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82.12.010 - Definitions. - RCW 82.12.010 Definitions. For the purposes of this chapter: (1)...
82.12.020 - Use tax imposed. - RCW 82.12.020 Use tax imposed. (1) There is levied and...
82.12.0201 - Dedication of taxes—Comprehensive performance audits. - RCW 82.12.0201 Dedication of taxes—Comprehensive performance audits. Beginning on December...
82.12.0203 - Refinery fuel gas—Value—Tax rate—Local use tax exemption. - RCW 82.12.0203 Refinery fuel gas—Value—Tax rate—Local use tax exemption. (1)...
82.12.0205 - Exemptions—Waste vegetable oil. - RCW 82.12.0205 Exemptions—Waste vegetable oil. The provisions of this chapter...
82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction. - RCW 82.12.0207 Exemptions—Adapted housing—Disabled veterans—Construction. (1) An eligible purchaser who...
82.12.0208 - Exemptions—Digital codes. - RCW 82.12.0208 Exemptions—Digital codes. (1) The provisions of this chapter...
82.12.02088 - Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment. - RCW 82.12.02088 Exemptions—Digital products—Business buyers—Concurrently available for use within and...
82.12.022 - Natural or manufactured gas—Use tax imposed—Exemption. - RCW 82.12.022 Natural or manufactured gas—Use tax imposed—Exemption. (Contingent expiration...
82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020. - RCW 82.12.023 Natural or manufactured gas, exempt from use tax...
82.12.024 - Deferral of use tax on certain users of natural or manufactured gas. - RCW 82.12.024 Deferral of use tax on certain users of...
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... - RCW 82.12.0251 Exemptions—Use of tangible personal property by nonresident while...
82.12.02525 - Exemptions—Sale of copied public records by state and local agencies. - RCW 82.12.02525 Exemptions—Sale of copied public records by state and...
82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW. - RCW 82.12.0253 Exemptions—Use of tangible personal property taxable under chapter...
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... - RCW 82.12.0254 Exemptions—Use of airplanes, locomotives, railroad cars, or watercraft...
82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products. - RCW 82.12.0255 Exemptions—Nontaxable tangible personal property, warranties, and digital products....
82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions. - RCW 82.12.0256 Exemptions—Use of motor vehicle and special fuel—Conditions. The...
82.12.02565 - Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation. - RCW 82.12.02565 Exemptions—Machinery and equipment used for manufacturing, research and...
82.12.025651 - Exemptions—Use of machinery and equipment by public research institutions. - RCW 82.12.025651 Exemptions—Use of machinery and equipment by public research...
82.12.02566 - Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption. - RCW 82.12.02566 Exemptions—Use of tangible personal property incorporated in prototype...
82.12.025661 - Exemptions—Aircraft maintenance repair—Building construction. - RCW 82.12.025661 Exemptions—Aircraft maintenance repair—Building construction. (Expires January 1, 2027.)...
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. - RCW 82.12.02568 Exemptions—Use of carbon and similar substances that become...
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. - RCW 82.12.02569 Exemptions—Use of tangible personal property related to a...
82.12.0257 - Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision. - RCW 82.12.0257 Exemptions—Use of personal property of the operating property...
82.12.0258 - Exemptions—Use of personal property previously used in farming and purchased from farmer at auction. - RCW 82.12.0258 Exemptions—Use of personal property previously used in farming...
82.12.0259 - Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief. - RCW 82.12.0259 Exemptions—Use of personal property, digital automated services, or...
82.12.02595 - Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity. - RCW 82.12.02595 Exemptions—Personal property and certain services donated to nonprofit...
82.12.0261 - Exemptions—Use of livestock. - RCW 82.12.0261 Exemptions—Use of livestock. The provisions of this chapter...
82.12.0262 - Exemptions—Use of poultry for producing poultry and poultry products for sale. - RCW 82.12.0262 Exemptions—Use of poultry for producing poultry and poultry...
82.12.0263 - Exemptions—Use of fuel by extractor or manufacturer thereof. - RCW 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. - RCW 82.12.0264 Exemptions—Use of dual-controlled motor vehicles by school for...
82.12.0265 - Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities. - RCW 82.12.0265 Exemptions—Use by bailee of tangible personal property consumed...
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. - RCW 82.12.0266 Exemptions—Use by residents of motor vehicles and trailers...
82.12.0267 - Exemptions—Use of semen in artificial insemination of livestock. - RCW 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. - RCW 82.12.0268 Exemptions—Use of form lumber by persons engaged in...
82.12.02685 - Exemptions—Use of tangible personal property related to farmworker housing. - RCW 82.12.02685 Exemptions—Use of tangible personal property related to farmworker...
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. - RCW 82.12.0269 Exemptions—Use of sand, gravel, or rock to extent...
82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale. - RCW 82.12.0271 Exemptions—Use of wearing apparel only as a sample...
82.12.0272 - Exemptions—Use of personal property in single trade shows. - RCW 82.12.0272 Exemptions—Use of personal property in single trade shows....
82.12.0273 - Exemptions—Use of pollen. - RCW 82.12.0273 Exemptions—Use of pollen. The provisions of this chapter...
82.12.0274 - Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation. - RCW 82.12.0274 Exemptions—Use of tangible personal property by political subdivision...
82.12.02745 - Exemptions—Use by free hospitals of certain items. - RCW 82.12.02745 Exemptions—Use by free hospitals of certain items. (1)...
82.12.02747 - Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks. - RCW 82.12.02747 Exemptions—Use of medical products by qualifying blood, tissue,...
82.12.02748 - Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing. - RCW 82.12.02748 Exemptions—Use of human blood, tissue, organs, bodies, or...
82.12.02749 - Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization. - RCW 82.12.02749 Exemptions—Use of medical supplies, chemicals, or materials by...
82.12.0275 - Exemptions—Use of certain drugs or family planning devices. - RCW 82.12.0275 Exemptions—Use of certain drugs or family planning devices....
82.12.0276 - Exemptions—Use of returnable containers for beverages and foods. - RCW 82.12.0276 Exemptions—Use of returnable containers for beverages and foods....
82.12.0277 - Exemptions—Certain medical items. - RCW 82.12.0277 Exemptions—Certain medical items. (1) The provisions of this...
82.12.0279 - Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof. - RCW 82.12.0279 Exemptions—Use of ferry vessels by the state or...
82.12.0282 - Exemptions—Use of vans as ride-sharing vehicles. - RCW 82.12.0282 Exemptions—Use of vans as ride-sharing vehicles. (1) The...
82.12.0283 - Exemptions—Use of certain irrigation equipment. - RCW 82.12.0283 Exemptions—Use of certain irrigation equipment. The provisions of...
82.12.0284 - Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges. - RCW 82.12.0284 Exemptions—Use of computers or computer components, accessories, software,...
82.12.02915 - Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis. - RCW 82.12.02915 Exemptions—Use of items by health or social welfare...
82.12.0293 - Exemptions—Use of food and food ingredients. - RCW 82.12.0293 Exemptions—Use of food and food ingredients. (1) The...
82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale. - RCW 82.12.0294 Exemptions—Use of feed for cultivating or raising fish...
82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market. - RCW 82.12.0296 Exemptions—Use of feed consumed by livestock at a...
82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program. - RCW 82.12.0297 Exemptions—Use of food purchased under the supplemental nutrition...
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. - RCW 82.12.0298 Exemptions—Use of diesel fuel in operating watercraft in...
82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects. - RCW 82.12.031 Exemptions—Use by artistic or cultural organizations of certain...
82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products. - RCW 82.12.0311 Exemptions—Use of materials and supplies in packing horticultural...
82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions. - RCW 82.12.0315 Exemptions—Rental or sales related to motion picture or...
82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers. - RCW 82.12.0316 Exemptions—Sales of cigarettes by Indian retailers. The provisions...
82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers. - RCW 82.12.0318 Exemptions—Use of vapor products sold by Indian retailers....
82.12.032 - Exemption—Use of used park model trailers. - RCW 82.12.032 Exemption—Use of used park model trailers. The provisions...
82.12.033 - Exemption—Use of certain used mobile homes. - RCW 82.12.033 Exemption—Use of certain used mobile homes. The tax...
82.12.034 - Exemption—Use of used floating homes. - RCW 82.12.034 Exemption—Use of used floating homes. The provisions of...
82.12.0345 - Exemptions—Use of newspapers. - RCW 82.12.0345 Exemptions—Use of newspapers. The tax imposed by RCW...
82.12.0347 - Exemptions—Use of academic transcripts. - RCW 82.12.0347 Exemptions—Use of academic transcripts. The provisions of this...
82.12.035 - Credit for retail sales or use taxes paid to other jurisdictions with respect to property used. - RCW 82.12.035 Credit for retail sales or use taxes paid...
82.12.036 - Exemptions and credits—Pollution control facilities. - RCW 82.12.036 Exemptions and credits—Pollution control facilities. See chapter 82.34...
82.12.037 - Credits and refunds—Bad debts. - RCW 82.12.037 Credits and refunds—Bad debts. (1) A seller is...
82.12.038 - Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined. - RCW 82.12.038 Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire...
82.12.040 - Retailers to collect tax—Penalty. - RCW 82.12.040 Retailers to collect tax—Penalty. (1) Every person who...
82.12.045 - Collection of tax on vehicles by county auditor or director of licensing—Remittance. - RCW 82.12.045 Collection of tax on vehicles by county auditor...
82.12.060 - Installment sales or leases. - RCW 82.12.060 Installment sales or leases. In the case of...
82.12.070 - Cash receipts taxpayers—Bad debts. - RCW 82.12.070 Cash receipts taxpayers—Bad debts. The department of revenue,...
82.12.080 - Administration. - RCW 82.12.080 Administration. The provisions of chapter 82.32 RCW, insofar...
82.12.145 - Delivery charges. - RCW 82.12.145 Delivery charges. When computing the tax levied by...
82.12.195 - Bundled transactions—Tax imposed. - RCW 82.12.195 Bundled transactions—Tax imposed. (1) Except as provided in...
82.12.207 - Investment data for investment firms. - RCW 82.12.207 Investment data for investment firms. (Expires July 1,...
82.12.215 - Exemptions—Large private airplanes. - RCW 82.12.215 Exemptions—Large private airplanes. (Expires July 1, 2031.) (1)(a)...
82.12.225 - Exemptions—Nonprofit fund-raising activities. - RCW 82.12.225 Exemptions—Nonprofit fund-raising activities. (1) The provisions of this...
82.12.700 - Exemptions—Vessels sold to nonresidents. - RCW 82.12.700 Exemptions—Vessels sold to nonresidents. (1) The provisions of...
82.12.798 - Exemptions—Use of feminine hygiene products. - RCW 82.12.798 Exemptions—Use of feminine hygiene products. (1) The tax...
82.12.799 - Exemptions—Vessels exempt from registration. - RCW 82.12.799 Exemptions—Vessels exempt from registration. (Expires January 1, 2029.)...
82.12.800 - Exemptions—Uses of vessel, vessel's trailer by manufacturer. - RCW 82.12.800 Exemptions—Uses of vessel, vessel's trailer by manufacturer. (1)...
82.12.801 - Exemptions—Uses of vessel, vessel's trailer by dealer. - RCW 82.12.801 Exemptions—Uses of vessel, vessel's trailer by dealer. (1)...
82.12.802 - Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules. - RCW 82.12.802 Vessels held in inventory by dealer or manufacturer—Tax...
82.12.803 - Exemptions—Nebulizers. - RCW 82.12.803 Exemptions—Nebulizers. (1) The provisions of this chapter shall...
82.12.804 - Exemptions—Ostomic items. - RCW 82.12.804 Exemptions—Ostomic items. The provisions of this chapter shall...
82.12.805 - Exemptions—Personal property used at an aluminum smelter. - RCW 82.12.805 Exemptions—Personal property used at an aluminum smelter. (1)...
82.12.806 - Exemptions—Use of computer equipment parts and services by printer or publisher. - RCW 82.12.806 Exemptions—Use of computer equipment parts and services by...
82.12.807 - Exemptions—Direct mail delivery charges. - RCW 82.12.807 Exemptions—Direct mail delivery charges. (1) The tax levied...
82.12.808 - Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers. - RCW 82.12.808 Exemptions—Use of medical supplies, chemicals, or materials by...
82.12.809 - Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers. - RCW 82.12.809 Exemptions—Vehicles using clean alternative fuels and electric vehicles,...
82.12.810 - Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation. - RCW 82.12.810 Exemptions—Air pollution control facilities at a thermal electric...
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. - RCW 82.12.811 Exemptions—Coal used at coal-fired thermal electric generation facility—Application—Demonstration...
82.12.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure. - RCW 82.12.816 Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure....
82.12.817 - Exemptions—Fuel cell electric vehicles. - RCW 82.12.817 Exemptions—Fuel cell electric vehicles. (Expires June 30, 2029.)...
82.12.820 - Exemptions—Warehouse and grain elevators and distribution centers. - RCW 82.12.820 Exemptions—Warehouse and grain elevators and distribution centers. (1)...
82.12.832 - Exemptions—Use of gun safes. - RCW 82.12.832 Exemptions—Use of gun safes. The provisions of this...
82.12.834 - Exemptions—Sales/leasebacks by regional transit authorities. - RCW 82.12.834 Exemptions—Sales/leasebacks by regional transit authorities. This chapter does...
82.12.845 - Use of motorcycles loaned to department of licensing. - RCW 82.12.845 Use of motorcycles loaned to department of licensing....
82.12.850 - Exemptions—Conifer seed. - RCW 82.12.850 Exemptions—Conifer seed. The provisions of this chapter do...
82.12.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment. - RCW 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. - RCW 82.12.860 Exemptions—Property and services acquired from a federal credit...
82.12.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users. - RCW 82.12.865 Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel...
82.12.875 - Automotive adaptive equipment. - RCW 82.12.875 Automotive adaptive equipment. (Expires July 1, 2028.) (1)...
82.12.880 - Exemptions—Animal pharmaceuticals. - RCW 82.12.880 Exemptions—Animal pharmaceuticals. (1) The provisions of this chapter...
82.12.890 - Exemptions—Livestock nutrient management equipment and facilities. - RCW 82.12.890 Exemptions—Livestock nutrient management equipment and facilities. (1) The...
82.12.900 - Exemptions—Anaerobic digesters. - RCW 82.12.900 Exemptions—Anaerobic digesters. The provisions of this chapter do...
82.12.910 - Exemptions—Propane or natural gas to heat chicken structures. - RCW 82.12.910 Exemptions—Propane or natural gas to heat chicken structures....
82.12.920 - Exemptions—Chicken bedding materials. - RCW 82.12.920 Exemptions—Chicken bedding materials. (1) The provisions of this...
82.12.925 - Exemptions—Dietary supplements. - RCW 82.12.925 Exemptions—Dietary supplements. The provisions of this chapter shall...
82.12.930 - Exemptions—Watershed protection or flood prevention. - RCW 82.12.930 Exemptions—Watershed protection or flood prevention. The provisions of...
82.12.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use. - RCW 82.12.935 Exemptions—Disposable devices used to deliver prescription drugs for...
82.12.940 - Exemptions—Over-the-counter drugs for human use. - RCW 82.12.940 Exemptions—Over-the-counter drugs for human use. The provisions of...
82.12.945 - Exemptions—Kidney dialysis devices. - RCW 82.12.945 Exemptions—Kidney dialysis devices. The provisions of this chapter...
82.12.950 - Exemptions—Steam, electricity, electrical energy. - RCW 82.12.950 Exemptions—Steam, electricity, electrical energy. The provisions of this...
82.12.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. - RCW 82.12.956 Exemptions—Hog fuel used to generate electricity, steam, heat,...
82.12.962 - Exemptions—Use of machinery and equipment in generating electricity. - RCW 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. - RCW 82.12.964 Use of machinery and equipment used in generating...
82.12.965 - Exemptions—Semiconductor materials manufacturing. - RCW 82.12.965 Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration...
82.12.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials. - RCW 82.12.9651 Exemptions—Gases and chemicals used in production of semiconductor...
82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials. - RCW 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. - RCW 82.12.975 Computer parts and software related to the manufacture...
82.12.980 - Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. - RCW 82.12.980 Exemptions—Labor, services, and personal property related to the...
82.12.983 - Exemptions—Wax and ceramic materials. - RCW 82.12.983 Exemptions—Wax and ceramic materials. The provisions of this...
82.12.985 - Exemptions—Insulin. - RCW 82.12.985 Exemptions—Insulin. The provisions of this chapter shall not...
82.12.986 - Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. - RCW 82.12.986 Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires...
82.12.9861 - Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000. - RCW 82.12.9861 Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in...
82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities. - RCW 82.12.995 Exemptions—Certain limited purpose public corporations, commissions, and authorities....
82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. - RCW 82.12.996 Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July...
82.12.998 - Exemptions—Weatherization of a residence. - RCW 82.12.998 Exemptions—Weatherization of a residence. (1) The provisions of...
82.12.999 - Exemptions—Joint municipal utility services authorities. - RCW 82.12.999 Exemptions—Joint municipal utility services authorities. The tax levied...
82.12.9994 - Exemptions—Bottled water—Prescription use. - RCW 82.12.9994 Exemptions—Bottled water—Prescription use. (1) The provisions of this...
82.12.99941 - Exemptions—Bottled water—Primary water source unsafe. - RCW 82.12.99941 Exemptions—Bottled water—Primary water source unsafe. The provisions of...
82.12.9995 - Exemptions—Restaurant employee meals. - RCW 82.12.9995 Exemptions—Restaurant employee meals. (1) The provisions of this...
82.12.9996 - Exemptions—Vessel deconstruction. - RCW 82.12.9996 Exemptions—Vessel deconstruction. (1) This chapter does not apply...
82.12.9997 - Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe. - RCW 82.12.9997 Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products...
82.12.9998 - Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC. - RCW 82.12.9998 Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing...
82.12.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles. - RCW 82.12.9999 Exemptions—Vehicles using clean alternative fuels and electric vehicles....
82.12.99991 - Tax preferences—Expiration dates. - RCW 82.12.99991 Tax preferences—Expiration dates. See RCW 82.32.805 for the...