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82.08.806 | Exemptions—Sale of computer equipment parts and services to printer or publisher.(Effective until January 1, 2034.) | (1) The tax levied by RCW 82.08.020 does not apply to sales, to a printer or publisher, of computer equipment, including repair parts and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed material, or to sales of or charges made for labor an... |
82.08.807 | Exemptions—Direct mail delivery charges. | The tax levied by RCW 82.08.020 does not apply to delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.
[ 2005 c 514 s 115 .]
Effective date — 2005 c 514: See note following RCW 82.04.4272 .
Part headings not law — Se... |
82.08.808 | Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers. | (1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a comprehensive cancer center. The exemption in this section does not apply to the sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles. (2) For the purpos... |
82.08.809 | Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers. | (1)(a) Except as provided in subsection (4) of this section, the tax levied by RCW 82.08.020 does not apply to sales of new passenger cars, light duty trucks, and medium duty passenger vehicles, which (i) are exclusively powered by a clean alternative fuel or (ii) use at least one method of propulsion that is capable o... |
82.08.810 | Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Exemption certificate—Payments on cessation of operation. | (1) For the purposes of this section, "air pollution control facilities" mean any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of in... |
82.08.811 | Exemptions—Coal used at coal-fired thermal electric generation facility—Application—Demonstration of progress in air pollution control—Notice of emissions violations—Reapplication—Payments on cessation of operation. | *** CHANGE IN 2026 *** (SEE 2367.SL ) ***
(1) For the purposes of this section: (a) "Air pollution control facilities" means any treatment works, control devices and disposal systems, machinery, equipment, structure, property, property improvements, and accessories, that are installed or acquired for the primary purpos... |
82.08.814 | Exemptions—Mobility enhancing equipment. | (1) The tax levied by RCW 82.08.020 does not apply to the sale of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutional... |
82.08.817 | Additional tax on sales of certain motor vehicles.(Effective January 1, 2026.) | (1)(a) Except as provided in subsection (3) of this section, in addition to the taxes imposed under RCW 82.08.020 , there is levied and collected an additional tax of eight percent on the sale of a motor vehicle if: (i) The selling price of the motor vehicle plus trade-in property of like kind for purchased vehicles ex... |
82.08.820 | Exemptions—Remittance—Warehouse and grain elevators and distribution centers—Material-handling and racking equipment—Construction of warehouse or elevator—Information sheet—Rules—Records—Exceptions. | (1) Wholesalers or third-party warehousers who own or operate warehouses or grain elevators and retailers who own or operate distribution centers, and who have paid the tax levied by RCW 82.08.020 on: (a) Material-handling and racking equipment, and labor and services rendered in respect to installing, repairing, clean... |
82.08.830 | Exemptions—Sales at camp or conference center by nonprofit organization. | The tax levied by RCW 82.08.020 shall not apply to a sale made at a camp or conference center if the gross income from the sale is exempt under RCW 82.04.363 .
[ 1997 c 388 s 2 .]
Effective date — 1997 c 388: See note following RCW 82.04.363 . |
82.08.832 | Exemptions—Sales of gun safes. | (1) The tax levied by RCW 82.08.020 does not apply to sales of gun safes. (2) As used in this section and RCW 82.12.832 , "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when lo... |
82.08.833 | Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements. | The tax imposed by RCW 82.08.020 does not apply to the sale or transfer of any firearms between two unlicensed persons if the unlicensed persons have complied with all background check requirements of chapter 9.41 RCW.
[ 2015 c 1 s 10 (Initiative Measure No. 594, approved November 4, 2014).]
