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82.12.02748 | Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing. | The provisions of this chapter shall not apply in respect to the use of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing purposes.
[ 1996 c 141 s 2 .]
Effective date — 1996 c 141: See note following RCW 82.08.02806 . |
82.12.02749 | Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization. | The tax levied by RCW 82.08.020 does not apply to the use of medical supplies, chemicals, or materials by an organ procurement organization exempt under RCW 82.04.326 . The definitions of medical supplies, chemicals, and materials in RCW 82.08.02807 apply to this section. This exemption does not apply to the use of con... |
82.12.0275 | Exemptions—Use of certain drugs or family planning devices. | (1) The provisions of this chapter shall not apply in respect to the use of drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the drugs are for human use. (2) The provisions of this chapter shall not apply in respect to the use of drugs or devices used for family planning purposes, includin... |
82.12.0276 | Exemptions—Use of returnable containers for beverages and foods. | The provisions of this chapter shall not apply in respect to the use of returnable containers for beverages and foods, including but not limited to soft drinks, milk, beer, and mixers.
[ 1980 c 37 s 74 . Formerly RCW 82.12.030 (24).]
Intent — 1980 c 37: See note following RCW 82.04.4281 . |
82.12.0277 | Exemptions—Certain medical items. | (1) The provisions of this chapter shall not apply in respect to the use 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 miner... |
82.12.0279 | Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof. | The provisions of this chapter shall not apply in respect to the use of ferry vessels of the state of Washington or of local governmental units in the state of Washington in transporting pedestrian or vehicular traffic within and outside the territorial waters of the state, in respect to the use of tangible personal pr... |
82.12.0282 | Exemptions—Use of vans as ride-sharing vehicles. | (1) The tax imposed by this chapter does not apply with respect to the use of passenger motor vehicles 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 beginnin... |
82.12.0283 | Exemptions—Use of certain irrigation equipment. | The provisions of this chapter do not apply to the use 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 irrigation... |
82.12.0284 | Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges. | The provisions of this chapter do not apply in respect to the use of computers, computer components, computer accessories, computer software, digital goods, or digital codes, irrevocably donated to any public or private nonprofit school or college, as defined under chapter 84.36 RCW, in this state. For purposes of this... |
82.12.02915 | Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis. | The provisions of this chapter shall not apply in respect to the use of any item acquired by a health or social welfare organization, 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 RC... |
82.12.0293 | Exemptions—Use of food and food ingredients. | (1) The provisions of this chapter do not apply in respect to the use of food and food ingredients for human consumption. "Food and food ingredients" has the same meaning as in RCW 82.08.0293 . (2) The exemption of "food and food ingredients" provided for in subsection (1) of this section does not apply to prepared foo... |
82.12.0294 | Exemptions—Use of feed for cultivating or raising fish for sale. | The provisions of this chapter shall not apply in respect to the use of feed by persons for 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 4 .] |
82.12.0296 | Exemptions—Use of feed consumed by livestock at a public livestock market. | The provisions of this chapter shall not apply with respect to the use of feed consumed by livestock at a public livestock market.
[ 1986 c 265 s 2 .] |
82.12.0297 | Exemptions—Use of food purchased under the supplemental nutrition assistance program. | (1) The provisions of this chapter do not apply with respect to the use of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.12.0293 . (2) The definitions in RCW 82.08.0297 apply to this section.
[... |
82.12.0298 | Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state. | The provisions of this chapter shall not apply with respect to the use of diesel fuel 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 fishi... |
82.12.031 | Exemptions—Use by artistic or cultural organizations of certain objects. | The provisions of this chapter shall not apply in respect to the use by artistic or cultural organizations of: (1) Objects of art; (2) Objects of cultural value; (3) Objects to be used in the creation of a work of art, other than tools; or (4) Objects to be used in displaying art objects or presenting artistic or cultu... |
82.12.0311 | Exemptions—Use of materials and supplies in packing horticultural products. | The provisions of this chapter shall not apply with respect to the use 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 2 .] |
82.12.0315 | Exemptions—Rental or sales related to motion picture or video productions—Exceptions. | (1) The provisions of this chapter shall not apply in respect to the use of: (a) Production equipment rented to a motion picture or video production business; (b) Production equipment acquired and used by a motion picture or video production business in another state, if the acquisition and use occurred more than ninet... |
82.12.0316 | Exemptions—Sales of cigarettes by Indian retailers. | The provisions of this chapter shall not apply in respect to the use of cigarettes sold 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 4 ; 2005 c 11 s 4 ; 2001 c 235 s 5 .]
