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82.08.0254 | Exemptions—Nontaxable sales. | The tax levied by RCW 82.08.020 shall not apply to sales which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.
[ 1980 c 37 s 22 . Formerly RCW 82.08.030 (4).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.08.0255 | Exemptions—Sales of motor vehicle and special fuel—Conditions—Credit or refund of special fuel used outside this state in interstate commerce. | (1) The tax levied by RCW 82.08.020 does not apply to sales of motor vehicle and special fuel if: (a) The fuel is purchased for the purpose of public transportation and the purchaser is entitled to a refund or an exemption under RCW 82.38.080 (1) (f) and (g) or 82.38.180 (3)(b); or (b) The fuel is purchased by a privat... |
82.08.0256 | Exemptions—Sale of the operating property of a public utility to the state or a political subdivision. | The tax levied by RCW 82.08.020 does not apply to sales (including transfers of title through decree of appropriation) heretofore or hereafter made of the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, to the state or a political subdivisi... |
82.08.02565 | Exemptions—Sales of machinery and equipment for manufacturing, research and development, or a testing operation—Labor and services for installation—Exemption certificate—Rules. | (1)(a) The tax levied by RCW 82.08.020 does not apply to sales to a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to sales to a person engaged in testing for a manufacturer or processor for hire of machinery and equipment ... |
82.08.025651 | Exemptions—Sales of machinery and equipment to public research institutions. | (1)(a) The tax levied by RCW 82.08.020 does not apply to sales to a public research institution of machinery and equipment used primarily in a research and development operation, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the mach... |
82.08.02566 | Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption. | (1) The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or to sales of tangible personal property that at one time is incorporated into the prototype but is later destroyed in the testing or devel... |
82.08.025661 | Exemptions—Aircraft maintenance repair—Building construction.(Expires January 1, 2031.) | (1) Subject to the requirements of this section, the tax levied by RCW 82.08.020 does not apply to: (a) Charges for labor and services rendered in respect to the constructing of new buildings, made to: (i) An eligible maintenance repair operator engaged in the maintenance of airplanes; or (ii) a port district, politica... |
82.08.02568 | Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale. | The tax levied by RCW 82.08.020 shall not apply to sales of carbon, petroleum coke, coal tar, pitch, and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
[ 1996 c 170 s 1 .]
Effective date — 1996 c 170: "This act shall take effect July 1, 1996." [ 1996... |
82.08.02569 | Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory. | The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property to a consumer as defined in RCW 82.04.190 (6) if the tangible personal property is incorporated into, installed in, or attached to a building or other structure that is an integral part of a laser interferometer gravitational wave ob... |
82.08.0257 | Exemptions—Auction sales of personal property used in farming. | The tax levied by RCW 82.08.020 does not apply to auction sales made by or through auctioneers of personal property (including household goods) that has been used in conducting a farm activity, when the seller thereof is a farmer as defined in RCW 82.04.213 and the sale is held or conducted upon a farm and not otherwis... |
82.08.02573 | Exemptions—Sales by a nonprofit organization for fund-raising activities. | The tax levied by RCW 82.08.020 does not apply to a sale made by a nonprofit organization or a library, if the gross income from the sale is exempt under RCW 82.04.3651 .
[ 2010 c 106 s 214 ; 1998 c 336 s 3 .]
Effective date — 2010 c 106: See note following RCW 35.102.145 .
Findings — 1998 c 336: See note following RCW... |
82.08.0258 | Exemptions—Sales to federal corporations providing aid and relief. | The tax levied by RCW 82.08.020 shall not apply to sales to corporations which have been incorporated under any act of the congress of the United States and whose principal purposes are to furnish volunteer aid to members of armed forces of the United States and also to carry on a system of national and international r... |
82.08.0259 | Exemptions—Sales of livestock. | The tax levied by RCW 82.08.020 shall not apply to sales of livestock, as defined in RCW 16.36.005 , for breeding purposes where the animals are registered in a nationally recognized breed association; or to sales of cattle and milk cows used on the farm.