Finding — 2015 c 1 (Initiat... |
82.08.834 | Exemptions—Sales/leasebacks by regional transit authorities. | The tax levied by RCW 82.08.020 does not apply to lease amounts paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property, used by the seller/lessee, or to the purchase amount paid by the lessee pursuant to an option to purchase at the end of the ... |
82.08.850 | Exemptions—Conifer seed. | (1) The tax levied by RCW 82.08.020 does not apply to the sale of conifer seed that is immediately placed into freezer storage operated by the seller and is: (a) Used for growing timber outside Washington; or (b) sold to an Indian tribe or member and is to be used for growing timber in Indian country. This section appl... |
82.08.855 | Exemptions—Replacement parts for qualifying farm machinery and equipment. | (1) The tax levied by RCW 82.08.020 does not apply to the sale to an eligible farmer of: (a) Replacement parts for qualifying farm machinery and equipment; (b) Labor and services rendered in respect to the installing of replacement parts; and (c) Labor and services rendered in respect to the repairing of qualifying far... |
82.08.865 | Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users. | (1) The tax levied by RCW 82.08.020 does not apply to sales of diesel fuel, biodiesel fuel, or aircraft fuel, to a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were sold ... |
82.08.870 | Exemptions—Motorcycles for training programs. | The tax levied by RCW 82.08.020 does not apply to sales of motorcycles purchased for use in a motorcycle operator training and education program created under RCW 46.20.520 .
[ 2001 c 285 s 2 .] |
82.08.875 | Exemptions—Automotive adaptive equipment.(Expires July 1, 2028.) | (1) The tax imposed by RCW 82.08.020 does not apply to sales to eligible purchasers of prescribed add-on automotive adaptive equipment, including charges incurred for labor and services rendered in respect to the installation and repairing of such equipment. The exemption provided in this section only applies if the el... |
82.08.880 | Exemptions—Animal pharmaceuticals. | (1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is to be administered to an animal that is raised by a farmer for the p... |
82.08.890 | Exemptions—Qualifying livestock nutrient management equipment and facilities. | (1) The tax levied by RCW 82.08.020 does not apply to sales to eligible persons of: (a) Qualifying livestock nutrient management equipment; (b) Labor and services rendered in respect to installing, repairing, cleaning, altering, or improving qualifying livestock nutrient management equipment; and (c)(i) Labor and servi... |
82.08.900 | Exemptions—Anaerobic digesters. | (1) The tax levied by RCW 82.08.020 does not apply to sales to an eligible person: (a) In respect to equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment, or to services rendered in respect to... |
82.08.910 | Exemptions—Propane or natural gas to heat chicken structures. | (1) The tax levied by RCW 82.08.020 does not apply to sales to farmers of propane or natural gas used to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures. The structures must be used exclusively to house chickens that are sold as agricultural products. (... |
82.08.920 | Exemptions—Chicken bedding materials. | (1) The tax levied by RCW 82.08.020 does not apply to sales to a farmer of bedding materials used to accumulate and facilitate the removal of chicken manure. The farmer must be raising chickens that are sold as agricultural products. (2) The exemption is available only when the buyer provides the seller with an exempti... |
82.08.925 | Exemptions—Dietary supplements. | The tax levied by RCW 82.08.020 shall not apply to sales of dietary supplements for human use dispensed or to be dispensed to patients, pursuant to a prescription. "Dietary supplement" has the same meaning as in RCW 82.08.0293 .
[ 2003 c 168 s 302 .]
Effective dates — Part headings not law — 2003 c 168: See notes follo... |
82.08.935 | Exemptions—Disposable devices used to deliver prescription drugs for human use. | The tax levied by RCW 82.08.020 shall not apply to sales of disposable devices used or to be used to deliver drugs for human use, pursuant to a prescription. "Disposable devices used to deliver drugs" means single use items such as syringes, tubing, or catheters.
[ 2003 c 168 s 404 .]
Effective dates — Part headings no... |
82.08.940 | Exemptions—Over-the-counter drugs for human use. | The tax levied by RCW 82.08.020 shall not apply to sales of over-the-counter drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281 .
[ 2003 c 168 s 405 .]
