Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.08 Retail Sales Tax

  • 82.08.010 Definitions
    For the purposes of this chapter: (1)(a) "Selling price" includes "sales price." "Sales price" means the total amount of consideration, except separately stated trade-in property ...
  • 82.08.011 Retail car rental -- Definition
    For purposes of this chapter, "retail car rental" means renting a rental car, as defined in RCW 46.04.465, to a consumer.[1992 c 194 § 2.]Notes: ...
  • 82.08.020 Tax imposed -- Retail sales -- Retail car rental
    (1) There is levied and there shall be collected a tax on each retail sale in this state equal to six and five-tenths percent of ...
  • 82.08.0201 Rental cars -- Estimate of tax revenue
    Before January 1, 1994, and January 1 of each odd-numbered year thereafter: The department of licensing, with the assistance of the department of revenue, shall ...
  • 82.08.0202 Retail sales of linen and uniform supply services
    For purposes of this chapter, a retail sale of linen and uniform supply services is deemed to occur at the place of delivery to the ...
  • 82.08.0203 Exemptions -- Trail grooming services
    The tax levied by RCW 82.08.020 does not apply to sales of trail grooming services to the state of Washington or nonprofit corporations organized under ...
  • 82.08.0204 Exemptions -- Honey bees
    The tax levied by RCW 82.08.020 does not apply to the sale of honey bees to an eligible apiarist, as defined in RCW 82.04.629. This ...
  • 82.08.0205 Exemptions -- Waste vegetable oil
    (1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production ...
  • 82.08.0206 Exemptions -- Working families -- Eligible low-income persons
    (1) A working families' tax exemption, in the form of a remittance tax due under this chapter and chapter 82.12 RCW, is provided to eligible ...
  • 82.08.02061 Exemptions -- Working families -- Report to legislature
    The department must assess the implementation of the working families' tax exemption in a report to the legislature to identify administrative or resource issues that ...
  • 82.08.0251 Exemptions -- Casual and isolated sales
    The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is ...
  • 82.08.0252 Exemptions -- Sales by persons taxable under chapter 82.16 RCW
    The tax levied by RCW 82.08.020 shall not apply to sales made by persons in the course of business activities with respect to which tax ...
  • 82.08.02525 Exemptions -- Sale of copied public records by state and local agencies
    The tax levied by RCW 82.08.020 shall not apply to the sale of public records by state and local agencies, as the terms are defined ...
  • 82.08.0253 Exemptions -- Sale and distribution of newspapers
    The tax levied by RCW 82.08.020 shall not apply to the distribution and newsstand sale of newspapers.[1980 c 37 § 21. Formerly RCW 82.08.030(3).]Notes:      Intent ...
  • 82.08.02535 Exemptions -- Sales and distribution of magazines or periodicals by subscription for fund-raising
    The tax levied by RCW 82.08.020 shall not apply to the sales and distribution of magazines or periodicals by subscription for the purposes of fund-raising ...
  • 82.08.02537 Exemptions -- Sales of academic transcripts
    The tax levied by RCW 82.08.020 shall not apply to sales of academic transcripts by educational institutions.[1996 c 272 § 2.]Notes:      Effective date -- 1996 ...
  • 82.08.0254 Exemptions -- Nontaxable sales
    The tax levied by RCW 82.08.020 shall not apply to sales which the state is prohibited from taxing under the Constitution of this state or ...
  • 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
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of motor vehicle and special fuel if: (a) The fuel is purchased for ...
  • 82.08.0256 Exemptions -- Sale of the operating property of a public utility to the state or a political subdivision
    The tax levied by RCW 82.08.020 shall not apply to sales (including transfers of title through decree of appropriation) heretofore or hereafter made of the ...
  • 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
    (1) The tax levied by RCW 82.08.020 shall not apply to sales to a manufacturer or processor for hire of machinery and equipment used directly ...
  • 82.08.02566 Exemptions -- Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, ...
  • 82.08.02567 Exemptions -- Sales related to machinery and equipment used in generating electricity
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of machinery and equipment used directly in generating electricity using fuel cells, wind, ...