[ 2001 c 118 s 4 ; 1980 c 37 s 27 . Formerly RCW 82.08.030 (9).]... |
82.08.026 | Exemptions—Sales of natural or manufactured gas. | The tax levied by RCW 82.08.020 shall not apply to sales of natural or manufactured gas that is taxable under RCW 82.12.022 .
[ 1994 c 124 s 8 ; 1989 c 384 s 4 .]
Intent — Effective date — 1989 c 384: See notes following RCW 82.12.022 . |
82.08.0261 | Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce. | (1) Except as otherwise provided in this section, the tax levied by RCW 82.08.020 does not apply to sales of tangible personal property (other than the type referred to in RCW 82.08.0262 ) for use by the purchaser in connection with the business of operating as a private or common carrier by air, rail, or water in inte... |
82.08.0262 | Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.—Labor and ... | (1) The tax levied by RCW 82.08.020 does not apply to: (a) Sales of airplanes (i) to the United States government; (ii) for use in conducting interstate or foreign commerce by transporting property or persons for hire or by performing services under a contract with the United States government; or (iii) for use in prov... |
82.08.0263 | Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce. | The tax levied by RCW 82.08.020 shall not apply to sales of motor vehicles and trailers to be used for the purpose of transporting therein persons or property for hire in interstate or foreign commerce whether such use is by the owner or whether such motor vehicles and trailers are leased to the user with or without dr... |
82.08.0264 | Exemptions—Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state. | (1) The tax levied by RCW 82.08.020 does not apply to sales of motor vehicles, trailers, or campers to nonresidents of this state for use outside of this state, even when delivery is made within this state, but only if: (a) The motor vehicles, trailers, or campers will be taken from the point of delivery in this state ... |
82.08.0266 | Exemptions—Sales of watercraft to nonresidents for use outside the state. | The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of watercraft requiring coast guard registration or registration by the state of principal use according to the federal boating act of 1958, even though delivery be made within this state, but only when ... |
82.08.02665 | Exemptions—Sales of watercraft, vessels to residents of foreign countries. | The tax levied by RCW 82.08.020 does not apply to sales of vessels to residents of foreign countries for use outside of this state, even though delivery is made within this state, but only if (1) the vessel will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate sup... |
82.08.0267 | Exemptions—Sales of poultry for producing poultry and poultry products for sale. | The tax levied by RCW 82.08.020 shall not apply to sales of poultry for use in the production for sale of poultry or poultry products.
[ 1980 c 37 s 34 . Formerly RCW 82.08.030 (16).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.08.0268 | Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state. | The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of: (1) Machinery and implements for use in conducting a farming activity; (2) Parts for machinery and implements for use in conducting a farming activity; and (3) Labor and services for the repair of ma... |
82.08.0269 | Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state. | The tax levied by RCW 82.08.020 shall not apply to sales for use in states, territories, and possessions of the United States which are not contiguous to any other state, but only when, as a necessary incident to the contract of sale, the seller delivers the subject matter of the sale to the purchaser or his or her des... |
82.08.0271 | Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts. | The tax levied by RCW 82.08.020 shall not apply to sales to municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services rendered in respect to contracts for watershed protection and/or flood prevention. This exemption shall be limited to ... |
82.08.0272 | Exemptions—Sales of semen for artificial insemination of livestock. | The tax levied by RCW 82.08.020 shall not apply to sales of semen for use in the artificial insemination of livestock.
[ 1980 c 37 s 38 . Formerly RCW 82.08.030 (20).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.08.0273 | Exemptions—Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state—Proof of nonresident status—Penalties. | (1) Subject to the conditions and limitations in this section, an exemption from the tax levied by RCW 82.08.020 in the form of a remittance from the department is provided for sales to nonresidents of this state of tangible personal property, digital goods, and digital codes. The exemption only applies if: (a) The pro... |
82.08.0274 | Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers. | The tax levied by RCW 82.08.020 shall not apply to sales of form lumber to any person engaged in the constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, That such lumber is used or to be used first by such p... |
82.08.02745 | Exemptions—Charges for labor and services or sales of tangible personal property related to farmworker housing—Exemption certificate—Rules.(Expires January 1, 2032.) | (1) The tax levied by RCW 82.08.020 does not apply to charges made for labor and services rendered by any person in respect to the constructing, repairing, decorating, or improving of new or existing buildings or other structures, in which at least 50 percent of housing units in the development are used as farmworker h... |
82.08.0275 | Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes. | The tax levied by RCW 82.08.020 shall not apply to sales of, cost of, or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling of sand, gravel and rock when such sand, gravel, or rock is taken from a pit or quarry which is owned by or lea... |
82.08.0277 | Exemptions—Sales of pollen. | The tax levied by RCW 82.08.020 shall not apply to sales of pollen.
