Washington § 82.14.070 - Uniformity — Rule making — Model ordinance.

Full text of Washington Revised Code of Washington § 82.14.070 — Uniformity — Rule making — Model ordinance., with citation guidance and answers to common questions.

§ 82.14.070. Uniformity — Rule making — Model ordinance.

(1) It is the intent of this chapter that any local sales and use tax adopted pursuant to this chapter be identical to the state sales and use tax, unless otherwise prohibited by federal law, and with other local sales and use taxes adopted pursuant to this chapter.
(2) It is further the intent of this chapter that the local sales and use tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state sales or use tax upon the same taxable event. The rule making powers of the state department of revenue contained in RCW 82.08.060 and 82.32.300 shall be applicable to this chapter. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model resolution and ordinance.
(3) Except as otherwise provided by law, all state sales and use tax exemptions, credits, and deductions apply in an identical manner to local sales and use taxes adopted pursuant to this chapter or other provision of law.
[ 2023 c 374 s 11; 2003 c 168 s 202; 2000 c 104 s 5; 1970 ex.s. c 94 s 10.]

Notes

Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—Effective date—2000 c 104: See notes following RCW 82.14.055.

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

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Frequently Asked Questions About Washington § 82.14.070

What does Revised Code of Washington § 82.14.070 cover?

Section 82.14.070 ("Uniformity — Rule making — Model ordinance.") 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 § 82.14.070?

A common citation format is "Revised Code of Washington § 82.14.070" (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 § 82.14.070 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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