and 701-703: See note following RCW 82.04.067.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
Construction—2017 c 323: See note following RCW 82.08.052.
Effective dates—Finding—Intent—2015 3rd sp.s. c 5: See notes following RCW 82.08.052.
Contingency—Application—2010 1st sp.s. c 23 ss 102-112: See notes following RCW 82.04.067.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.

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

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Frequently Asked Questions About Washington § 82.04.066

What does Revised Code of Washington § 82.04.066 cover?

Section 82.04.066 (""Engaging within this state," "engaging within the state."") 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 § 82.04.066?

A common citation format is "Revised Code of Washington § 82.04.066" (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 § 82.04.066 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.