(1) As to insurers, other than title insurers and taxpayers under RCW 48.14.0201, the taxes imposed by this title are in lieu of all other taxes, except as otherwise provided in this section. (2) Subsection (1) of this section does not apply with respect to: (a) Taxes on real and tangible personal property; (b) Excise taxes on the sale, purchase, use, or possession of (i) real property; (ii) tangible personal property; (iii) extended warranties; (iv) services, including digital automated services as defined in RCW 82.04.192; and (v) digital goods and digital codes as those terms are defined in RCW 82.04.192; and (c) The tax imposed in *RCW 82.04.260(9), regarding public and nonprofit hospitals. (3) For the purposes of this section, the term "taxes" includes taxes imposed by the state or any county, city, town, municipal corporation, quasi-municipal corporation, or other political subdivision. [ 2010 1st sp.s. c 23 s 520; 2009 c 535 s 1102; 2006 c 278 s 2; 1998 c 312 s 1; 1993 sp.s. c 25 s 602; 1993 c 492 s 302; 1949 c 190 s 21, part; Rem. Supp. 1949 s 45.14.08.]
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