Washington § 82.04.286 - Tax on horse races.

Full text of Washington Revised Code of Washington § 82.04.286 — Tax on horse races., with citation guidance and answers to common questions.

§ 82.04.286. Tax on horse races.

(1) Upon every person engaging within this state in the business of conducting race meets for the conduct of which a license must be secured from the Washington horse racing commission; as to such persons, the amount of tax with respect to the business of parimutuel wagering is equal to the gross income of the business derived from parimutuel wagering multiplied by the rate of 0.2 percent through June 30, 2024, and 0.26 percent thereafter. The money collected under this section shall be deposited in the problem gambling account created in RCW 41.05.751.
(2) For purposes of this section, "gross income of the business" does not include amounts paid to players for winning wagers, or taxes imposed or other distributions required under chapter 67.16 RCW.
(3) The tax imposed under this section is in addition to any tax imposed under chapter 67.16 RCW.
[ 2023 c 284 s 5; 2005 c 369 s 6.]

Notes

Findings—Intent—Effective date—2023 c 284: See notes following RCW 41.05.750.
Findings—Intent—Severability—Effective date—2005 c 369: See notes following RCW 41.05.750.

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

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Frequently Asked Questions About Washington § 82.04.286

What does Revised Code of Washington § 82.04.286 cover?

Section 82.04.286 ("Tax on horse races.") 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 § 82.04.286?

A common citation format is "Revised Code of Washington § 82.04.286" (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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