Effective dates — Part headings not law — 2003 c 168: See notes... |
82.08.945 | Exemptions—Kidney dialysis devices. | The tax levied by RCW 82.08.020 shall not apply to sales of kidney dialysis devices, including repair and replacement parts, 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 services rendered in respect to the repairing, cleaning, alter... |
82.08.950 | Exemptions—Steam, electricity, electrical energy. | The tax levied by RCW 82.08.020 shall not apply to sales of steam, electricity, or electrical energy.
[ 2003 c 168 s 703 .]
Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 . |
82.08.956 | Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.(Expires June 30, 2034.) | (1) The tax levied by RCW 82.08.020 does not apply to sales of hog fuel used to produce electricity, steam, heat, or biofuel. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificat... |
82.08.962 | Exemptions—Sales of machinery and equipment used in generating electricity.(Expires January 1, 2030.) | (1)(a) Subject to the requirements of this section, the tax imposed by RCW 82.08.020 does not apply to sales of machinery and equipment used directly in generating electricity using fuel cells, wind, sun, biomass energy, tidal or wave energy, geothermal resources, or technology that converts otherwise lost energy from ... |
82.08.965 | Exemptions—Semiconductor materials manufacturing.(Contingent effective date; contingent expiration date.) | (1) The tax levied by RCW 82.08.020 does not apply to charges made for labor and services rendered in respect to the constructing of new buildings used for the manufacturing of semiconductor materials, to sales of tangible personal property that will be incorporated as an ingredient or component of such buildings durin... |
82.08.9651 | Exemptions—Gases and chemicals used in production of semiconductor materials.(Expires January 1, 2034.) | (1) The tax levied by RCW 82.08.020 does not apply to sales of gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials. This exemption is limited to gases and chemicals used in the production process to grow the product, deposit or grow permanent or sacrificial laye... |
82.08.970 | Exemptions—Gases and chemicals used to manufacture semiconductor materials.(Contingent effective date; contingent expiration date.) | (1) The tax levied by RCW 82.08.020 does not apply to sales of gases and chemicals used by a manufacturer or processor for hire in the manufacturing of semiconductor materials. This exemption is limited to gases and chemicals used in the manufacturing process to grow the product, deposit or grow permanent or sacrificia... |
82.08.975 | Exemptions—Computer parts and software related to the manufacture of commercial airplanes.(Expires July 1, 2040.) | (1) The tax levied by RCW 82.08.020 does not apply to sales of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.08.02565 , used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to sales of or charges... |
82.08.980 | Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.(Expires July 1, 2040.) | (1) 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) a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes or (ii) a port district, political subdiv... |
82.08.983 | Exemptions—Wax and ceramic materials. | (1) The tax levied by RCW 82.08.020 does not apply to sales of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications. The tax also does not apply to labor or services used to create wax patterns and ceramic shell... |
82.08.985 | Exemptions—Insulin. | The tax levied by RCW 82.08.020 shall not apply to sales of insulin for human use.
[ 2004 c 153 s 102 .]
Retroactive effective date — Effective date — 2004 c 153: See note following RCW 82.08.0293 . |
82.08.986 | Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.(Expires July 1, 2048.) | (1)(a) An exemption from the tax imposed by RCW 82.08.020 is provided for sales to qualifying businesses and to qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center to which a valid exemption certificate applies, and to charges made for labor and ... |
82.08.9861 | Exemptions—Eligible server equipment—Eligible power infrastructure in counties with populations over 800,000.(Expires July 1, 2038.) | (1)(a) An exemption from the tax imposed by RCW 82.08.020 is provided for sales to qualifying businesses and to qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center to which a valid exemption certificate applies, and to charges made for labor and ... |
82.08.988 | Requirements for computer data centers receiving an exemption—Labor agreements. | From June 9, 2022, in order to obtain the exemption provided in RCW 82.08.986 or 82.08.9861 , a qualifying business or qualifying tenant must certify to the department that, for new construction work to be performed on the site of the computer data center, the computer data center receiving an exemption under RCW 82.08... |
82.08.989 | Exemptions—Internet and telecommunications infrastructure.(Expires January 1, 2030.) | (1) Subject to the requirements of this section, the tax levied by RCW 82.08.020 does not apply to sales of, or charges made for: (a) Labor and services rendered in respect to the construction of a qualified infrastructure project, or the installation of any equipment or tangible personal property incorporated into a q... |
82.08.9891 | Internet and telecommunications infrastructure—Labor agreements.(Expires January 1, 2030.) | (1) In order to obtain the exemption provided in chapter 355, Laws of 2023, a qualified infrastructure project owner must certify to the department of labor and industries that the work performed on the qualified infrastructure project by the prime contractor and its subcontractors was performed under the terms of a co... |
82.08.990 | Exemptions—Import or export commerce. | The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property if the sale is exempt from business and occupation tax under RCW 82.04.610 .
