Washington § 82.08.040 - Consignee, factor, bailee, auctioneer deemed seller.

Full text of Washington Revised Code of Washington § 82.08.040 — Consignee, factor, bailee, auctioneer deemed seller., with citation guidance and answers to common questions.

§ 82.08.040. Consignee, factor, bailee, auctioneer deemed seller.

(1) Every consignee, bailee, factor, or auctioneer selling or calling for bids on personal property belonging to another, is deemed the seller of such personal property within the meaning of this chapter. All sales made by such persons are subject to the provisions of this chapter even though the sale would have been exempt from the tax imposed in this chapter had it been made directly by the owner of the property sold.
(2)(a) Except as provided in (b) of this subsection (2), every consignee, bailee, factor, or auctioneer must collect and remit the amount of tax due under this chapter with respect to sales made or called by that seller.
(b) If the owner of the property sold is engaged in the business of making sales at retail in this state, the tax imposed under this chapter may be remitted by such owner under such rules as the department may adopt.
[ 2009 c 535 s 1105; 1975 1st ex.s. c 278 s 46; 1961 c 15 s 82.08.040. Prior: 1939 c 225 s 8; 1935 c 180 s 18; RRS s 8370-18.]

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 § 82.08.040

What does Revised Code of Washington § 82.08.040 cover?

Section 82.08.040 ("Consignee, factor, bailee, auctioneer deemed seller.") 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 § 82.08.040?

A common citation format is "Revised Code of Washington § 82.08.040" (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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Sources & Verification

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