Revised Code of Washington
Chapter 82.12 - Use Tax.
82.12.9997 - Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.12 - Use Tax.

82.12.010 - Definitions.

82.12.020 - Use tax imposed.

82.12.0201 - Dedication of taxes—Comprehensive performance audits.

82.12.0203 - Refinery fuel gas—Value—Tax rate—Local use tax exemption.

82.12.0205 - Exemptions—Waste vegetable oil.

82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.

82.12.0208 - Exemptions—Digital codes.

82.12.02088 - Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment.

82.12.022 - Natural or manufactured gas—Use tax imposed—Exemption.

82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.

82.12.024 - Deferral of use tax on certain users of natural or manufactured gas.

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 warran...

82.12.02525 - Exemptions—Sale of copied public records by state and local agencies.

82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.

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 boun...

82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products.

82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions.

82.12.02565 - Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.

82.12.025651 - Exemptions—Use of machinery and equipment by public research institutions.

82.12.02566 - Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.

82.12.025661 - Exemptions—Aircraft maintenance repair—Building construction.

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.

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.

82.12.0257 - Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.

82.12.0258 - Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.

82.12.0259 - Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.

82.12.02595 - Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.

82.12.0261 - Exemptions—Use of livestock.

82.12.0262 - Exemptions—Use of poultry for producing poultry and poultry products for sale.

82.12.0263 - Exemptions—Use of fuel by extractor or manufacturer thereof.

82.12.0264 - Exemptions—Use of dual-controlled motor vehicles by school for driver training.

82.12.0265 - Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.

82.12.0266 - Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.

82.12.0267 - Exemptions—Use of semen in artificial insemination of livestock.

82.12.0268 - Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.

82.12.02685 - Exemptions—Use of tangible personal property related to farmworker housing.

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.

82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale.

82.12.0272 - Exemptions—Use of personal property in single trade shows.

82.12.0273 - Exemptions—Use of pollen.

82.12.0274 - Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.

82.12.02745 - Exemptions—Use by free hospitals of certain items.

82.12.02747 - Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.

82.12.02748 - Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.

82.12.02749 - Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.

82.12.0275 - Exemptions—Use of certain drugs or family planning devices.

82.12.0276 - Exemptions—Use of returnable containers for beverages and foods.

82.12.0277 - Exemptions—Certain medical items.

82.12.0279 - Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.

82.12.0282 - Exemptions—Use of vans as ride-sharing vehicles.

82.12.0283 - Exemptions—Use of certain irrigation equipment.

82.12.0284 - Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.

82.12.02915 - Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.

82.12.0293 - Exemptions—Use of food and food ingredients.

82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale.

82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market.

82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program.

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.

82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects.

82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products.

82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions.

82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers.

82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers.

82.12.032 - Exemption—Use of used park model trailers.

82.12.033 - Exemption—Use of certain used mobile homes.

82.12.034 - Exemption—Use of used floating homes.

82.12.0345 - Exemptions—Use of newspapers.

82.12.0347 - Exemptions—Use of academic transcripts.

82.12.035 - Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.

82.12.036 - Exemptions and credits—Pollution control facilities.

82.12.037 - Credits and refunds—Bad debts.

82.12.038 - Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.

82.12.040 - Retailers to collect tax—Penalty.

82.12.045 - Collection of tax on vehicles by county auditor or director of licensing—Remittance.

82.12.060 - Installment sales or leases.

82.12.070 - Cash receipts taxpayers—Bad debts.

82.12.080 - Administration.

82.12.145 - Delivery charges.

82.12.195 - Bundled transactions—Tax imposed.

82.12.207 - Investment data for investment firms.

82.12.215 - Exemptions—Large private airplanes.

82.12.225 - Exemptions—Nonprofit fund-raising activities.

82.12.700 - Exemptions—Vessels sold to nonresidents.

82.12.798 - Exemptions—Use of feminine hygiene products.

82.12.799 - Exemptions—Vessels exempt from registration.

82.12.800 - Exemptions—Uses of vessel, vessel's trailer by manufacturer.

82.12.801 - Exemptions—Uses of vessel, vessel's trailer by dealer.

82.12.802 - Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.

82.12.803 - Exemptions—Nebulizers.

82.12.804 - Exemptions—Ostomic items.

82.12.805 - Exemptions—Personal property used at an aluminum smelter.

82.12.806 - Exemptions—Use of computer equipment parts and services by printer or publisher.

82.12.807 - Exemptions—Direct mail delivery charges.

82.12.808 - Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.

82.12.809 - Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.

82.12.810 - Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.

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.

82.12.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.

82.12.817 - Exemptions—Fuel cell electric vehicles.

82.12.820 - Exemptions—Warehouse and grain elevators and distribution centers.

82.12.832 - Exemptions—Use of gun safes.

82.12.834 - Exemptions—Sales/leasebacks by regional transit authorities.

82.12.845 - Use of motorcycles loaned to department of licensing.

82.12.850 - Exemptions—Conifer seed.

82.12.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.

82.12.860 - Exemptions—Property and services acquired from a federal credit union.

82.12.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.

82.12.875 - Automotive adaptive equipment.

82.12.880 - Exemptions—Animal pharmaceuticals.

82.12.890 - Exemptions—Livestock nutrient management equipment and facilities.

82.12.900 - Exemptions—Anaerobic digesters.

82.12.910 - Exemptions—Propane or natural gas to heat chicken structures.

82.12.920 - Exemptions—Chicken bedding materials.

82.12.925 - Exemptions—Dietary supplements.

82.12.930 - Exemptions—Watershed protection or flood prevention.

82.12.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.

82.12.940 - Exemptions—Over-the-counter drugs for human use.

82.12.945 - Exemptions—Kidney dialysis devices.

82.12.950 - Exemptions—Steam, electricity, electrical energy.

82.12.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.

82.12.962 - Exemptions—Use of machinery and equipment in generating electricity.

82.12.964 - Use of machinery and equipment used in generating electricity—Effect of exemption expiration.

82.12.965 - Exemptions—Semiconductor materials manufacturing.

82.12.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.

82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.

82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.

82.12.980 - Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.

82.12.983 - Exemptions—Wax and ceramic materials.

82.12.985 - Exemptions—Insulin.

82.12.986 - Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.

82.12.9861 - Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.

82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.

82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.

82.12.998 - Exemptions—Weatherization of a residence.

82.12.999 - Exemptions—Joint municipal utility services authorities.

82.12.9994 - Exemptions—Bottled water—Prescription use.

82.12.99941 - Exemptions—Bottled water—Primary water source unsafe.

82.12.9995 - Exemptions—Restaurant employee meals.

82.12.9996 - Exemptions—Vessel deconstruction.

82.12.9997 - Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.

82.12.9998 - Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.

82.12.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles.

82.12.99991 - Tax preferences—Expiration dates.