  • 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
    The tax levied by RCW 82.08.020 shall not apply to sales of carbon, petroleum coke, coal tar, pitch, and similar substances that become an ingredient ...
  • 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
    The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property to a consumer as defined in RCW 82.04.190(6) if the ...
  • 82.08.0257 Exemptions -- Auction sales of tangible personal property used in farming
    The tax levied by RCW 82.08.020 shall not apply to auction sales made by or through auctioneers of tangible personal property (including household goods) which ...
  • 82.08.02573 Exemptions -- Sales by a nonprofit organization for fund-raising activities
    The tax levied by RCW 82.08.020 does not apply to a sale made by a nonprofit organization if the gross income from the sale is ...
  • 82.08.0258 Exemptions -- Sales to federal corporations providing aid and relief
    The tax levied by RCW 82.08.020 shall not apply to sales to corporations which have been incorporated under any act of the congress of the ...
  • 82.08.0259 Exemptions -- Sales of livestock
    The tax levied by RCW 82.08.020 shall not apply to sales of livestock, as defined in RCW 16.36.005, for breeding purposes where the animals are ...
  • 82.08.026 Exemptions -- Sales of natural or manufactured gas
    The tax levied by RCW 82.08.020 shall not apply to sales of natural or manufactured gas that is taxable under RCW 82.12.022.[1994 c 124 § ...
  • 82.08.0261 Exemptions -- Sales of personal property for use connected with private or common carriers in interstate or foreign commerce
    The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property (other than the type referred to in RCW 82.08.0262) for ...
  • 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 motor vehicles or trailers used for constructing, repairing, cleaning, etc. -- Labor and services for constructing, repairing, cleaning, etc
    The tax levied by RCW 82.08.020 shall not apply to sales of airplanes, locomotives, railroad cars, or watercraft for use in conducting interstate or foreign ...
  • 82.08.0263 Exemptions -- Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce
    The tax levied by RCW 82.08.020 shall not apply to sales of motor vehicles and trailers to be used for the purpose of transporting therein ...
  • 82.08.0264 Exemptions -- Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state
    (1) The tax levied by RCW 82.08.020 does not apply to sales of motor vehicles, trailers, or campers to nonresidents of this state for use ...
  • 82.08.0265 Exemptions -- Sales to nonresidents of tangible personal property which becomes a component of property of the nonresident by installing, repairing, etc. -- Labor and services for installing, repairing, etc
    The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of tangible personal ...
  • 82.08.0266 Exemptions -- Sales of watercraft to nonresidents for use outside the state
    The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of watercraft requiring ...
  • 82.08.02665 Exemptions--Sales of watercraft, vessels to residents of foreign countries
    The tax levied by RCW 82.08.020 does not apply to sales of vessels to residents of foreign countries for use outside of this state, even ...
  • 82.08.0267 Exemptions -- Sales of poultry for producing poultry and poultry products for sale
    The tax levied by RCW 82.08.020 shall not apply to sales of poultry for use in the production for sale of poultry or poultry products.[1980 ...
  • 82.08.0268 Exemptions -- Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state
    The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of: (1) Machinery ...
  • 82.08.0269 Exemptions -- Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state
    The tax levied by RCW 82.08.020 shall not apply to sales for use in states, territories and possessions of the United States which are not ...
  • 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
    The tax levied by RCW 82.08.020 shall not apply to sales to municipal corporations, the state, and all political subdivisions thereof of tangible personal property ...
  • 82.08.0272 Exemptions -- Sales of semen for artificial insemination of livestock
    The tax levied by RCW 82.08.020 shall not apply to sales of semen for use in the artificial insemination of livestock.[1980 c 37 § 38. ...
  • 82.08.0273 Exemptions -- Sales to nonresidents of tangible personal property for use outside the state -- Proof of nonresident status -- Penalties
    (1) The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state of tangible personal property for use outside this ...
  • 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 ...
