Washington § 82.08.211 - Community preservation and development authority account — Sales tax. (Expires January 1, 2037.)

Full text of Washington Revised Code of Washington § 82.08.211 — Community preservation and development authority account — Sales tax. (Expires January 1, 2037.), with citation guidance and answers to common questions.

§ 82.08.211. Community preservation and development authority account — Sales tax. (Expires January 1, 2037.)

(1) Beginning January 1, 2026, 30 percent of the estimated revenue of the state tax imposed pursuant to RCW 82.08.020(1) on each retail sale occurring at a qualified facility pursuant to this chapter must be deposited quarterly, into the community preservation and development authority account under RCW 43.167.040, no later than three months after the end of the calendar quarter in which the taxes were collected.
(2) Beginning January 1, 2027, 30 percent of the revenue of the state tax imposed pursuant to RCW 82.08.020(1) on each retail sale occurring at a qualified facility pursuant to this chapter must be deposited quarterly, into the community preservation and development authority account under RCW 43.167.040, no later than three months after the end of the calendar quarter in which the taxes were collected. The revenue shall be deposited equally between the operating subaccount and the capital subaccount.
(3) "Qualified facility" is a facility located in a county with a community preservation and development authority that: (a) Has a seating capacity of at least 68,000 fixed seats in an open-air stadium and has related event space of at least 300,000 square feet; or (b) has a seating capacity of at least 47,000 seats for its main use and a retractable roof.
[ 2026 c 217 s 1.]

Notes

Expiration date—2026 c 217: "This act expires January 1, 2037." [ 2026 c 217 s 5.]
Effective date—2026 c 217: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately." [ 2026 c 217 s 6.]

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

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Frequently Asked Questions About Washington § 82.08.211

What does Revised Code of Washington § 82.08.211 cover?

Section 82.08.211 ("Community preservation and development authority account — Sales tax. (Expires January 1, 2037.)") 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 § 82.08.211?

A common citation format is "Revised Code of Washington § 82.08.211" (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 § 82.08.211 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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