Washington § 82.04.29002 - Additional tax on certain business and service activities.

Full text of Washington Revised Code of Washington § 82.04.29002 — Additional tax on certain business and service activities., with citation guidance and answers to common questions.

§ 82.04.29002. Additional tax on certain business and service activities.

(1) Beginning May 1, 2010, through June 30, 2013, an additional rate of tax of 0.30 percent is added to the rate provided for in RCW 82.04.255, 82.04.285, and 82.04.290(2)(a).
(2)(a) The additional rate in subsection (1) of this section does not apply to persons engaging within this state in business as a hospital. "Hospital" has the meaning provided in chapter 70.41 RCW but also includes any hospital that comes within the scope of chapter 71.12 RCW if the hospital is also licensed under chapter 70.41 RCW.
(b) The additional rate in subsection (1) of this section does not apply to amounts received from performing scientific research and development services including but not limited to research and development in the physical, engineering, and life sciences (such as agriculture, bacteriological, biotechnology, chemical, life sciences, and physical science research and development laboratories or services).
[ 2010 1st sp.s. c 23 s 1101.]

Notes

Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.

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

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Frequently Asked Questions About Washington § 82.04.29002

What does Revised Code of Washington § 82.04.29002 cover?

Section 82.04.29002 ("Additional tax on certain business and service activities.") 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 § 82.04.29002?

A common citation format is "Revised Code of Washington § 82.04.29002" (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 § 82.04.29002 apply to my situation?

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