[ 1980 c 37 s 43 . Formerly RCW 82.08.030 (25).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.08.0278 | Exemptions—Sales between political subdivisions resulting from annexation or incorporation.(Effective until January 1, 2030.) | The tax levied by RCW 82.08.020 does not apply to: (1) Sales to one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation, merger, or incorporation of any part of the territory of one political subdivision by another; and (2) Sales to one political... |
82.08.0279 | Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries. | The tax levied by RCW 82.08.020 shall not apply to the renting or leasing of motor vehicles and trailers to a nonresident of this state for use exclusively in transporting persons or property across the boundaries of this state and in intrastate operations incidental thereto when such motor vehicle or trailer is regist... |
82.08.02795 | Exemptions—Sales to free hospitals. | (1) The tax levied by RCW 82.08.020 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals. (2) As used in this section, "free hospital" means a hospital that does not charge patients for health care provided by the hospital.
[ 1993... |
82.08.02805 | Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks. | (1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank. The exemption in this section does not apply to the sale of construction materials, office equipment, building equipmen... |
82.08.02806 | Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing. | The tax levied by RCW 82.08.020 shall not apply to sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing purposes.
[ 1996 c 141 s 1 .]
Effective date — 1996 c 141: "This act shall take effect July 1, 1996." [ 1996 c 141 s 3 .] |
82.08.02807 | Exemptions—Sales to organ procurement organization. | (1) The tax levied by RCW 82.08.020 does not apply to the sales of medical supplies, chemicals, or materials to an organ procurement organization exempt under RCW 82.04.326 . This exemption does not apply to the sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles. ... |
82.08.0281 | Exemptions—Sales of prescription drugs. | (1) The tax levied by RCW 82.08.020 does not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription. (2) The tax levied by RCW 82.08.020 does not apply to sales of drugs or devices used for family planning purposes, including the prevention of conception, for human us... |
82.08.0282 | Exemptions—Sales of returnable containers for beverages and foods. | The tax levied by RCW 82.08.020 shall not apply to sales of returnable containers for beverages and foods, including but not limited to soft drinks, milk, beer, and mixers.
[ 1980 c 37 s 47 . Formerly RCW 82.08.030 (29).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.08.0283 | Exemptions—Certain medical items. | (1) The tax levied by RCW 82.08.020 shall not apply to sales of: (a) Prosthetic devices prescribed, fitted, or furnished for an individual by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such prosthetic devices; (b) Medicines of mineral, animal, ... |
82.08.0285 | Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges. | The tax levied by RCW 82.08.020 shall not apply to sales of ferry vessels to the state of Washington or to a local governmental unit in the state of Washington for use in transporting pedestrians, vehicles, and goods within or outside the territorial waters of the state; also sales of tangible personal property which b... |
82.08.0287 | Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles. | (1) The tax imposed by this chapter does not apply to sales of passenger motor vehicles which are to be used primarily for ride sharing or ride sharing for persons with special transportation needs, as defined in RCW 46.74.010 , if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beginni... |
82.08.02875 | Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center. | The tax levied by RCW 82.08.020 does not apply to vehicle parking charges that are subject to tax under RCW 36.38.040 .
[ 1997 c 220 s 203 (Referendum Bill No. 48, approved June 17, 1997).]
