RCW 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 person for the molding of concrete in a single such contract, project or job and is thereafter incorporated into the product of that same contract, project or job as an ingredient or component thereof.
[ 1980 c 37 § 40. Formerly RCW 82.08.030(22).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
Structure Revised Code of Washington
Chapter 82.08 - Retail Sales Tax.
82.08.011 - Retail car rental—Definition.
82.08.015 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
82.08.020 - Tax imposed—Retail sales—Retail car rental.
82.08.0201 - Rental cars—Estimate of tax revenue.
82.08.0202 - Retail sales of linen and uniform supply services.
82.08.0203 - Exemptions—Trail grooming services.
82.08.0205 - Exemptions—Waste vegetable oil.
82.08.0206 - Credits—Working families—Eligible low-income persons—Penalties.
82.08.02061 - Exemptions—Working families—Report to legislature.
82.08.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.
82.08.0208 - Exemptions—Digital codes.
82.08.0209 - Exemptions—Qualifying grant.
82.08.0251 - Exemptions—Casual and isolated sales.
82.08.0252 - Exemptions—Sales by persons taxable under chapter 82.16 RCW.
82.08.02525 - Exemptions—Sale of copied public records by state and local agencies.
82.08.0253 - Exemptions—Sale and distribution of newspapers.
82.08.02537 - Exemptions—Sales of academic transcripts.
82.08.0254 - Exemptions—Nontaxable sales.
82.08.025651 - Exemptions—Sales of machinery and equipment to public research institutions.
82.08.025661 - Exemptions—Aircraft maintenance repair—Building construction.
82.08.0257 - Exemptions—Auction sales of personal property used in farming.
82.08.02573 - Exemptions—Sales by a nonprofit organization for fund-raising activities.
82.08.0258 - Exemptions—Sales to federal corporations providing aid and relief.
82.08.0259 - Exemptions—Sales of livestock.
82.08.026 - Exemptions—Sales of natural or manufactured gas.
82.08.0266 - Exemptions—Sales of watercraft to nonresidents for use outside the state.
82.08.02665 - Exemptions—Sales of watercraft, vessels to residents of foreign countries.
82.08.0267 - Exemptions—Sales of poultry for producing poultry and poultry products for sale.
82.08.0272 - Exemptions—Sales of semen for artificial insemination of livestock.
82.08.0277 - Exemptions—Sales of pollen.
82.08.02795 - Exemptions—Sales to free hospitals.
82.08.02805 - Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.
82.08.02807 - Exemptions—Sales to organ procurement organization.
82.08.0281 - Exemptions—Sales of prescription drugs.
82.08.0282 - Exemptions—Sales of returnable containers for beverages and foods.
82.08.0283 - Exemptions—Certain medical items.
82.08.0287 - Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles.
82.08.02875 - Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.
82.08.0288 - Exemptions—Lease of certain irrigation equipment.
82.08.0289 - Exemptions—Telephone, telecommunications, and ancillary services.
82.08.02917 - Youth in crisis—Definition—Limited purpose.
82.08.0293 - Exemptions—Sales of food and food ingredients.
82.08.0294 - Exemptions—Sales of feed for cultivating or raising fish for sale.
82.08.0296 - Exemptions—Sales of feed consumed by livestock at a public livestock market.
82.08.0297 - Exemptions—Sales of food purchased under the supplemental nutrition assistance program.
82.08.0299 - Exemptions—Emergency lodging for homeless persons—Conditions.
82.08.0311 - Exemptions—Sales of materials and supplies used in packing horticultural products.
82.08.0316 - Exemptions—Sales of cigarettes by Indian retailers.
82.08.0317 - Exemptions—Sales of motor vehicles to tribes or tribal members.
82.08.0318 - Exemptions—Sales of vapor products by Indian retailers.
82.08.032 - Exemption—Sales, rental, or lease of used park model trailers.
82.08.033 - Exemptions—Sales of used mobile homes or rental or lease of mobile homes.