Authorizatio... |
82.12.0318 | Exemptions—Use of vapor products sold by Indian retailers. | (1) The provisions of this chapter do not apply in respect to the use of vapor products sold 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.
[ 201... |
82.12.032 | Exemption—Use of used park model trailers. | The provisions of this chapter shall not apply with respect to the use of used park model trailers, as defined in RCW 82.45.032 .
[ 2001 c 282 s 4 .]
Intent — Effective date — 2001 c 282: See notes following RCW 82.08.032 . |
82.12.033 | Exemption—Use of certain used mobile homes. | The tax imposed by RCW 82.12.020 shall not apply in respect to: (1) The use of used mobile homes as defined in RCW 82.45.032 . (2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted joint... |
82.12.034 | Exemption—Use of used floating homes. | The provisions of this chapter shall not apply with respect to the use of used floating homes, as defined in RCW 82.45.032 .
[ 1984 c 192 s 4 .] |
82.12.0345 | Exemptions—Use of newspapers. | The tax imposed by RCW 82.12.020 does not apply in respect to the use of: (1) Printed newspapers as defined in RCW 82.08.0253 ; and (2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper: (a) Shares content with the printed newspaper; and (b) Is prominently identified by ... |
82.12.0347 | Exemptions—Use of academic transcripts. | The provisions of this chapter do not apply in respect to the use of academic transcripts, including academic transcripts transferred electronically.
[ 2009 c 535 s 619 ; 1996 c 272 s 3 .]
Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .
Effective date — 1996 c 272: See note following RCW 82.04.3... |
82.12.035 | Credit for retail sales or use taxes paid to other jurisdictions with respect to property used. | A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), in the amount that the present user thereof o... |
82.12.036 | Exemptions and credits—Pollution control facilities. | See chapter 82.34 RCW. |
82.12.037 | Credits and refunds—Bad debts. | (1) A seller is entitled to a credit or refund for use 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 seller ... |
82.12.038 | Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined. | The provisions of this chapter shall not apply: (1) To the value of core deposits or credits in a retail or wholesale sale; or (2) to the fees imposed under RCW 70A.205.405 upon the sale of a new replacement vehicle tire. For purposes of this section, the term "core deposits or credits" means the amount representing th... |
82.12.040 | Retailers to collect tax—Penalty. | (1) Every person who is subject to a collection obligation under chapter 82.08 RCW must obtain from the department a certificate of registration. Such persons must, at the time of making sales of tangible personal property, digital goods, digital codes, digital automated services, extended warranties, or sales of any s... |
82.12.045 | Collection of tax on vehicles by county auditor or director of licensing—Remittance. | (1) In the collection of the use tax on vehicles, the department of revenue may designate the county auditors of the several counties of the state as its collecting agents. Upon such designation, it shall be the duty of each county auditor to collect the tax at the time an applicant applies for transfer of certificate ... |
82.12.060 | Installment sales or leases. | In the case of installment sales and leases of personal property, the department, by rule, 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.
