Washington § 82.14.445 - Sales and use tax for passenger-only ferry service districts.

Full text of Washington Revised Code of Washington § 82.14.445 — Sales and use tax for passenger-only ferry service districts., with citation guidance and answers to common questions.

§ 82.14.445. Sales and use tax for passenger-only ferry service districts.

(1) Passenger-only ferry service districts providing passenger-only ferry service as provided in RCW 36.57A.222 may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter, solely for the purpose of providing passenger-only ferry service and associated services to support and augment passenger-only ferry service operation.
(2) The tax authorized under this section is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of a taxable event within the taxing district. The maximum rate of the tax must be approved by the voters and may not exceed three-tenths of one percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
[ 2015 3rd sp.s. c 44 s 315.]

Notes

Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.

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

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Frequently Asked Questions About Washington § 82.14.445

What does Revised Code of Washington § 82.14.445 cover?

Section 82.14.445 ("Sales and use tax for passenger-only ferry service districts.") 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.

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Is this the official text of Washington law?

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