Full text of Washington Revised Code of Washington § 82.04.2907 — Tax on royalties., with citation guidance and answers to common questions.
§ 82.04.2907. Tax on royalties.
(1) Upon every person engaging within this state in the business of receiving income from royalties, the amount of tax with respect to the business is equal to the gross income from royalties multiplied by the rate of 1.5 percent.
(2) For the purposes of this section, "gross income from royalties" means compensation for the use of intangible property, including charges in the nature of royalties, regardless of where the intangible property will be used. For purposes of this subsection, "intangible property" includes copyrights, patents, licenses, franchises, trademarks, trade names, and similar items. "Gross income from royalties" does not include compensation for any natural resource, the licensing of prewritten computer software to the end user, or the licensing of digital goods, digital codes, or digital automated services to the end user as defined in RCW
82.04.190(11).
Notes
Construction—2017 c 323: See note following RCW
82.08.052.
Effective dates—2015 3rd sp.s. c 5: See note following RCW
82.08.052.
Expiration date—2010 1st sp.s. c 23 ss 106, 901, and 1201: "Sections 106, 901, and 1201 of this act expire July 1, 2010." [
2010 1st sp.s. c 23 s 1710.]
Effective date—2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405: "Parts VI, VII, and XIV and sections 107, 702, 902, and 1202 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2010." [
2010 1st sp.s. c 23 s 1713.]
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.
Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW
82.04.050.
Intent—Construction—2009 c 535: See notes following RCW
82.04.192.
Effective date—2001 c 320: See note following RCW
11.02.005.
Effective date—1998 c 331: "This act takes effect July 1, 1998." [
1998 c 331 s 3.]
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.04.2907
What does Revised Code of Washington § 82.04.2907 cover?
Section 82.04.2907 ("Tax on royalties.") 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 § 82.04.2907?
A common citation format is "Revised Code of Washington § 82.04.2907" (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 § 82.04.2907 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.