[ 2007 c 477 s 3 .]
Intent — Purpose — 2007 c 477: See note following RCW 82.04.610 . |
82.08.993 | Exemptions—Fuel cell electric vehicles—Report to the legislature.(Expires June 30, 2029.) | (1)(a) Subject to the limitations in this subsection, beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, 50 percent of the tax levied by RCW 82.08.020 does not apply to sales or leases of new electric passenger cars, light duty trucks, and medi... |
82.08.994 | Exemptions—Zero emission buses. | (1) The tax levied by RCW 82.08.020 does not apply to sales of zero emission buses purchased by: (a) A transit agency; or (b) A federally recognized Indian tribe to provide public transportation services. (2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption ce... |
82.08.995 | Exemptions—Certain limited purpose public corporations, commissions, and authorities. | (1) The tax imposed by RCW 82.08.020 does not apply to sales of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity. (2) For purposes of this section, "eligible entity" means a limited liability company, a limited partn... |
82.08.996 | Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.(Expires July 1, 2030.) | (1) The tax imposed by RCW 82.08.020 does not apply to: (a) The sale of new battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts; (b) The sale of new vessels equipped with propulsion systems that qualify under (a) of this subsection; (c)(i) The sale of batteries and ba... |
82.08.997 | Exemptions—Temporary medical housing. | (1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met: (a) The temporary medical housing is provided only: (i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed un... |
82.08.998 | Exemptions—Weatherization of a residence. | (1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence. (2) The exemption... |
82.08.999 | Exemptions—Joint municipal utility services authorities. | The tax levied by RCW 82.08.020 shall not apply to any sales, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.
[ 2011 c 258 s 12 .]
Short title — Purpose — Intent — 2011 c 258: See RCW 39.106.010 . |
82.08.9994 | Exemptions—Bottled water—Prescription use. | (1) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition. (2) For purposes of this section, "prescr... |
82.08.99941 | Exemptions—Bottled water—Primary water source unsafe. | (1)(a) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales of bottled water to persons whose primary source of drinking water is unsafe. (b) For purposes of this subsection and RCW 82.12.99941 , a person's primary source of drinking water is unsafe if: (i) The public water... |
82.08.9995 | Exemptions—Restaurant employee meals. | (1) The tax levied by RCW 82.08.020 does not apply to a meal provided without specific charge by a restaurant to its employees. (2) For the purposes of this section, the following definitions apply unless the context clearly requires otherwise. (a) "Meal" means one or more items of prepared food or beverages other than... |
82.08.9996 | Exemptions—Vessel deconstruction. | (1) The tax levied by RCW 82.08.020 does not apply to sales of vessel deconstruction performed at: (a) A qualified vessel deconstruction facility; or (b) An area over water that has been permitted under section 402 of the clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction. (2) The definitions in th... |
82.08.9997 | Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe. | The taxes imposed by this chapter do not apply to the retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490 . "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning ... |
82.08.9998 | Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC. | (1) The tax levied by RCW 82.08.020 does not apply to: (a) Sales of cannabis concentrates, useable cannabis, or cannabis-infused products, identified by the department of health in rules adopted under RCW 69.50.375 (4) in chapter 246-70 WAC as being a compliant cannabis product, by cannabis retailers with medical canna... |
