Washington § 82.84.040 - Grocery tax, fee, and assessment exemption.

Full text of Washington Revised Code of Washington § 82.84.040 — Grocery tax, fee, and assessment exemption., with citation guidance and answers to common questions.

§ 82.84.040. Grocery tax, fee, and assessment exemption.

Notwithstanding any other law to the contrary:
(1) Except as provided in subsections (2) through (4) of this section, a local governmental entity may not impose or collect any tax, fee, or other assessment on groceries.
(2) Nothing in this section precludes the continued collection of any existing tax, fee, or other assessment on groceries as is in effect as of January 15, 2018; but no existing tax, fee, or other assessment on groceries may be increased in rate, scope, base, or otherwise after January 15, 2018, except as provided in subsections (3) and (4) of this section.
(3) Nothing in this section prohibits the imposition and collection of a tax, fee, or other assessment on groceries if:
(a) The tax, fee, or other assessment is generally applicable to a broad range of businesses and business activity; and
(b) The tax, fee, or other assessment does not establish or rely on a classification related to or involving groceries or a subset of groceries for purposes of establishing or otherwise resulting in a higher tax rate due to such classification.
(4) Nothing in this section prohibits the imposition and collection of a local retail sales and use tax pursuant to RCW 82.14.030 on those persons taxable by the state under chapters 82.08 and 82.12 RCW.
[ 2019 c 2 s 4 (Initiative Measure No. 1634, approved November 6, 2018).]

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.84.040

What does Revised Code of Washington § 82.84.040 cover?

Section 82.84.040 ("Grocery tax, fee, and assessment exemption.") 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 § 82.84.040?

A common citation format is "Revised Code of Washington § 82.84.040" (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 § 82.84.040 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

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.