Washington § 82.04.480 - Sales in own name — Sales as agent.

Full text of Washington Revised Code of Washington § 82.04.480 — Sales in own name — Sales as agent., with citation guidance and answers to common questions.

§ 82.04.480. Sales in own name — Sales as agent.

(1) Every consignee, bailee, factor, or auctioneer having either actual or constructive possession of personal property, or having possession of the documents of title thereto, with power to sell such personal property in that person's own name and actually so selling, is deemed the seller of such personal property within the meaning of this chapter. Furthermore, the consignor, bailor, principal, or owner is deemed a seller of such property to the consignee, bailee, factor, or auctioneer.
(2) The burden is on the taxpayer in every case to establish the fact that the taxpayer is not engaged in the business of making retail sales or wholesale sales but is acting merely as broker or agent in promoting sales for a principal. Such claim will be allowed only when the taxpayer's accounting records are kept in such manner as required by rule by the department.
(3) For purposes of this section, "personal property" means tangible personal property, digital goods, digital codes, and extended warranties.
[ 2009 c 535 s 412; 1975 1st ex.s. c 278 s 44; 1961 c 15 s 82.04.480. Prior: 1935 c 180 s 10; RRS s 8370-10.]

Notes

Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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

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Frequently Asked Questions About Washington § 82.04.480

What does Revised Code of Washington § 82.04.480 cover?

Section 82.04.480 ("Sales in own name — Sales as agent.") 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 § 82.04.480?

A common citation format is "Revised Code of Washington § 82.04.480" (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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