82.08.9999 | Exemptions—Vehicles using clean alternative fuels and electric vehicles.(Expires August 1, 2028.) | (1) Beginning August 1, 2019, with sales made or lease agreements signed on or after the qualification period start date: (a) The tax levied by RCW 82.08.020 does not apply as provided in (b) of this subsection to sales or leases of new or used passenger cars, light duty trucks, and medium duty passenger vehicles that:... |
82.08.99991 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1705 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.12.010 | Definitions. | For the purposes of this chapter: (1) The meaning ascribed to words and phrases in chapters 82.04 and 82.08 RCW, insofar as applicable, has full force and effect with respect to taxes imposed under the provisions of this chapter. "Consumer," in addition to the meaning ascribed to it in chapters 82.04 and 82.08 RCW inso... |
82.12.020 | Use tax imposed.(Effective until January 1, 2026.) | (1) There is levied and collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any: (a) Article of tangible personal property acquired by the user in any manner, including tangible personal property acquired at a casual or isolated sale, and including by-pro... |
82.12.0201 | Dedication of taxes—Comprehensive performance audits. | Beginning on December 8, 2005, 0.16 percent of the taxes collected under RCW 82.12.020 based on the rate in RCW 82.08.020 (1) shall be dedicated to funding comprehensive performance audits under RCW 43.09.470 . Revenue identified in this section shall be deposited in the performance audits of government account created... |
82.12.0203 | Refinery fuel gas—Value—Tax rate—Local use tax exemption. | (1)(a) The value of the article used with respect to refinery fuel gas subject to tax under this chapter is the three-year average spot price of natural gas as calculated by the department. (b) For the purposes of this section, "three-year average spot price of natural gas" means the average of the 36 most recent month... |
82.12.0205 | Exemptions—Waste vegetable oil. | The provisions of this chapter do not apply with respect to the use of waste vegetable oil that is used by a person in the production of biodiesel for personal use. The definitions in RCW 82.08.0205 apply to this section.
[ 2008 c 237 s 3 .]
Effective date — 2008 c 237: See note following RCW 82.08.0205 . |
82.12.0207 | Exemptions—Adapted housing—Disabled veterans—Construction. | (1) An eligible purchaser who has paid the tax levied by RCW 82.12.020 on materials incorporated as an ingredient or component of adapted housing is eligible for an exemption from all or a portion of that tax in the form of a remittance. (2) All of the eligibility requirements, conditions, limitations, and definitions ... |
82.12.0208 | Exemptions—Digital codes. | (1) The provisions of this chapter do not apply in respect to the use of a digital code for one or more digital products, if the use of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.12.020 . (2) The provisions of this chapter do not apply to the use by a business or othe... |
82.12.022 | Natural or manufactured gas—Use tax imposed—Exemption.(Contingent expiration date.) | (1) A use tax is levied on every person in this state for the privilege of using natural gas or manufactured gas, including compressed natural gas and liquefied natural gas, within this state as a consumer. (2) The tax must be levied and collected in an amount equal to the value of the article used by the taxpayer mult... |
82.12.023 | Natural or manufactured gas, exempt from use tax imposed by RCW82.12.020. | The tax levied by RCW 82.12.020 shall not apply in respect to the use of natural or manufactured gas that is taxable under RCW 82.12.022 .
[ 1994 c 124 s 10 ; 1989 c 384 s 5 .]
