Washington § 82.32.062 - Additional offset for excess payment of sales tax.

Full text of Washington Revised Code of Washington § 82.32.062 — Additional offset for excess payment of sales tax., with citation guidance and answers to common questions.

§ 82.32.062. Additional offset for excess payment of sales tax.

(1) In addition to the procedure set forth in RCW 82.32.060 and as an exception to the four-year period explicitly set forth in RCW 82.32.060, an offset for a tax that has been paid in excess of that properly due may be taken under the following conditions:
(a) The tax paid in excess of that properly due was sales or use tax paid on property purchased for the purpose of leasing;
(b) The taxpayer was at the time of purchase entitled to purchase the property at wholesale under RCW 82.04.060; and
(c) The taxpayer substantiates that the taxpayer paid sales or use tax on the purchase of the property and that there was no intervening use of the property by the taxpayer.
(2) The offset under this section is applied to and reduced by the amount of retail sales tax otherwise due from the beginning of lease of the property until the offset is extinguished.
[ 2020 c 139 s 38; 2002 c 57 s 1.]

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

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Frequently Asked Questions About Washington § 82.32.062

What does Revised Code of Washington § 82.32.062 cover?

Section 82.32.062 ("Additional offset for excess payment of sales tax.") 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 § 82.32.062?

A common citation format is "Revised Code of Washington § 82.32.062" (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 § 82.32.062 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.

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