  • 82.08.02745 Exemptions -- Charges for labor and services or sales of tangible personal property related to agricultural employee housing -- Exemption certificate -- Rules
    (1) The tax levied by RCW 82.08.020 shall not apply to charges made for labor and services rendered by any person in respect to the ...
  • 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
    The tax levied by RCW 82.08.020 shall not apply to sales of, cost of, or charges made for labor and services performed in respect to ...
  • 82.08.0277 Exemptions -- Sales of pollen
    The tax levied by RCW 82.08.020 shall not apply to sales of pollen.[1980 c 37 § 43. Formerly RCW 82.08.030(25).]Notes:      Intent -- 1980 c 37: ...
  • 82.08.0278 Exemptions -- Sales between political subdivisions resulting from annexation or incorporation
    The tax levied by RCW 82.08.020 shall not apply to sales to one political subdivision by another political subdivision directly or indirectly arising out of ...
  • 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
    The tax levied by RCW 82.08.020 shall not apply to the renting or leasing of motor vehicles and trailers to a nonresident of this state ...
  • 82.08.02795 Exemptions--Sales to free hospitals
    (1) The tax levied by RCW 82.08.020 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision ...
  • 82.08.02805 Exemptions -- Sales to qualifying blood, tissue, or blood and tissue banks
    (1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a qualifying blood bank, a ...
  • 82.08.02806 Exemptions -- Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing
    The tax levied by RCW 82.08.020 shall not apply to sales of human blood, tissue, organs, bodies, or body parts for medical research and quality ...
  • 82.08.02807 Exemptions -- Sales to organ procurement organization
    The tax levied by RCW 82.08.020 shall not apply to the sales of medical supplies, chemicals, or materials to an organ procurement organization exempt under ...
  • 82.08.0281 Exemptions -- Sales of prescription drugs
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant ...
  • 82.08.0282 Exemptions -- Sales of returnable containers for beverages and foods
    The tax levied by RCW 82.08.020 shall not apply to sales of returnable containers for beverages and foods, including but not limited to soft drinks, ...
  • 82.08.0283 Exemptions -- Certain medical items
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of: (a) Prosthetic devices prescribed, fitted, or furnished for an individual by a ...
  • 82.08.0285 Exemptions -- Sales of ferry vessels to the state or local governmental units -- Components thereof -- Labor and service charges
    The tax levied by RCW 82.08.020 shall not apply to sales of ferry vessels to the state of Washington or to a local governmental unit ...
  • 82.08.0287 Exemptions -- Sales of passenger motor vehicles as ride-sharing vehicles
    The tax imposed by this chapter shall not apply to sales of passenger motor vehicles which are to be used for commuter ride sharing or ...
  • 82.08.02875 Exemptions -- Vehicle parking charges subject to tax at stadium and exhibition center
    The tax levied by RCW 82.08.020 does not apply to vehicle parking charges that are subject to tax under RCW 36.38.040.[1997 c 220 § 203 ...
  • 82.08.0288 Exemptions -- Lease of certain irrigation equipment
    The tax levied by RCW 82.08.020 shall not apply to the lease of irrigation equipment if: (1) The irrigation equipment was purchased by the lessor ...
  • 82.08.0289 Exemptions -- Telephone, telecommunications, and ancillary services
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of: (a) Local service; (b) Coin-operated telephone service; and (c) Mobile telecommunications services, ...
  • 82.08.0291 Exemptions -- Sales of amusement and recreation services or personal services by nonprofit youth organization -- Local government physical fitness classes
    The tax imposed by RCW 82.08.020 shall not apply to the sale of amusement and recreation services, or personal services specified in RCW 82.04.050(3)(g), by ...
  • 82.08.02915 Exemptions -- Sales used by health or social welfare organizations for alternative housing for youth in crisis
    The tax levied by RCW 82.08.020 shall not apply to sales to health or social welfare organizations, as defined in RCW 82.04.431, of items necessary ...
  • 82.08.02917 Youth in crisis -- Definition -- Limited purpose
    For the purposes of RCW 82.08.02915 and 82.12.02915, "youth in crisis" means any youth under eighteen years of age who is either: Homeless; a runaway ...
  • 82.08.0293 Exemptions -- Sales of food and food ingredients
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of food and food ingredients. "Food and food ingredients" means substances, whether in ...
  • 82.08.0294 Exemptions -- Sales of feed for cultivating or raising fish for sale
    The tax levied by RCW 82.08.020 shall not apply to sales of feed to persons for use in the cultivating or raising for sale of ...
  • 82.08.0296 Exemptions -- Sales of feed consumed by livestock at a public livestock market
    The tax levied by RCW 82.08.020 shall not apply to sales of feed consumed by livestock at a public livestock market.[1986 c 265 § 1.] ...
  • 82.08.0297 Exemptions -- Sales of food purchased with food stamps
    The tax levied by RCW 82.08.020 shall not apply to sales of eligible foods which are purchased with coupons issued under the food stamp act ...
  • 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
    The tax levied by RCW 82.08.020 shall not apply to sales of diesel fuel for use in the operation of watercraft in commercial deep sea ...
  • 82.08.0299 Exemptions -- Emergency lodging for homeless persons -- Conditions
    (1) The tax levied by RCW 82.08.020 shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive ...
  • 82.08.031 Exemptions -- Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation
    The tax levied by RCW 82.08.020 shall not apply to sales to artistic or cultural organizations of objects which are acquired for the purpose of ...
  • 82.08.0311 Exemptions -- Sales of materials and supplies used in packing horticultural products
    The tax levied by RCW 82.08.020 shall not apply to sales of materials and supplies directly used in the packing of fresh perishable horticultural products ...
  • 82.08.0315 Exemptions -- Rentals or sales related to motion picture or video productions -- Exceptions -- Certificate
    (1) As used in this section: (a) "Production equipment" means the following when used in motion picture or video production or postproduction: Grip and lighting ...
  • 82.08.0316 Exemptions -- Sales of cigarettes by Indian retailers
    The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax ...
  • 82.08.032 Exemption -- Sales, rental, or lease of used park model trailers
    The tax imposed by RCW 82.08.020 shall not apply to: (1) Sales of used park model trailers, as defined in RCW 82.45.032; (2) The renting ...
  • 82.08.033 Exemptions -- Sales of used mobile homes or rental or lease of mobile homes
    The tax imposed by RCW 82.08.020 shall not apply to: (1) Sales of used mobile homes as defined in RCW 82.45.032. (2) The renting or ...
  • 82.08.034 Exemptions -- Sales of used floating homes or rental or lease of used floating homes
    The tax imposed by RCW 82.08.020 shall not apply to: (1) Sales of used floating homes, as defined in RCW 82.45.032; (2) The renting or ...
  • 82.08.035 Exemption for pollution control facilities
    See chapter 82.34 RCW. ...
  • 82.08.036 Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined
    The tax levied by RCW 82.08.020 shall not apply to consideration: (1) Received as core deposits or credits in a retail or wholesale sale; or ...
  • 82.08.037 Credits and refunds for bad debts
    (1) A seller is entitled to a credit or refund for sales taxes previously paid on bad debts, as that term is used in 26 ...
  • 82.08.040 Consignee, factor, bailee, auctioneer deemed seller
    Every consignee, bailee, factor, or auctioneer authorized, engaged, or employed to sell or call for bids on tangible personal property belonging to another, and so ...
  • 82.08.050 Buyer to pay, seller to collect tax -- Statement of tax -- Exception -- Penalties -- Contingent expiration of subsection
    (1) The tax hereby imposed shall be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount ...
  • 82.08.054 Computation of tax due
    Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and ...
  • 82.08.055 Advertisement of price
    A seller may advertise the price as including the tax or that the seller is paying the tax, subject to the following conditions: (1) Unless ...
  • 82.08.060 Collection of tax -- Methods and schedules
    The department of revenue shall have power to adopt rules and regulations prescribing methods and schedules for the collection of the tax required to be ...