Referendum — Other legislation limited — Legislators' personal intent not indicated — Reimbursements for election — Voters' pamphl... |
82.08.0288 | Exemptions—Lease of certain irrigation equipment. | The tax levied by RCW 82.08.020 does not apply to the lease of irrigation equipment if: (1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor; (2) The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the irrigation equipment; (3) The irrig... |
82.08.0289 | Exemptions—Telephone, telecommunications, and ancillary services. | Subject to the enactment into law of the 2013 amendments to RCW 82.14B.040 in section 103, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 82.14B.042 in section 104, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 82.14B.030 in section 105, chapter 8, Laws of 2013 2nd sp. sess., the ... |
82.08.0291 | Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes. | The tax imposed by RCW 82.08.020 does not apply to sales defined as a sale at retail and retail sale under *RCW 82.04.050 (3)(g) or (15), by a nonprofit youth organization, as defined in RCW 82.04.4271 , to members of the organization; and the tax does not apply to physical fitness classes provided by a local governmen... |
82.08.02915 | Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis. | The tax levied by RCW 82.08.020 shall not apply to sales to health or social welfare organizations, as defined in RCW 82.04.431 , of items necessary for new construction of alternative housing for youth in crisis, so long as the facility will be a licensed agency under chapter 74.15 RCW, upon completion.
[ 1998 c 183 s... |
82.08.02917 | Youth in crisis—Definition—Limited purpose. | For the purposes of RCW 82.08.02915 and 82.12.02915 , "youth in crisis" means any youth under eighteen years of age who is either: Homeless; a runaway from the home of a parent, guardian, or legal custodian; abused; neglected; abandoned by a parent, guardian, or legal custodian; or suffering from a substance abuse or m... |
82.08.0293 | Exemptions—Sales of food and food ingredients. | (1) The tax levied by RCW 82.08.020 does not apply to sales of food and food ingredients. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food... |
82.08.0294 | Exemptions—Sales of feed for cultivating or raising fish for sale. | The tax levied by RCW 82.08.020 shall not apply to sales of feed to persons for use in the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.
[ 1985 c 148 s 3 .] |
82.08.0296 | Exemptions—Sales of feed consumed by livestock at a public livestock market. | The tax levied by RCW 82.08.020 shall not apply to sales of feed consumed by livestock at a public livestock market.
[ 1986 c 265 s 1 .] |
82.08.0297 | Exemptions—Sales of food purchased under the supplemental nutrition assistance program. | (1) The tax levied by RCW 82.08.020 does not apply to sales of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.08.0293 . (2) When a purchase of eligible foods is made with a combination of benefi... |
82.08.0298 | Exemptions—Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state. | The tax levied by RCW 82.08.020 shall not apply to sales of diesel fuel for use in the operation of watercraft in commercial deep sea fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial deep sea fishing or commercial passenger fishing boa... |
82.08.0299 | Exemptions—Emergency lodging for homeless persons—Conditions. | (1) The tax levied by RCW 82.08.020 shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization. (2) For the purposes of this exemption, an eligible organization includes only cities, towns,... |
82.08.031 | Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation. | The tax levied by RCW 82.08.020 shall not apply to sales to artistic or cultural organizations of objects which are acquired for the purpose of exhibition or presentation to the general public if the objects are: (1) Objects of art; (2) Objects of cultural value; (3) Objects to be used in the creation of a work of art,... |
82.08.0311 | Exemptions—Sales of materials and supplies used in packing horticultural products. | The tax levied by RCW 82.08.020 shall not apply to sales of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.
[ 1988 c 68 s 1 .] |
82.08.0315 | Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate. | (1) As used in this section: (a) "Production equipment" means the following when used in motion picture or video production or postproduction: Grip and lighting equipment, cameras, camera mounts including tripods, jib arms, steadicams, and other camera mounts, cranes, dollies, generators, helicopter mounts, helicopters... |
82.08.0316 | Exemptions—Sales of cigarettes by Indian retailers. | The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466 .
[ 2008 c 228 s 3 ; 2005 c 11 s 3 ; 2001 c 235 s 4 .]
Authorization for agreement — ... |
82.08.0317 | Exemptions—Sales of motor vehicles to tribes or tribal members. | (1)(a) State sales tax is not imposed on the sale of a motor vehicle: (i) If delivered to a tribe or tribal member in their Indian country, or (ii) if the sale is made to a tribe or tribal member in their Indian country. A tribal member is not required to reside in Indian country for the exemption under this section to... |
82.08.0318 | Exemptions—Sales of vapor products by Indian retailers. | (1) The tax levied by RCW 82.08.020 does not apply to sales of vapor products by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515 . (2) The definitions in RCW 43.06.505 apply to this section.