[ 2003 c 168 s 216 ; 1975 1st ex.s. c 278 s 54 ; 1961 c 293 s 16 ; 1961 c 15 s 82.12.060 ... |
82.12.070 | 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... |
82.12.080 | Administration. | The provisions of chapter 82.32 RCW, insofar as applicable, shall have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 1961 c 15 s 82.12.080 . Prior: 1949 c 228 s 9, part; 1945 c 249 s 8, part; 1943 c 156 s 10, part; 1939 c 225 s 18, part; 1937 c 191 s 4, part; 1935 c 18... |
82.12.145 | Delivery charges. | When computing the tax levied by RCW 82.12.020 , if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the purchase price, the consumer must remit tax or the retailer must collect and remit tax on the percentage of delivery charges a... |
82.12.195 | Bundled transactions—Tax imposed. | (1) Except as provided in subsection (5) of this section, the use of each product acquired in a bundled transaction is subject to the tax imposed by RCW 82.12.020 if the use of any of its component products is subject to the tax imposed by RCW 82.12.020 . (2) The use of each product acquired in a transaction described ... |
82.12.207 | Investment data for investment firms.(Expires July 1, 2031.) | (1) The tax imposed by RCW 82.12.020 does not apply to the use of standard financial information by qualifying international investment management companies or persons affiliated, as defined in RCW 82.04.293 , with a qualifying international investment management company. The exemption provided in this section applies ... |
82.12.215 | Exemptions—Large private airplanes.(Expires July 1, 2031.) | (1)(a) The tax levied by RCW 82.12.020 does not apply to the use of: (i) Large private airplanes owned by nonresidents of this state; and (ii) Labor and services rendered in respect to repairing, cleaning, altering, or improving large private airplanes owned by nonresidents of this state. (b) The exemption provided by ... |
82.12.225 | Exemptions—Nonprofit fund-raising activities. | (1) The provisions of this chapter do not apply in respect to the use of any article of personal property, valued at less than twelve thousand dollars, purchased or received as a prize in a contest of chance, as defined in RCW 82.04.285 , from a nonprofit organization or a library, if the gross income the nonprofit org... |
82.12.665 | Exemptions—Adaptive recreational and rehabilitation facilities.(Expires January 1, 2035.) | (1) The tax levied by RCW 82.12.020 does not apply to the use of tangible personal property purchased on a federal military reservation sold to a disabled veteran or member of the armed forces 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 o... |
82.12.700 | Exemptions—Vessels sold to nonresidents. | (1) The provisions of this chapter do not apply in respect to the use of a vessel thirty feet or longer if a nonresident individual: (a) Purchased the vessel from a vessel dealer in accordance with RCW 82.08.700 ; (b) Purchased the vessel in the state from a person other than a vessel dealer, but the nonresident indivi... |
82.12.702 | Exemptions—Sales to a farmer performing custom farming services or farm management services. | (1) The provisions of this chapter do not apply with respect to the use of goods or services by an eligible farmer. (2) The definitions, conditions, and requirements of RCW 82.08.702 apply to this section.
[ 2024 c 222 s 2 .]
Tax preference performance statement exemption — Automatic expiration date exemption — Effecti... |
82.12.798 | Exemptions—Use of feminine hygiene products. | (1) The tax levied by RCW 82.12.020 does not apply to the use of feminine hygiene products. (2) "Feminine hygiene products" has the same meaning as provided in RCW 82.08.798 .
[ 2020 c 350 s 4 .]
Tax preference performance statement — Findings — Intent — Exemption from automatic expiration date of new tax preference — ... |
82.12.799 | Exemptions—Vessels exempt from registration.(Expires January 1, 2029.) | (1) Except as otherwise provided in this section, the provisions of this chapter do not apply to the use of a vessel exempt from registration under RCW 88.02.570 (12). (2) The use of a vessel exempt from registration under RCW 88.02.570 (12) for chartering with a captain or crew is subject to the tax imposed in RCW 82.... |
82.12.800 | Exemptions—Uses of vessel, vessel's trailer by manufacturer. | (1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310 , by the manufacturer of the vessel: (a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, to include performance, endurance, and sink testing, if the vessel ... |
82.12.801 | Exemptions—Uses of vessel, vessel's trailer by dealer. | (1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310 , by a vessel dealer registered under chapter 88.02 RCW: (a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, if the vessel is held for sale; (b) Training ac... |
82.12.802 | Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules. | If a vessel held in inventory is used by a vessel dealer or vessel manufacturer for personal use, use tax shall be due based only on the reasonable rental value of the vessel used, but only if the vessel dealer or manufacturer can show that the vessel is truly held for sale and that the dealer or manufacturer is and ha... |
82.12.803 | Exemptions—Nebulizers. | (1) The provisions of this chapter shall not apply in respect to the use of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to labor and services rendered in respect to th... |
82.12.804 | Exemptions—Ostomic items. | The provisions of this chapter shall not apply in respect to the use of ostomic items by colostomy, ileostomy, or urostomy patients. "Ostomic items" has the same meaning as in RCW 82.08.804 .
