Washington § 82.14.480 - Sales and use tax for health sciences and services authorities. (Expires January 1, 2038.)

Full text of Washington Revised Code of Washington § 82.14.480 — Sales and use tax for health sciences and services authorities. (Expires January 1, 2038.), with citation guidance and answers to common questions.

§ 82.14.480. Sales and use tax for health sciences and services authorities. (Expires January 1, 2038.)

(1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW 35.104.030, prior to January 1, 2010, may impose a sales and use tax in accordance with the terms of this chapter. The tax 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 any taxable event within the local jurisdiction. The rate of the tax may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department of revenue must perform the collection of the tax on behalf of the authority at no cost to the authority.
(3) The amounts received under this section may only be used in accordance with RCW 35.104.060 or to finance and retire the indebtedness incurred pursuant to RCW 35.104.070, in whole or in part.
(4) This section expires January 1, 2038.
[ 2019 c 464 s 1; 2010 1st sp.s. c 33 s 3; 2007 c 251 s 11.]

Notes

Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.

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

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Frequently Asked Questions About Washington § 82.14.480

What does Revised Code of Washington § 82.14.480 cover?

Section 82.14.480 ("Sales and use tax for health sciences and services authorities. (Expires January 1, 2038.)") 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 § 82.14.480?

A common citation format is "Revised Code of Washington § 82.14.480" (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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