Intent — Effective date — 1989 c 384: See notes following RCW 82.12.022 . |
82.12.024 | Deferral of use tax on certain users of natural or manufactured gas. | (1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Direct service industrial customer" means a person who is an industrial customer that contracts for the purchase of power from the Bonneville Power Administration for direct consumption as of May 8,... |
82.12.0251 | Exemptions—Use of tangible personal property by nonresident while temporarily within state—Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state—Use of certain warranties. | The provisions of this chapter do not apply in respect to the use: (1) Of any article of tangible personal property or any digital good or digital code, and any services that were rendered in respect to such property, brought into the state of Washington by a nonresident thereof for his or her use or enjoyment while te... |
82.12.02525 | Exemptions—Sale of copied public records by state and local agencies. | The provisions of this chapter do not apply with respect to the use of public records sold by state and local agencies, as the terms are defined in RCW 42.56.010 , including public records transferred electronically that are obtained under a request for the record for which no fee is charged other than a statutorily se... |
82.12.0253 | Exemptions—Use of tangible personal property taxable under chapter82.16RCW. | The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property the sale of which is specifically taxable under chapter 82.16 RCW.
[ 1980 c 37 s 53 . Formerly RCW 82.12.030 (3).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.12.0254 | Exemptions—Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial waters—Components—Use of vehicles in the transportation of persons or property across state boundaries—Conditions—Use of vehicle under trip permit to point outside state. | (1) The provisions of this chapter do not apply in respect to the use of: (a) Any airplane used primarily in (i) 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 (ii) providing intrastate air transporta... |
82.12.0255 | Exemptions—Nontaxable tangible personal property, warranties, and digital products. | The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service which the state is prohibited from taxing under the Constitution of the state or under the Constitution or laws of th... |
82.12.0256 | Exemptions—Use of motor vehicle and special fuel—Conditions. | The provisions of this chapter do not apply in respect to the use of: (1) Special fuel purchased in this state upon which a refund is obtained as provided in RCW 82.38.180 (1)(b); and (2) Motor vehicle and special fuel if: (a) The fuel is used for the purpose of public transportation and the purchaser is entitled to a ... |
82.12.02565 | Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation. | (1) The provisions of this chapter do not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to the use by a person engaged in testing for a manufacturer or processor for hire of machinery and e... |
82.12.025651 | Exemptions—Use of machinery and equipment by public research institutions. | (1) The provisions of this chapter do not apply in respect to the use by a public research institution of machinery and equipment used primarily in a research and development operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and e... |
82.12.02566 | Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption. | (1) The provisions of this chapter shall not apply with respect to the use of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or in respect to the use of tangible personal property that at one time is incorporated into the prototype but is later destro... |
82.12.025661 | Exemptions—Aircraft maintenance repair—Building construction.(Expires January 1, 2031.) | (1) The provisions of this chapter do not apply with respect to the use of: (a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for: (i) An eligible maintenance repair operator; or (ii) a port district, political subdivision, or municipal corporation, to ... |
82.12.02568 | Exemptions—Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale. | The provisions of this chapter shall not apply in respect to the use 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 2 .]
Effective date — 1996 c 170: See note following RCW 82.08.02568 . |
82.12.02569 | Exemptions—Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory. | The provisions of this chapter shall not apply in respect to the use of tangible personal property by 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 gravitati... |
82.12.0257 | Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision. | The provisions of this chapter do not apply in respect to the use of any article of personal property included within the transfer of the title to the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, by the state or a political subdivision t... |
82.12.0258 | Exemptions—Use of personal property previously used in farming and purchased from farmer at auction. | The provisions of this chapter do not apply in respect to the use of personal property (including household goods) that has been used in conducting a farm activity, if such property was purchased from a farmer as defined in RCW 82.04.213 at an auction sale held or conducted by an auctioneer upon a farm and not otherwis... |
82.12.0259 | Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief. | The provisions of this chapter do not apply in respect to the use of personal property or the use of digital automated services or services defined in *RCW 82.04.050 (2)(a) or (6)(c) by corporations that have been incorporated under any act of the congress of the United States and whose principal purposes are to furnis... |
82.12.02595 | Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity. | (1) This chapter does not apply to the use by a nonprofit charitable organization or state or local governmental entity of personal property that has been donated to the nonprofit charitable organization or state or local governmental entity, or to the subsequent use of the property by a person to whom the property is ... |
82.12.0261 | Exemptions—Use of livestock. | The provisions of this chapter shall not apply in respect to the use of livestock, as defined in RCW 16.36.005 , for breeding purposes where said 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 5 ; 1980 c 37 s 60 . Formerly RCW 82... |
82.12.0262 | Exemptions—Use of poultry for producing poultry and poultry products for sale. | The provisions of this chapter shall not apply in respect to the use of poultry in the production for sale of poultry or poultry products.