[ 2019 c 445 s 305 .... |
82.08.032 | Exemption—Sales, rental, or lease of used park model trailers. | The tax imposed by RCW 82.08.020 shall not apply to: (1) Sales of used park model trailers, as defined in RCW 82.45.032 ; (2) The renting or leasing of used park model trailers, as defined in RCW 82.45.032 , when the rental agreement or lease exceeds thirty days in duration.
[ 2001 c 282 s 3 .]
Intent — 2001 c 282: "It... |
82.08.033 | Exemptions—Sales of used mobile homes or rental or lease of mobile homes. | The tax imposed by RCW 82.08.020 shall not apply to: (1) Sales of used mobile homes as defined in RCW 82.45.032 . (2) The renting or leasing of mobile homes if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of such mobile home is not conducted jointly with the provision of shor... |
82.08.034 | Exemptions—Sales of used floating homes or rental or lease of used floating homes. | The tax imposed by RCW 82.08.020 shall not apply to: (1) Sales of used floating homes, as defined in RCW 82.45.032 ; (2) The renting or leasing of used floating homes, as defined in RCW 82.45.032 , when the rental agreement or lease exceeds thirty days in duration.
[ 1984 c 192 s 3 .] |
82.08.035 | Exemption for pollution control facilities. | See chapter 82.34 RCW. |
82.08.036 | Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined. | The tax levied by RCW 82.08.020 shall not apply to consideration: (1) Received as core deposits or credits in a retail or wholesale sale; or (2) received or collected upon the sale of a new replacement vehicle tire as a fee imposed under RCW 70A.205.405 . For purposes of this section, the term "core deposits or credits... |
82.08.037 | Credits and refunds for bad debts. | (1) A seller is entitled to a credit or refund for sales taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003. (2) For purposes of this section, "bad debts" does not include: (a) Amounts due on property that remains in the possession of the selle... |
82.08.040 | Consignee, factor, bailee, auctioneer deemed seller. | (1) Every consignee, bailee, factor, or auctioneer selling or calling for bids on personal property belonging to another, is deemed the seller of such personal property within the meaning of this chapter. All sales made by such persons are subject to the provisions of this chapter even though the sale would have been e... |
82.08.050 | Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties. | (1) The tax imposed in this chapter must be paid by the buyer to the seller. Each seller must collect from the buyer the full amount of the tax payable in respect to each taxable sale in accordance with the schedule of collections adopted by the department under the provisions of RCW 82.08.060 . (2) The tax required by... |
82.08.052 | Remote seller—Nexus. | (1)(a) From October 1, 2018, through December 31, 2019, a seller is obligated to collect and remit to the department the taxes imposed under this chapter, except as otherwise provided in RCW 82.08.0531 (2) and this subsection, if the seller, in the current or immediately preceding calendar year, had: (i) More than one ... |
82.08.0531 | Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability. | (1) For purposes of this chapter and chapters 82.04 and 82.12 RCW, a marketplace facilitator is deemed to be an agent of any marketplace seller making retail sales through the marketplace facilitator's marketplace. (2) Beginning October 1, 2018, marketplace facilitators subject to a tax collection obligation under RCW ... |
82.08.054 | Computation of tax due. | Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. Sellers may elect to compute the tax due on a tr... |
82.08.055 | Advertisement of price. | A seller may advertise the price as including the tax or that the seller is paying the tax, subject to the following conditions: (1) Unless the advertised price is one in a listed series, the words "tax included" are stated immediately following the advertised price and in print size at least half as large as the adver... |
82.08.060 | Collection of tax—Methods and schedules. | The department of revenue shall have power to adopt rules and regulations prescribing methods and schedules for the collection of the tax required to be collected by the seller from the buyer under this chapter. The methods and schedules prescribed shall be adopted so as to eliminate the collection of fractions of one ... |
82.08.064 | Tax rate changes. | (1) A sales and use tax rate change under this chapter or chapter 82.12 RCW shall be imposed (a) no sooner than seventy-five days after its enactment into law and (b) only on the first day of January, April, July, or October. (2) Subsection (1) of this section does not apply to the tax rate change in section 301, chapt... |
82.08.066 | Deemed location for mobile telecommunications services. | For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Se... |
82.08.080 | Vending machine and other sales. | (1) The department of revenue may authorize a seller to pay the tax levied under this chapter upon sales made under conditions of business such as to render impracticable the collection of the tax as a separate item and waive collection of the tax from the customer. Where sales are made by a vending machine that result... |
82.08.090 | Installment sales and leases. | In the case of installment sales and leases of personal property, the department of revenue, by regulation, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.