[ 2004 c 153 s 107 .]
Retroactive effective date — Effective date — 2004 c 153: See note following RCW 82.08.0293 . |
82.12.805 | Exemptions—Personal property used at an aluminum smelter. | (1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for 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, ... |
82.12.806 | Exemptions—Use of computer equipment parts and services by printer or publisher. | (1) The provisions of this chapter do not apply in respect to the use, by 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 labor and services rendered... |
82.12.807 | Exemptions—Direct mail delivery charges. | (1) The tax levied by this chapter does not apply to the value of 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. (2) "Delivery charges" and "direct mail" have the same meanings as in RCW 82.08.010 .
[ 2005 c 51... |
82.12.808 | Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers. | (1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a comprehensive cancer center. The exemption in this section does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles. (2) The defi... |
82.12.809 | Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers. | (1)(a) Except as provided in subsection (4) of this section, the provisions of this chapter do not apply in respect to the use 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... |
82.12.810 | Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—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... |
82.12.811 | 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... |
82.12.814 | Exemptions—Mobility enhancing equipment. | (1) This chapter does not apply to the use 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 institutionalization of the compl... |
82.12.817 | Exemptions—Fuel cell electric vehicles.(Expires June 30, 2029.) | (1) Subject to the limitations in this subsection and RCW 82.08.993 (1)(c), 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 82.12.020 does not apply to sales or leases of new electric passenger cars, light... |
82.12.818 | Additional tax on use of motor vehicles if vehicle value exceeds $100,000.(Effective January 1, 2026.) | (1) Except as provided in subsection (3) of this section, in addition to the tax imposed under RCW 82.12.020 , there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any motor vehicle if the value of the motor vehicle exceeds $100,000. (2)(a) Excep... |
82.12.820 | Exemptions—Warehouse and grain elevators and distribution centers. | (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 under RCW 82.12.020 on: (a) Material-handling equipment and racking equipment and labor and services rendered in respect to installing, rep... |
82.12.832 | Exemptions—Use of gun safes. | The provisions of this chapter do not apply with respect to the use of gun safes as defined in RCW 82.08.832 .
[ 1998 c 178 s 2 .]
Effective date — 1998 c 178: See note following RCW 82.08.832 . |
82.12.834 | Exemptions—Sales/leasebacks by regional transit authorities. | This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of an option to purchase at the end of the lease... |
82.12.845 | Use of motorcycles loaned to department of licensing. | This chapter does not apply to the use of motorcycles that are loaned to the department of licensing exclusively for the provision of motorcycle training under RCW 46.20.520 , or to persons contracting with the department to provide this training.
