Excise tax/fixture defined

AN ACT Relating to defining the terms "fixture" and "affixed" for 1
excise tax purposes; and amending RCW 82.02.010 and 82.45.032.2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 82.02.010 and 2024 c 47 s 3 are each amended to read 4
as follows: 5
For the purpose of this title, unless the context clearly 6
requires otherwise: 7
(1) "Cannabis," "cannabis-infused products," and "useable 8
cannabis" have the meanings provided in RCW 69.50.101;9
(2) "Department" means the department of revenue of the state of 10
Washington; 11
(3) "Director" means the director of the department of revenue of 12
the state of Washington; 13
(4) "Fixture" has the same meaning as provided in RCW 82.45.032.14
(5) "Frontier county" means a county with a population density of 15
fewer than 50 persons per square mile as determined by the office of 16
financial management and published each year by the department. A 17
county with a population density of 21 or fewer persons per square 18
mile is a "frontier one" county. A county with a population density 19
of more than 21 but fewer than 50 persons per square mile is a 20
"frontier two" county. Every frontier county is also a rural county 21
Z-0408.1
SENATE BILL 6114
State of Washington 69th Legislature 2026 Regular Session
By Senators Frame, Robinson, and Nobles; by request of Department of
Revenue
Read first time 01/14/26. Referred to Committee on Ways & Means.
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as defined in RCW 82.14.370 and eligible for all benefits, services, 1
and programs unless a frontier county is specifically excluded in the 2
authorizing statute; 3
(((5))) (6) "Taxpayer" includes any individual, group of 4
individuals, corporation, or association liable for any tax or the 5
collection of any tax hereunder, or who engages in any business or 6
performs any act for which a tax is imposed by this title. "Taxpayer" 7
also includes any person liable for any fee or other charge collected 8
by the department under any provision of law, including registration 9
assessments and delinquency fees imposed under RCW 59.30.050; and10
(((6))) (7) Words in the singular number include the plural and 11
the plural include the singular. Words in one gender include all 12
other genders. 13
Sec. 2. RCW 82.45.032 and 2001 c 282 s 2 are each amended to 14
read as follows: 15
Unless the context clearly requires otherwise, the definitions in 16
this section apply throughout this chapter. The department may adopt 17
rules as necessary to administer the provisions of this section.18
(1) "Real estate" or "real property" means any interest, estate, 19
or beneficial interest in land or anything affixed to land, including 20
the ownership interest or beneficial interest in any entity which 21
itself owns land or anything affixed to land. The term includes used 22
mobile homes, used park model trailers, used floating homes, ((and)) 23
improvements constructed upon leased land, and fixtures.24
(2) "Used mobile home" means a mobile home which has been 25
previously sold at retail and has been subjected to tax under chapter 26
82.08 RCW, or which has been previously used and has been subjected 27
to tax under chapter 82.12 RCW, and which has substantially lost its 28
identity as a mobile unit at the time of sale by virtue of its being 29
fixed in location upon land owned or leased by the owner of the 30
mobile home and placed on a foundation (posts or blocks) with fixed 31
pipe connections with sewer, water, and other utilities.32
(3) "Mobile home" means a mobile home as defined by RCW 33
46.04.302, as now or hereafter amended. 34
(4) "Park model trailer" means a park model trailer as defined in 35
RCW 46.04.622. 36
(5) "Used floating home" means a floating home in respect to 37
which tax has been paid under chapter 82.08 or 82.12 RCW.38
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(6) "Used park model trailer" means a park model trailer that has 1
been previously sold at retail and has been subjected to tax under 2
chapter 82.08 RCW, or that has been previously used and has been 3
subjected to tax under chapter 82.12 RCW, and that has substantially 4
lost its identity as a mobile unit by virtue of its being permanently 5
sited in location and placed on a foundation of either posts or 6
blocks with connections with sewer, water, or other utilities for the 7
operation of installed fixtures and appliances. 8
(7) "Floating home" means a building on a float used in whole or 9
in part for human habitation as a single-family dwelling, which is 10
not designed for self propulsion by mechanical means or for 11
propulsion by means of wind, and which is on the property tax rolls 12
of the county in which it is located. 13
(8)(a) "Fixture" means an item of property affixed to real 14
property as defined in subsection (1) of this section and that meets 15
one or more of the following conditions:16
(i) It is necessary or integral to the intended function of the 17
real property as demonstrated by documentation including, but not 18
limited to, permits, certifications, instruction manuals, or 19
architectural designs;20
(ii) It is designed for, used with, or appurtenant to the real 21
property; or22
(iii) Its movement requires special equipment, disassembly and 23
reassembly of the fixture, or alteration or repair of the real 24
property to which it is affixed.25
(b) The determination of whether property is a fixture under this 26
section must be made without regard to any of the following:27
(i) The intent of the person affixing or using the property;28
(ii) The classification given to the property for property tax 29
purposes under Title 84 RCW;30
(iii) The characterization of the property under the uniform 31
commercial code; or32
(iv) Any agreement between a buyer and seller of the property or 33
between a lessor and lessee of the property.34
(c) For the purposes of this subsection (8):35
(i) Except as provided in (c)(ii) of this subsection (8), 36
"affixed" means installed on, attached to, or embedded in the real 37
property. Property is affixed when it is secured in place by weight 38
or size, connected to real property by fasteners, integrated into a 39
structural element, or partially buried underground, such as in the 40
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case of an irrigation system. For the purposes of this subsection 1
(8)(c), "fastener" means items such as a screw, nail, bolt, or 2
adhesive, and "structural element" means items such as a wall, 3
column, beam, roof, floor, or foundation. 4
(ii) Property is not affixed solely by virtue of being attached 5
to real property if the attachment is achieved by a quick disconnect 6
conduit, such as power or electronic cabling.7
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