[ 1975 1st ex.s. c 278 s 49 ; 1961 c 15 s 82.08.090 . Prior: 1959 ex.s. ... |
82.08.100 | Cash receipts taxpayers—Bad debts. | The department of revenue, by general regulation, shall provide that a taxpayer whose regular books of account are kept on a cash receipts basis may file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu of reporting and paying the tax on all s... |
82.08.110 | Sales from vehicles. | In the case of a person who has no fixed place of business and sells from one or more vehicles, each such vehicle shall constitute a "place of business" within the meaning of chapter 82.32 RCW.
[ 1961 c 15 s 82.08.110 . Prior: 1935 c 180 s 26 ; RRS s 8370-26.] |
82.08.120 | Refunding or rebating of tax by seller prohibited—Penalty. | Whoever, excepting as expressly authorized by this chapter, refunds, remits, or rebates to a buyer, either directly or indirectly and by whatever means, all or any part of the tax levied by this chapter shall be guilty of a misdemeanor. The violation of this section by any person holding a license granted by the state ... |
82.08.130 | Reseller's permit—Purchase and resale—Rules. | (1) If a buyer normally is engaged in both consuming and reselling certain types of personal property, the retail sale of which is taxable under this chapter, and the buyer is not able to determine at the time of purchase whether the particular property acquired will be consumed or resold, the buyer may use a reseller ... |
82.08.140 | Administration. | The provisions of RCW 82.04.470 and all of the provisions of chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 1961 c 15 s 82.08.140 . Prior: 1935 c 180 s 30 ; RRS s 8370-30.] |
82.08.145 | Delivery charges. | When computing the tax levied by RCW 82.08.020 , if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the sales price, the seller must collect and remit tax on the percentage of delivery charges allocated to the taxable tangible per... |
82.08.150 | Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection. | (1) There is levied and collected a tax upon each retail sale of spirits in the original package at the rate of fifteen percent of the selling price. (2) There is levied and collected a tax upon each sale of spirits in the original package at the rate of ten percent of the selling price on sales by a spirits distributo... |
82.08.155 | Spirits tax—Delinquent in reporting or remitting—Penalties. | (1)(a) If the department determines that a taxpayer is more than thirty days delinquent in reporting or remitting spirits taxes on a tax return or assessed by the department, including any applicable penalties and interest on such taxes, the department may request that the liquor and cannabis board suspend the taxpayer... |
82.08.160 | Remittance of tax—Liquor excise tax fund created. | (1) On or before the twenty-fifth day of each month, all taxes collected under RCW 82.08.150 during the preceding month must be remitted to the state department of revenue, to be deposited with the state treasurer. Except as provided in subsections (2), (3), (4), and (5) of this section, upon receipt of such moneys the... |
82.08.170 | Apportionment and distribution from liquor excise tax fund. | (1) Except as provided in subsections (4) and (5) of this section, during the months of January, April, July, and October of each year, the state treasurer must make the transfers required under subsections (2) and (3) of this section from the liquor excise tax fund and then the apportionment and distribution of all re... |
82.08.180 | Apportionment and distribution from liquor excise tax fund—Withholding for noncompliance. | The governor may notify and direct the state treasurer to withhold the revenues to which the counties, cities, and towns are entitled under RCW 82.08.170 if the counties, cities, or towns are found to be in noncompliance pursuant to RCW 36.70A.340 .
[ 1991 sp.s. c 32 s 36 .]
Section headings not law — 1991 sp.s. c 32: ... |
82.08.190 | Bundled transactions—Definitions. | The definitions in this section apply throughout this chapter, unless the context clearly requires otherwise. (1)(a) "Bundled transaction" means the retail sale of two or more products, except real property and services to real property, where: (i) The products are otherwise distinct and identifiable; and (ii) The prod... |
82.08.195 | Bundled transactions—Tax imposed. | (1) Except as provided in subsection (6) of this section, a bundled transaction is subject to the tax imposed by RCW 82.08.020 if the retail sale of any of its component products would be subject to the tax imposed by RCW 82.08.020 . (2) The transactions described in RCW 82.08.190 (4) (a) and (b) are subject to the tax... |
82.08.207 | Investment data for investment firms.(Expires July 1, 2031.) | (1) The tax imposed by RCW 82.08.020 does not apply to sales of standard financial information to qualifying international investment management companies or persons affiliated with a qualifying international investment management company. The exemption provided in this section applies regardless of whether the standar... |
82.08.215 | Exemptions—Large private airplanes.(Expires July 1, 2031.) | (1)(a) The tax levied by RCW 82.08.020 does not apply to: (i) Sales of large private airplanes to nonresidents of this state; and (ii) Sales of or charges made for labor and services rendered in respect to repairing, cleaning, altering, or improving large private airplanes owned by nonresidents of this state. (b) The e... |
82.08.225 | Taxes on lodging, car rentals, and restaurants—Deposit into statewide tourism marketing account. | Beginning July 1, 2025, 0.2 percent of taxes collected pursuant to RCW 82.08.020 (1) on retail sales of lodging, car rentals, and restaurants, up to $3,000,000 per biennium, must be deposited into the statewide tourism marketing account created in RCW 43.384.040 .
[ 2024 c 130 s 1 ; 2018 c 275 s 9 .]
Effective date — 2... |
82.08.665 | Exemptions—Adaptive recreational and rehabilitation facilities.(Expires January 1, 2035.) | (1) The tax levied by RCW 82.08.020 does not apply to sales made on a federal military reservation by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adaptive recreational and rehabilitation facility dedicate... |
82.08.700 | Exemptions—Vessels sold to nonresidents. | (1) The tax levied by RCW 82.08.020 does not apply to sales to nonresident individuals of vessels thirty feet or longer if an individual purchasing a vessel purchases and displays a valid use permit. (2)(a) An individual claiming exemption from retail sales tax under this section must display proof of his or her curren... |
82.08.701 | Exemptions—Grantee's receipt of salmon recovery grants. | (1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of amounts received as grants that are deductible under RCW 82.04.4339 . (2) Nothing in this section may be construed to: (a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; ... |
82.08.702 | Exemptions—Sales to a farmer performing custom farming services or farm management services. | (1) Subject to the limitations of this section, the tax levied by RCW 82.08.020 does not apply to sales of goods and services purchased by an eligible farmer. The exemption under this section is in the form of a remittance. (2) An eligible farmer claiming an exemption from state and local tax in the form of the remitta... |
82.08.798 | Exemptions—Sales of feminine hygiene products. | (1) The tax levied by RCW 82.08.020 does not apply to the sales of feminine hygiene products. (2) "Feminine hygiene products" means sanitary napkins, tampons, menstrual cups, or any other similar products sold at retail designed specifically to catch menstrual flow either internally or externally.
[ 2020 c 350 s 3 .]
T... |
82.08.803 | Exemptions—Nebulizers. | (1) An exemption from the tax imposed by RCW 82.08.020 in the form of a refund is provided for sales of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the tax levied by RCW 82.08.020 shall not apply to charges made for labor and... |
82.08.804 | Exemptions—Ostomic items. | The tax levied by RCW 82.08.020 shall not apply to sales of ostomic items used by colostomy, ileostomy, or urostomy patients. "Ostomic items" means disposable medical supplies used by colostomy, ileostomy, and urostomy patients, and includes bags, belts to hold up bags, tapes, tubes, adhesives, deodorants, soaps, jelli... |
82.08.805 | Exemptions—Personal property used at an aluminum smelter. | (1) A person who has paid tax under RCW 82.08.020 for personal property used at an aluminum smelter, tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, ... |
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