Washington § 82.04.390 - Exemptions — Amounts derived from sale of real estate.

Full text of Washington Revised Code of Washington § 82.04.390 — Exemptions — Amounts derived from sale of real estate., with citation guidance and answers to common questions.

§ 82.04.390. Exemptions — Amounts derived from sale of real estate.

This chapter shall not apply to gross proceeds derived from the sale of real estate. A sale of real estate does not include the gross proceeds derived from individual storage space rentals or individual storage space leases for 30 days or longer at a self-service storage facility as defined in RCW 19.150.010. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.
[ 2025 c 423 s 302; 1961 c 15 s 82.04.390. Prior: 1959 ex.s. c 5 s 8; 1959 c 197 s 23; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.]

Notes

Effective date—2025 c 423 ss 301 and 302: See note following RCW 82.04.290.
Finding—Intent—Necessity of act—2025 c 423: See notes following RCW 82.04.260.

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

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Frequently Asked Questions About Washington § 82.04.390

What does Revised Code of Washington § 82.04.390 cover?

Section 82.04.390 ("Exemptions — Amounts derived from sale of real estate.") 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 § 82.04.390?

A common citation format is "Revised Code of Washington § 82.04.390" (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 § 82.04.390 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

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