[ 1980 c 37 s 61 . Formerly RCW 82.12.030 (11).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.12.0263 | Exemptions—Use of fuel by extractor or manufacturer thereof. | The provisions of this chapter do not apply in respect to the use of biomass fuel by the extractor or manufacturer thereof when used directly in the operation of the particular extractive operation or manufacturing plant which produced or manufactured the same. For purposes of this section, "biomass fuel" means wood wa... |
82.12.0264 | Exemptions—Use of dual-controlled motor vehicles by school for driver training. | The provisions of this chapter shall not apply in respect to the use of motor vehicles, equipped with dual controls, which are loaned to and used exclusively by a school in connection with its driver training program: PROVIDED, That this exemption and the term "school" shall apply only to (1) the University of Washingt... |
82.12.0265 | Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities. | The provisions of this chapter shall not apply in respect to the use by a bailee of any article of tangible personal property which is entirely consumed in the course of research, development, experimental and testing activities conducted by the user, provided the acquisition or use of such articles by the bailor was n... |
82.12.0266 | Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state. | The provisions of this chapter shall not apply in respect to the use by residents of this state of motor vehicles and trailers acquired and used while such persons are members of the armed services who are stationed outside this state pursuant to military orders and residing outside this state. However, this exemption ... |
82.12.0267 | Exemptions—Use of semen in artificial insemination of livestock. | The provisions of this chapter shall not apply in respect to the use of semen in the artificial insemination of livestock.
[ 1980 c 37 s 66 . Formerly RCW 82.12.030 (16).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.12.0268 | Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers. | The provisions of this chapter shall not apply in respect to the use of form lumber by 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 firs... |
82.12.02685 | Exemptions—Use of tangible personal property related to farmworker housing.(Expires January 1, 2032.) | (1) The provisions of this chapter shall not apply in respect to the use of tangible personal property that becomes an ingredient or component of buildings or other structures, in which at least 50 percent of housing units in the development are used as farmworker housing, during the course of constructing, repairing, ... |
82.12.0269 | Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes. | The provisions of this chapter shall not apply in respect to the use of any sand, gravel, or rock to the extent of the cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling such sand, gravel, or rock, when such sand, gravel, or... |
82.12.0271 | Exemptions—Use of wearing apparel only as a sample for display for sale. | The provisions of this chapter shall not apply in respect to the use of wearing apparel only as a sample for display for the purpose of effecting sales of goods represented by such sample.
[ 1980 c 37 s 69 . Formerly RCW 82.12.030 (19).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.12.0272 | Exemptions—Use of personal property in single trade shows. | The provisions of this chapter do not apply in respect to the use of personal property held for sale and displayed in single trade shows for a period not in excess of thirty days, the primary purpose of which is to promote the sale of products or services.
[ 2009 c 535 s 616 ; 1980 c 37 s 70 . Formerly RCW 82.12.030 (2... |
82.12.0273 | Exemptions—Use of pollen. | The provisions of this chapter shall not apply in respect to the use of pollen.
[ 1980 c 37 s 71 . Formerly RCW 82.12.030 (21).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.12.0274 | Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.(Effective until January 1, 2030.) | The provisions of this chapter do not apply in respect to: (1) The use of the personal property of 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 anot... |
82.12.02745 | Exemptions—Use by free hospitals of certain items. | (1) The provisions of this chapter shall not apply in respect to the use by 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 hosp... |
82.12.02747 | Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks. | (1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by 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 use of construction materials, office equipment, building eq... |
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