82.08.034 - Exemptions—Sales of used floating homes or rental or lease of used floating homes.
82.08.035 - Exemption for pollution control facilities.
82.08.037 - Credits and refunds for bad debts.
82.08.040 - Consignee, factor, bailee, auctioneer deemed seller.
82.08.050 - Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.
82.08.052 - Remote seller—Nexus.
82.08.0531 - Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability.
82.08.054 - Computation of tax due.
82.08.055 - Advertisement of price.
82.08.060 - Collection of tax—Methods and schedules.
82.08.066 - Deemed location for mobile telecommunications services.
82.08.080 - Vending machine and other sales.
82.08.090 - Installment sales and leases.
82.08.100 - Cash receipts taxpayers—Bad debts.
82.08.110 - Sales from vehicles.
82.08.120 - Refunding or rebating of tax by seller prohibited—Penalty.
82.08.130 - Reseller's permit—Purchase and resale—Rules.
82.08.155 - Spirits tax—Delinquent in reporting or remitting—Penalties.
82.08.160 - Remittance of tax—Liquor excise tax fund created.
82.08.170 - Apportionment and distribution from liquor excise tax fund.
82.08.190 - Bundled transactions—Definitions.
82.08.195 - Bundled transactions—Tax imposed.
82.08.207 - Investment data for investment firms.
82.08.215 - Exemptions—Large private airplanes.
82.08.700 - Exemptions—Vessels sold to nonresidents.
82.08.701 - Exemptions—Grantee's receipt of salmon recovery grants.
82.08.798 - Exemptions—Sales of feminine hygiene products.
82.08.803 - Exemptions—Nebulizers.
82.08.804 - Exemptions—Ostomic items.
82.08.805 - Exemptions—Personal property used at an aluminum smelter.
82.08.806 - Exemptions—Sale of computer equipment parts and services to printer or publisher.
82.08.807 - Exemptions—Direct mail delivery charges.
82.08.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
82.08.830 - Exemptions—Sales at camp or conference center by nonprofit organization.
82.08.832 - Exemptions—Sales of gun safes.
82.08.834 - Exemptions—Sales/leasebacks by regional transit authorities.
82.08.850 - Exemptions—Conifer seed.
82.08.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.
82.08.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.08.870 - Exemptions—Motorcycles for training programs.
82.08.875 - Exemptions—Automotive adaptive equipment.
82.08.880 - Exemptions—Animal pharmaceuticals.
82.08.890 - Exemptions—Qualifying livestock nutrient management equipment and facilities.
82.08.900 - Exemptions—Anaerobic digesters.
82.08.910 - Exemptions—Propane or natural gas to heat chicken structures.
82.08.920 - Exemptions—Chicken bedding materials.
82.08.925 - Exemptions—Dietary supplements.
82.08.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.
82.08.940 - Exemptions—Over-the-counter drugs for human use.
82.08.945 - Exemptions—Kidney dialysis devices.
82.08.950 - Exemptions—Steam, electricity, electrical energy.
82.08.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
82.08.962 - Exemptions—Sales of machinery and equipment used in generating electricity.
82.08.965 - Exemptions—Semiconductor materials manufacturing.
82.08.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.
82.08.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.
82.08.983 - Exemptions—Wax and ceramic materials.
82.08.985 - Exemptions—Insulin.
82.08.988 - Requirements for computer data centers receiving an exemption—Labor agreements.
82.08.990 - Exemptions—Import or export commerce.
82.08.993 - Exemptions—Fuel cell electric vehicles—Report to the legislature.
82.08.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.08.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
82.08.997 - Exemptions—Temporary medical housing.
82.08.998 - Exemptions—Weatherization of a residence.
82.08.999 - Exemptions—Joint municipal utility services authorities.
82.08.9994 - Exemptions—Bottled water—Prescription use.
82.08.99941 - Exemptions—Bottled water—Primary water source unsafe.
82.08.9995 - Exemptions—Restaurant employee meals.
82.08.9996 - Exemptions—Vessel deconstruction.
82.08.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles.