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82.08.010 - Definitions. - RCW 82.08.010 Definitions. For the purposes of this chapter: (1)(a)(i)...
82.08.011 - Retail car rental—Definition. - RCW 82.08.011 Retail car rental—Definition. For purposes of this chapter,...
82.08.015 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521. - RCW 82.08.015 Construction—Chapter applicable to state registered domestic partnerships—2009 c...
82.08.020 - Tax imposed—Retail sales—Retail car rental. - RCW 82.08.020 Tax imposed—Retail sales—Retail car rental. (1) There is...
82.08.0201 - Rental cars—Estimate of tax revenue. - RCW 82.08.0201 Rental cars—Estimate of tax revenue. Before January 1,...
82.08.0202 - Retail sales of linen and uniform supply services. - RCW 82.08.0202 Retail sales of linen and uniform supply services....
82.08.0203 - Exemptions—Trail grooming services. - RCW 82.08.0203 Exemptions—Trail grooming services. The tax levied by RCW...
82.08.0205 - Exemptions—Waste vegetable oil. - RCW 82.08.0205 Exemptions—Waste vegetable oil. (1) The tax levied by...
82.08.0206 - Credits—Working families—Eligible low-income persons—Penalties. - RCW 82.08.0206 Credits—Working families—Eligible low-income persons—Penalties. (1) A working families'...
82.08.02061 - Exemptions—Working families—Report to legislature. - RCW 82.08.02061 Exemptions—Working families—Report to legislature. The department must assess...
82.08.0207 - Exemptions—Adapted housing—Disabled veterans—Construction. - RCW 82.08.0207 Exemptions—Adapted housing—Disabled veterans—Construction. (1) An eligible purchaser who...
82.08.0208 - Exemptions—Digital codes. - RCW 82.08.0208 Exemptions—Digital codes. (1) The tax imposed by RCW...
82.08.0209 - Exemptions—Qualifying grant. - RCW 82.08.0209 Exemptions—Qualifying grant. (1) The tax levied by RCW...
82.08.0251 - Exemptions—Casual and isolated sales. - RCW 82.08.0251 Exemptions—Casual and isolated sales. The tax levied by...
82.08.0252 - Exemptions—Sales by persons taxable under chapter 82.16 RCW. - RCW 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. - RCW 82.08.02525 Exemptions—Sale of copied public records by state and...
82.08.0253 - Exemptions—Sale and distribution of newspapers. - RCW 82.08.0253 Exemptions—Sale and distribution of newspapers. (1) The tax...
82.08.02535 - Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising. - RCW 82.08.02535 Exemptions—Sales and distribution of magazines or periodicals by...
82.08.02537 - Exemptions—Sales of academic transcripts. - RCW 82.08.02537 Exemptions—Sales of academic transcripts. The tax levied by...
82.08.0254 - Exemptions—Nontaxable sales. - RCW 82.08.0254 Exemptions—Nontaxable sales. The tax levied by RCW 82.08.020...
82.08.0255 - Exemptions—Sales of motor vehicle and special fuel—Conditions—Credit or refund of special fuel used outside this state in interstate commerce. - RCW 82.08.0255 Exemptions—Sales of motor vehicle and special fuel—Conditions—Credit or...
82.08.0256 - Exemptions—Sale of the operating property of a public utility to the state or a political subdivision. - RCW 82.08.0256 Exemptions—Sale of the operating property of a public...
82.08.02565 - Exemptions—Sales of machinery and equipment for manufacturing, research and development, or a testing operation—Labor and services for installation—Exemption certificate—Rules. - RCW 82.08.02565 Exemptions—Sales of machinery and equipment for manufacturing, research...
82.08.025651 - Exemptions—Sales of machinery and equipment to public research institutions. - RCW 82.08.025651 Exemptions—Sales of machinery and equipment to public research...
82.08.02566 - Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption. - RCW 82.08.02566 Exemptions—Sales of tangible personal property incorporated in prototype...
82.08.025661 - Exemptions—Aircraft maintenance repair—Building construction. - RCW 82.08.025661 Exemptions—Aircraft maintenance repair—Building construction. (Expires January 1, 2027.)...
82.08.02568 - Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale. - RCW 82.08.02568 Exemptions—Sales of carbon and similar substances that become...
82.08.02569 - Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory. - RCW 82.08.02569 Exemptions—Sales of tangible personal property related to a...
82.08.0257 - Exemptions—Auction sales of personal property used in farming. - RCW 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. - RCW 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. - RCW 82.08.0258 Exemptions—Sales to federal corporations providing aid and relief....
82.08.0259 - Exemptions—Sales of livestock. - RCW 82.08.0259 Exemptions—Sales of livestock. The tax levied by RCW...
82.08.026 - Exemptions—Sales of natural or manufactured gas. - RCW 82.08.026 Exemptions—Sales of natural or manufactured gas. The tax...
82.08.0261 - Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce. - RCW 82.08.0261 Exemptions—Sales of personal property for use connected with...
82.08.0262 - Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of mot... - RCW 82.08.0262 Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft...
82.08.0263 - Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce. - RCW 82.08.0263 Exemptions—Sales of motor vehicles and trailers for use...
82.08.0264 - Exemptions—Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state. - RCW 82.08.0264 Exemptions—Sales of motor vehicles, trailers, or campers to...
82.08.0266 - Exemptions—Sales of watercraft to nonresidents for use outside the state. - RCW 82.08.0266 Exemptions—Sales of watercraft to nonresidents for use outside...
82.08.02665 - Exemptions—Sales of watercraft, vessels to residents of foreign countries. - RCW 82.08.02665 Exemptions—Sales of watercraft, vessels to residents of foreign...
82.08.0267 - Exemptions—Sales of poultry for producing poultry and poultry products for sale. - RCW 82.08.0267 Exemptions—Sales of poultry for producing poultry and poultry...
82.08.0268 - Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state. - RCW 82.08.0268 Exemptions—Sales of machinery and implements, and related parts...
82.08.0269 - Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state. - RCW 82.08.0269 Exemptions—Sales for use in states, territories, and possessions...
82.08.0271 - Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts. - RCW 82.08.0271 Exemptions—Sales to municipal corporations, the state, and political...
82.08.0272 - Exemptions—Sales of semen for artificial insemination of livestock. - RCW 82.08.0272 Exemptions—Sales of semen for artificial insemination of livestock....
82.08.0273 - Exemptions—Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state—Proof of nonresident status—Penalties. - RCW 82.08.0273 Exemptions—Sales to nonresidents of tangible personal property, digital...
82.08.0274 - Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers. - RCW 82.08.0274 Exemptions—Sales of form lumber to person engaged in...
82.08.02745 - Exemptions—Charges for labor and services or sales of tangible personal property related to farmworker housing—Exemption certificate—Rules. - RCW 82.08.02745 Exemptions—Charges for labor and services or sales of...
82.08.0275 - Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes. - RCW 82.08.0275 Exemptions—Sales of and labor and service charges for...
82.08.0277 - Exemptions—Sales of pollen. - RCW 82.08.0277 Exemptions—Sales of pollen. The tax levied by RCW...
82.08.0278 - Exemptions—Sales between political subdivisions resulting from annexation or incorporation. - RCW 82.08.0278 Exemptions—Sales between political subdivisions resulting from annexation or...
82.08.0279 - Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries. - RCW 82.08.0279 Exemptions—Renting or leasing of motor vehicles and trailers...
82.08.02795 - Exemptions—Sales to free hospitals. - RCW 82.08.02795 Exemptions—Sales to free hospitals. (1) The tax levied...
82.08.02805 - Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks. - RCW 82.08.02805 Exemptions—Sales to qualifying blood, tissue, or blood and...
82.08.02806 - Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing. - RCW 82.08.02806 Exemptions—Sales of human blood, tissue, organs, bodies, or...
82.08.02807 - Exemptions—Sales to organ procurement organization. - RCW 82.08.02807 Exemptions—Sales to organ procurement organization. (1) The tax...
82.08.0281 - Exemptions—Sales of prescription drugs. - RCW 82.08.0281 Exemptions—Sales of prescription drugs. (1) The tax levied...
82.08.0282 - Exemptions—Sales of returnable containers for beverages and foods. - RCW 82.08.0282 Exemptions—Sales of returnable containers for beverages and foods....
82.08.0283 - Exemptions—Certain medical items. - RCW 82.08.0283 Exemptions—Certain medical items. (1) The tax levied by...
82.08.0285 - Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges. - RCW 82.08.0285 Exemptions—Sales of ferry vessels to the state or...
82.08.0287 - Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles. - RCW 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. - RCW 82.08.02875 Exemptions—Vehicle parking charges subject to tax at stadium...
82.08.0288 - Exemptions—Lease of certain irrigation equipment. - RCW 82.08.0288 Exemptions—Lease of certain irrigation equipment. The tax levied...
82.08.0289 - Exemptions—Telephone, telecommunications, and ancillary services. - RCW 82.08.0289 Exemptions—Telephone, telecommunications, and ancillary services. Subject to the...
82.08.0291 - Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes. - RCW 82.08.0291 Exemptions—Sales of amusement and recreation services or personal...
82.08.02915 - Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis. - RCW 82.08.02915 Exemptions—Sales used by health or social welfare organizations...
82.08.02917 - Youth in crisis—Definition—Limited purpose. - RCW 82.08.02917 Youth in crisis—Definition—Limited purpose. For the purposes of...
82.08.0293 - Exemptions—Sales of food and food ingredients. - RCW 82.08.0293 Exemptions—Sales of food and food ingredients. (1) The...
82.08.0294 - Exemptions—Sales of feed for cultivating or raising fish for sale. - RCW 82.08.0294 Exemptions—Sales of feed for cultivating or raising fish...
82.08.0296 - Exemptions—Sales of feed consumed by livestock at a public livestock market. - RCW 82.08.0296 Exemptions—Sales of feed consumed by livestock at a...
82.08.0297 - Exemptions—Sales of food purchased under the supplemental nutrition assistance program. - RCW 82.08.0297 Exemptions—Sales of food purchased under the supplemental nutrition...
82.08.0298 - Exemptions—Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state. - RCW 82.08.0298 Exemptions—Sales of diesel fuel for use in operating...
82.08.0299 - Exemptions—Emergency lodging for homeless persons—Conditions. - RCW 82.08.0299 Exemptions—Emergency lodging for homeless persons—Conditions. (1) The tax...
82.08.031 - Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation. - RCW 82.08.031 Exemptions—Sales to artistic or cultural organizations of certain...
82.08.0311 - Exemptions—Sales of materials and supplies used in packing horticultural products. - RCW 82.08.0311 Exemptions—Sales of materials and supplies used in packing...
82.08.0315 - Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate. - RCW 82.08.0315 Exemptions—Rentals or sales related to motion picture or...
82.08.0316 - Exemptions—Sales of cigarettes by Indian retailers. - RCW 82.08.0316 Exemptions—Sales of cigarettes by Indian retailers. The tax...
82.08.0317 - Exemptions—Sales of motor vehicles to tribes or tribal members. - RCW 82.08.0317 Exemptions—Sales of motor vehicles to tribes or tribal...
82.08.0318 - Exemptions—Sales of vapor products by Indian retailers. - RCW 82.08.0318 Exemptions—Sales of vapor products by Indian retailers. (1)...
82.08.032 - Exemption—Sales, rental, or lease of used park model trailers. - RCW 82.08.032 Exemption—Sales, rental, or lease of used park model...
82.08.033 - Exemptions—Sales of used mobile homes or rental or lease of mobile homes. - RCW 82.08.033 Exemptions—Sales of used mobile homes or rental or...
82.08.034 - Exemptions—Sales of used floating homes or rental or lease of used floating homes. - RCW 82.08.034 Exemptions—Sales of used floating homes or rental or...
82.08.035 - Exemption for pollution control facilities. - RCW 82.08.035 Exemption for pollution control facilities. See chapter 82.34...
82.08.036 - Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined. - RCW 82.08.036 Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire...
82.08.037 - Credits and refunds for bad debts. - RCW 82.08.037 Credits and refunds for bad debts. (1) A...
82.08.040 - Consignee, factor, bailee, auctioneer deemed seller. - RCW 82.08.040 Consignee, factor, bailee, auctioneer deemed seller. (1) Every...
82.08.050 - Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties. - RCW 82.08.050 Buyer to pay, seller to collect tax—Statement of...
82.08.052 - Remote seller—Nexus. - RCW 82.08.052 Remote seller—Nexus. (1)(a) From October 1, 2018, through...
82.08.0531 - Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability. - RCW 82.08.0531 Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability. (1) For purposes...
82.08.054 - Computation of tax due. - RCW 82.08.054 Computation of tax due. Sellers shall compute the...
82.08.055 - Advertisement of price. - RCW 82.08.055 Advertisement of price. A seller may advertise the...
82.08.060 - Collection of tax—Methods and schedules. - RCW 82.08.060 Collection of tax—Methods and schedules. The department of...
82.08.064 - Tax rate changes. - RCW 82.08.064 Tax rate changes. (1) A sales and use...
82.08.066 - Deemed location for mobile telecommunications services. - RCW 82.08.066 Deemed location for mobile telecommunications services. For the...
82.08.080 - Vending machine and other sales. - RCW 82.08.080 Vending machine and other sales. (1) The department...
82.08.090 - Installment sales and leases. - RCW 82.08.090 Installment sales and leases. In the case of...
82.08.100 - Cash receipts taxpayers—Bad debts. - RCW 82.08.100 Cash receipts taxpayers—Bad debts. The department of revenue,...
82.08.110 - Sales from vehicles. - RCW 82.08.110 Sales from vehicles. In the case of a...
82.08.120 - Refunding or rebating of tax by seller prohibited—Penalty. - RCW 82.08.120 Refunding or rebating of tax by seller prohibited—Penalty....
82.08.130 - Reseller's permit—Purchase and resale—Rules. - RCW 82.08.130 Reseller's permit—Purchase and resale—Rules. (1) If a buyer...
82.08.140 - Administration. - RCW 82.08.140 Administration. The provisions of RCW 82.04.470 and all...
82.08.145 - Delivery charges. - RCW 82.08.145 Delivery charges. When computing the tax levied by...
82.08.150 - Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection. - RCW 82.08.150 Tax on certain sales of intoxicating liquors—Additional taxes...
82.08.155 - Spirits tax—Delinquent in reporting or remitting—Penalties. - RCW 82.08.155 Spirits tax—Delinquent in reporting or remitting—Penalties. (1)(a) If...
82.08.160 - Remittance of tax—Liquor excise tax fund created. - RCW 82.08.160 Remittance of tax—Liquor excise tax fund created. (1)...
82.08.170 - Apportionment and distribution from liquor excise tax fund. - RCW 82.08.170 Apportionment and distribution from liquor excise tax fund....
82.08.180 - Apportionment and distribution from liquor excise tax fund—Withholding for noncompliance. - RCW 82.08.180 Apportionment and distribution from liquor excise tax fund—Withholding...
82.08.190 - Bundled transactions—Definitions. - RCW 82.08.190 Bundled transactions—Definitions. The definitions in this section apply...
82.08.195 - Bundled transactions—Tax imposed. - RCW 82.08.195 Bundled transactions—Tax imposed. (1) Except as provided in...
82.08.207 - Investment data for investment firms. - RCW 82.08.207 Investment data for investment firms. (Expires July 1,...
82.08.215 - Exemptions—Large private airplanes. - RCW 82.08.215 Exemptions—Large private airplanes. (Expires July 1, 2031.) (1)(a)...
82.08.225 - Taxes on lodging, car rentals, and restaurants—Deposit into statewide tourism marketing account. - RCW 82.08.225 Taxes on lodging, car rentals, and restaurants—Deposit into...
82.08.700 - Exemptions—Vessels sold to nonresidents. - RCW 82.08.700 Exemptions—Vessels sold to nonresidents. (1) The tax levied...
82.08.701 - Exemptions—Grantee's receipt of salmon recovery grants. - RCW 82.08.701 Exemptions—Grantee's receipt of salmon recovery grants. (1) The...
82.08.798 - Exemptions—Sales of feminine hygiene products. - RCW 82.08.798 Exemptions—Sales of feminine hygiene products. (1) The tax...
82.08.803 - Exemptions—Nebulizers. - RCW 82.08.803 Exemptions—Nebulizers. (1) An exemption from the tax imposed...
82.08.804 - Exemptions—Ostomic items. - RCW 82.08.804 Exemptions—Ostomic items. The tax levied by RCW 82.08.020...
82.08.805 - Exemptions—Personal property used at an aluminum smelter. - RCW 82.08.805 Exemptions—Personal property used at an aluminum smelter. (1)...
82.08.806 - Exemptions—Sale of computer equipment parts and services to printer or publisher. - RCW 82.08.806 Exemptions—Sale of computer equipment parts and services to...
82.08.807 - Exemptions—Direct mail delivery charges. - RCW 82.08.807 Exemptions—Direct mail delivery charges. The tax levied by...
82.08.808 - Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers. - RCW 82.08.808 Exemptions—Sales of medical supplies, chemicals, or materials to...
82.08.809 - Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers. - RCW 82.08.809 Exemptions—Vehicles using clean alternative fuels and electric vehicles,...
82.08.810 - Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Exemption certificate—Payments on cessation of operation. - RCW 82.08.810 Exemptions—Air pollution control facilities at a thermal electric...
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. - RCW 82.08.811 Exemptions—Coal used at coal-fired thermal electric generation facility—Application—Demonstration...
82.08.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure. - RCW 82.08.816 Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure....
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. - RCW 82.08.820 Exemptions—Remittance—Warehouse and grain elevators and distribution centers—Material-handling and...
82.08.830 - Exemptions—Sales at camp or conference center by nonprofit organization. - RCW 82.08.830 Exemptions—Sales at camp or conference center by nonprofit...
82.08.832 - Exemptions—Sales of gun safes. - RCW 82.08.832 Exemptions—Sales of gun safes. (1) The tax levied...
82.08.833 - Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements. - RCW 82.08.833 Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements....
82.08.834 - Exemptions—Sales/leasebacks by regional transit authorities. - RCW 82.08.834 Exemptions—Sales/leasebacks by regional transit authorities. The tax levied...
82.08.850 - Exemptions—Conifer seed. - RCW 82.08.850 Exemptions—Conifer seed. (1) The tax levied by RCW...
82.08.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment. - RCW 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. - RCW 82.08.865 Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel...
82.08.870 - Exemptions—Motorcycles for training programs. - RCW 82.08.870 Exemptions—Motorcycles for training programs. The tax levied by...
82.08.875 - Exemptions—Automotive adaptive equipment. - RCW 82.08.875 Exemptions—Automotive adaptive equipment. (Expires July 1, 2028.) (1)...
82.08.880 - Exemptions—Animal pharmaceuticals. - RCW 82.08.880 Exemptions—Animal pharmaceuticals. (1) The tax levied by RCW...
82.08.890 - Exemptions—Qualifying livestock nutrient management equipment and facilities. - RCW 82.08.890 Exemptions—Qualifying livestock nutrient management equipment and facilities. (1)...
82.08.900 - Exemptions—Anaerobic digesters. - RCW 82.08.900 Exemptions—Anaerobic digesters. (1) The tax levied by RCW...
82.08.910 - Exemptions—Propane or natural gas to heat chicken structures. - RCW 82.08.910 Exemptions—Propane or natural gas to heat chicken structures....
82.08.920 - Exemptions—Chicken bedding materials. - RCW 82.08.920 Exemptions—Chicken bedding materials. (1) The tax levied by...
82.08.925 - Exemptions—Dietary supplements. - RCW 82.08.925 Exemptions—Dietary supplements. The tax levied by RCW 82.08.020...
82.08.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use. - RCW 82.08.935 Exemptions—Disposable devices used to deliver prescription drugs for...
82.08.940 - Exemptions—Over-the-counter drugs for human use. - RCW 82.08.940 Exemptions—Over-the-counter drugs for human use. The tax levied...
82.08.945 - Exemptions—Kidney dialysis devices. - RCW 82.08.945 Exemptions—Kidney dialysis devices. The tax levied by RCW...
82.08.950 - Exemptions—Steam, electricity, electrical energy. - RCW 82.08.950 Exemptions—Steam, electricity, electrical energy. The tax levied by...
82.08.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. - RCW 82.08.956 Exemptions—Hog fuel used to generate electricity, steam, heat,...
82.08.962 - Exemptions—Sales of machinery and equipment used in generating electricity. - RCW 82.08.962 Exemptions—Sales of machinery and equipment used in generating...
82.08.965 - Exemptions—Semiconductor materials manufacturing. - RCW 82.08.965 Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration...
82.08.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials. - RCW 82.08.9651 Exemptions—Gases and chemicals used in production of semiconductor...
82.08.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials. - RCW 82.08.970 Exemptions—Gases and chemicals used to manufacture semiconductor materials....
82.08.975 - Exemptions—Computer parts and software related to the manufacture of commercial airplanes. - RCW 82.08.975 Exemptions—Computer parts and software related to the manufacture...
82.08.980 - Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. - RCW 82.08.980 Exemptions—Labor, services, and personal property related to the...
82.08.983 - Exemptions—Wax and ceramic materials. - RCW 82.08.983 Exemptions—Wax and ceramic materials. (1) The tax levied...
82.08.985 - Exemptions—Insulin. - RCW 82.08.985 Exemptions—Insulin. The tax levied by RCW 82.08.020 shall...
82.08.986 - Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. - RCW 82.08.986 Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires...
82.08.9861 - Exemptions—Eligible server equipment—Eligible power infrastructure in counties with populations over 800,000. - RCW 82.08.9861 Exemptions—Eligible server equipment—Eligible power infrastructure in counties with...
82.08.988 - Requirements for computer data centers receiving an exemption—Labor agreements. - RCW 82.08.988 Requirements for computer data centers receiving an exemption—Labor...
82.08.990 - Exemptions—Import or export commerce. - RCW 82.08.990 Exemptions—Import or export commerce. The tax imposed by...
82.08.993 - Exemptions—Fuel cell electric vehicles—Report to the legislature. - RCW 82.08.993 Exemptions—Fuel cell electric vehicles—Report to the legislature. (Expires...
82.08.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities. - RCW 82.08.995 Exemptions—Certain limited purpose public corporations, commissions, and authorities....
82.08.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. - RCW 82.08.996 Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July...
82.08.997 - Exemptions—Temporary medical housing. - RCW 82.08.997 Exemptions—Temporary medical housing. (1) The tax levied by...
82.08.998 - Exemptions—Weatherization of a residence. - RCW 82.08.998 Exemptions—Weatherization of a residence. (1) The tax imposed...
82.08.999 - Exemptions—Joint municipal utility services authorities. - RCW 82.08.999 Exemptions—Joint municipal utility services authorities. The tax levied...
82.08.9994 - Exemptions—Bottled water—Prescription use. - RCW 82.08.9994 Exemptions—Bottled water—Prescription use. (1) Subject to the conditions...
82.08.99941 - Exemptions—Bottled water—Primary water source unsafe. - RCW 82.08.99941 Exemptions—Bottled water—Primary water source unsafe. (1)(a) Subject to...
82.08.9995 - Exemptions—Restaurant employee meals. - RCW 82.08.9995 Exemptions—Restaurant employee meals. (1) The tax levied by...
82.08.9996 - Exemptions—Vessel deconstruction. - RCW 82.08.9996 Exemptions—Vessel deconstruction. (1) The tax levied by RCW...
82.08.9997 - Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe. - RCW 82.08.9997 Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates,...
82.08.9998 - Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC. - RCW 82.08.9998 Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing...
82.08.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles. - RCW 82.08.9999 Exemptions—Vehicles using clean alternative fuels and electric vehicles....
82.08.99991 - Tax preferences—Expiration dates. - RCW 82.08.99991 Tax preferences—Expiration dates. See RCW 82.32.805 for the...