Washington § 82.04.2906 - Tax on certain chemical dependency services. (Effective until January 1, 2027.)

Full text of Washington Revised Code of Washington § 82.04.2906 — Tax on certain chemical dependency services. (Effective until January 1, 2027.), with citation guidance and answers to common questions.

§ 82.04.2906. Tax on certain chemical dependency services. (Effective until January 1, 2027.)

(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof is received as compensation for or to support those services; as to such persons the amount of tax with respect to such business shall be equal to the gross income from such services multiplied by the rate of 0.484 percent.
(2) If the persons described in subsection (1) of this section receive income from sources other than those described in subsection (1) of this section or provide services other than those named in subsection (1) of this section, that income and those services are subject to tax as otherwise provided in this chapter.
[ 2003 c 343 s 1.]
PDF

RCW 82.04.2906

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

Frequently Asked Questions About Washington § 82.04.2906

What does Revised Code of Washington § 82.04.2906 cover?

Section 82.04.2906 ("Tax on certain chemical dependency services. (Effective until January 1, 2027.)") 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 § 82.04.2906?

A common citation format is "Revised Code of Washington § 82.04.2906" (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 § 82.04.2906 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.