Washington Code 82.04.500 – Tax part of operating overhead
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It is not the intention of this chapter that the taxes herein levied upon persons engaging in business be construed as taxes upon the purchasers or customers, but that such taxes shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes shall constitute a part of the operating overhead of such persons.
[ 1961 c 15 § 82.04.500. Prior: 1935 c 180 § 14; RRS § 8370-14.]
Terms Used In Washington Code 82.04.500
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080