[ 2001 c 121 s 1 .] |
82.12.850 | Exemptions—Conifer seed. | The provisions of this chapter do not apply in respect to the use of conifer seed to grow seedlings if the seedlings are grown by a person other than the owner of the seed. This section applies only if the seedlings will be used for growing timber outside Washington, or if the owner of the conifer seed is an Indian tri... |
82.12.855 | Exemptions—Replacement parts for qualifying farm machinery and equipment. | (1) The provisions of this chapter do not apply in respect to the use by 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 qualify... |
82.12.860 | Exemptions—Property and services acquired from a federal credit union. | (1) This chapter does not apply to state credit unions with respect to the use of any article of tangible personal property, digital good, digital code, digital automated service, service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), or extended warranty, acquired from a federal credit union, for... |
82.12.865 | Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users. | (1) The provisions of this chapter do not apply with respect to the use of diesel fuel, biodiesel fuel, or aircraft fuel, by 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 fuel... |
82.12.875 | Automotive adaptive equipment.(Expires July 1, 2028.) | (1) The tax imposed by RCW 82.12.020 does not apply to the use of prescribed add-on automotive adaptive equipment or to labor and services rendered in respect to the installation and repairing of such equipment. The exemption under this section only applies if the sale of the prescribed add-on automotive adaptive equip... |
82.12.880 | Exemptions—Animal pharmaceuticals. | (1) The provisions of this chapter do not apply with respect to the use by farmers or by 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 administered to an animal that is raised by a farmer for... |
82.12.890 | Exemptions—Livestock nutrient management equipment and facilities. | (1) The provisions of this chapter do not apply with respect to the use by an eligible person 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) T... |
82.12.900 | Exemptions—Anaerobic digesters. | The provisions of this chapter do not apply with respect to: (1) 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 installing, constructing, repairing... |
82.12.910 | Exemptions—Propane or natural gas to heat chicken structures. | (1) The provisions of this chapter do not apply with respect to the use by a farmer of propane or natural gas to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures used to house chickens. The structures must be used exclusively to house chickens that are s... |
82.12.920 | Exemptions—Chicken bedding materials. | (1) The provisions of this chapter do not apply with respect to the use by 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 certificate, recordkeeping requirements, and definitions... |
82.12.925 | Exemptions—Dietary supplements. | The provisions of this chapter shall not apply to the use of dietary supplements dispensed or to be dispensed to patients, pursuant to a prescription, if the dietary supplements are for human use. "Dietary supplement" has the same meaning as in RCW 82.08.0293 .
[ 2003 c 168 s 304 .]
Effective dates — Part headings not ... |
82.12.930 | Exemptions—Watershed protection or flood prevention. | The provisions of this chapter do not apply with respect to the use by municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services as defined in RCW 82.04.050 (2)(a) rendered in respect to contracts for watershed protection and/or flood p... |
82.12.935 | Exemptions—Disposable devices used to deliver prescription drugs for human use. | The provisions of this chapter shall not apply to the use of disposable devices used to deliver drugs for human use, pursuant to a prescription. Disposable devices means the same as provided in RCW 82.08.935 .
[ 2003 c 168 s 407 .]
Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 ... |
82.12.940 | Exemptions—Over-the-counter drugs for human use. | The provisions of this chapter shall not apply to the use of over-the-counter drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the over-the-counter drugs are for human use. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281 .
[ 2003 c 168 s 408 .]
Effective dates — Part head... |
82.12.945 | Exemptions—Kidney dialysis devices. | The provisions of this chapter shall not apply to the use of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered in respect to the repairing, cleaning, ... |
82.12.950 | Exemptions—Steam, electricity, electrical energy. | The provisions of this chapter shall not apply in respect to the use of steam, electricity, or electrical energy.
[ 2003 c 168 s 704 .]
Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 . |
82.12.956 | Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.(Expires June 30, 2034.) | (1) The provisions of this chapter do not apply with respect to the use of hog fuel for production of electricity, steam, heat, or biofuel. (2) For the purposes of this section: (a) "Hog fuel" has the same meaning as provided in RCW 82.08.956 ; and (b) "Biofuel" has the same meaning as provided in RCW 82.08.956 . (3) T... |
82.12.962 | Exemptions—Use of machinery and equipment in generating electricity.(Expires January 1, 2030.) | (1)(a) Subject to the requirements of this section, the tax imposed by RCW 82.12.020 does not apply to 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 exhaust, ... |
82.12.964 | Use of machinery and equipment used in generating electricity—Effect of exemption expiration. | (1) Except as provided in subsection (2) of this section, the expiration of RCW 82.12.02567 and 82.12.962 do not require the payment of, or authorize the department to assess, use tax imposed by or under the authority of RCW 82.12.020 , 81.104.170 , and chapter 82.14 RCW, on the use of machinery and equipment, and labo... |
82.12.965 | Exemptions—Semiconductor materials manufacturing.(Contingent effective date; contingent expiration date.) | (1) The provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient or component of new buildings used for the manufacturing of semiconductor materials during the course of constructing such buildings or to labor and services rendered in respe... |
82.12.9651 | Exemptions—Gases and chemicals used in production of semiconductor materials.(Expires January 1, 2034.) | (1) The provisions of this chapter do not apply with respect to the use 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 sacr... |
82.12.970 | Exemptions—Gases and chemicals used to manufacture semiconductor materials.(Contingent effective date; contingent expiration date.) | (1) The provisions of this chapter do not apply with respect to the use 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 o... |
82.12.975 | Computer parts and software related to the manufacture of commercial airplanes.(Expires July 1, 2040.) | (1) The provisions of this chapter do not apply in respect to the use of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.12.02565 , used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to the use o... |
82.12.980 | Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.(Expires July 1, 2040.) | (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) a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes o... |
82.12.983 | Exemptions—Wax and ceramic materials. | The provisions of this chapter do not apply with respect to the use of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.
