Washington § 82.08.054 - Computation of tax due.

Full text of Washington Revised Code of Washington § 82.08.054 — Computation of tax due., with citation guidance and answers to common questions.

§ 82.08.054. Computation of tax due.

Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. This rounding rule shall be applied to the aggregated state and local taxes.
[ 2003 c 168 s 210.]

Notes

Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

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

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Frequently Asked Questions About Washington § 82.08.054

What does Revised Code of Washington § 82.08.054 cover?

Section 82.08.054 ("Computation of tax due.") 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 § 82.08.054?

A common citation format is "Revised Code of Washington § 82.08.054" (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 § 82.08.054 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.