Title 08 Taxation and Revenue
Chapter 08.17 Local Revitalization Financing Sales and Use Tax
Section 08.17.010 Definitions
For purposes of this section, the following definitions apply:
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"Department" means the Washington state department of revenue.
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"Local sales and use taxes" mean sales and use taxes imposed by cities, counties, public facilities districts, and other local governments under the authority of this chapter, chapters 67.28 or 67.40 RCW, or any other chapter, and that are credited against the state sales and use taxes.
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"State sales and use taxes" mean the taxes imposed in RCW 82.08.020(1) and RCW 82.12.020.
Date Passed: Monday, May 23, 2011
Effective Date: Saturday, June 25, 2011
ORD C34730 Section 1