[ 2010 c 225 s 2 .]
Reviser's note: Chapter 6, Laws of 2015 3rd sp.s. was signed by th... |
82.12.985 | Exemptions—Insulin. | The provisions of this chapter shall not apply in respect to the use of insulin by humans.
[ 2004 c 153 s 103 .]
Retroactive effective date — Effective date — 2004 c 153: See note following RCW 82.08.0293 . |
82.12.986 | Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.(Expires July 1, 2053.) | (1)(a) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center for which an exemption certificate under RCW 82.08.986 has been issued, and to the u... |
82.12.9861 | Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.(Expires July 1, 2043.) | (1) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to the use of labor and services rendered in respect to installing such server equ... |
82.12.989 | Exemptions—Internet and telecommunications infrastructure.(Expires January 1, 2030.) | (1) Provided an exemption certificate has been issued pursuant to RCW 82.08.989 , the provisions of this chapter do not apply with respect to the use of: (a) Labor and services rendered in respect to the installation of any equipment or other tangible personal property incorporated into a qualified infrastructure proje... |
82.12.994 | Exemptions—Zero emission buses. | (1) The provisions of this chapter do not apply with respect to the use of zero emission buses purchased by a transit agency or by a federally recognized Indian tribe to provide public transportation services. (2) For the purposes of this section. (a) "Transit agency" means a city-owned transit system, county transport... |
82.12.995 | Exemptions—Certain limited purpose public corporations, commissions, and authorities. | (1) The provisions of this chapter do not apply with respect to the use 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 li... |
82.12.996 | Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.(Expires July 1, 2030.) | (1) The tax imposed by RCW 82.12.020 does not apply to the use of: (a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts; (b) New vessels equipped with propulsion systems that qualify under (a) of this subsection; (c)(i) Batteries and battery packs used to exclu... |
82.12.998 | Exemptions—Weatherization of a residence. | (1) The provisions of this chapter do not apply to the use 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) "Residence" and... |
82.12.999 | Exemptions—Joint municipal utility services authorities. | The tax levied by RCW 82.12.020 shall not apply to any sales, or uses by, 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 13 .]
Short title — Purpose — Intent — 2011 c 258: See RCW 39.106.010 . |
82.12.9993 | Exemptions—Food, drinks, or meals furnished by a senior living community. | This chapter does not apply to food, drinks, or meals furnished by a senior living community to tenants as part of a rental or residency agreement for which no separate charge is made, regardless of whether the tenant is a resident for purposes of chapter 18.20 or 18.390 RCW.
[ 2023 c 416 s 3 .]
Tax preference performa... |
82.12.9994 | Exemptions—Bottled water—Prescription use. | (1) The provisions of this chapter do not apply in respect to the use 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 the purposes of this section, "prescription" has the same meaning ... |
82.12.99941 | Exemptions—Bottled water—Primary water source unsafe. | The provisions of this chapter do not apply in respect to the use of bottled water by persons whose primary source of drinking water is unsafe as provided in RCW 82.08.99941 .
[ 2017 3rd sp.s. c 28 s 106 .]
Reviser's note: The tax preference enacted in section 106, chapter 28, Laws of 2017 3rd sp. sess. expires January... |
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