  • 82.08.064 Tax rate changes
    (1) A sales and use tax rate change under this chapter or chapter 82.12 RCW shall be imposed (a) no sooner than seventy-five days after ...
  • 82.08.066 Deemed location for mobile telecommunications services
    For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the ...
  • 82.08.080 Vending machine and other sales
    (1) The department of revenue may authorize a seller to pay the tax levied under this chapter upon sales made under conditions of business such ...
  • 82.08.090 Installment sales and leases
    In the case of installment sales and leases of personal property, the department of revenue, by regulation, may provide for the collection of taxes upon ...
  • 82.08.100 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 ...
  • 82.08.110 Sales from vehicles
    In the case of a person who has no fixed place of business and sells from one or more vehicles, each such vehicle shall constitute ...
  • 82.08.120 Refunding or rebating of tax by seller prohibited -- Penalty
    Whoever, excepting as expressly authorized by this chapter, refunds, remits, or rebates to a buyer, either directly or indirectly and by whatever means, all or ...
  • 82.08.130 Resale certificate--Purchase and resale--Rules
    If a buyer normally is engaged in both consuming and reselling certain types of articles of tangible personal property and is not able to determine ...
  • 82.08.140 Administration
    The provisions of RCW 82.04.470 and all of the provisions of chapter 82.32 RCW shall have full force and application with respect to taxes imposed ...
  • 82.08.145 Delivery charges
    When computing the tax levied by RCW 82.08.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges ...
  • 82.08.150 Tax on certain sales of intoxicating liquors -- Additional taxes for specific purposes -- Collection
    (1) There is levied and shall be collected a tax upon each retail sale of spirits in the original package at the rate of fifteen ...
  • 82.08.160 Remittance of tax -- Liquor excise tax fund created
    On or before the twenty-fifth day of each month, all taxes collected under RCW 82.08.150 during the preceding month shall be remitted to the state ...
  • 82.08.170 Apportionment and distribution from liquor excise tax fund
    (1) During the months of January, April, July and October of each year, the state treasurer shall make the apportionment and distribution of all moneys ...
  • 82.08.180 Apportionment and distribution from liquor excise tax fund -- Withholding for noncompliance
    The governor may notify and direct the state treasurer to withhold the revenues to which the counties, cities, and towns are entitled under RCW 82.08.170 ...
  • 82.08.190 Bundled transactions -- Definitions
    The definitions in this section apply throughout this chapter, unless the context clearly requires otherwise. (1)(a) "Bundled transaction" means the retail sale of two or ...
  • 82.08.195 Bundled transactions -- Tax imposed
    (1) A bundled transaction is subject to the tax imposed by RCW 82.08.020 if the retail sale of any of its component products would be ...
  • 82.08.700 Exemptions -- Vessels sold to nonresidents
    (1) The tax levied by RCW 82.08.020 does not apply to sales to nonresident individuals of vessels thirty feet or longer if an individual purchasing ...
  • 82.08.705 Exemptions -- Financial information delivered electronically
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of electronically delivered standard financial information, if the sale is to an investment ...
  • 82.08.803 Exemptions -- Nebulizers
    (1) An exemption from the tax imposed by RCW 82.08.020 in the form of a refund is provided for sales of nebulizers, including repair, replacement, ...
  • 82.08.804 Exemptions -- Ostomic items
    The tax levied by RCW 82.08.020 shall not apply to sales of ostomic items used by colostomy, ileostomy, or urostomy patients. "Ostomic items" means disposable ...
  • 82.08.805 Exemptions -- Tangible personal property used at an aluminum smelter
    (1) A person who has paid tax under RCW 82.08.020 for tangible personal property used at an aluminum smelter, tangible personal property that will be ...
  • 82.08.806 Exemptions -- Sale of computer equipment parts and services to printer or publisher
    (1) The tax levied by RCW 82.08.020 shall not apply to sales, to a printer or publisher, of computer equipment, including repair parts and replacement ...
  • 82.08.807 Exemptions -- Direct mail delivery charges
    The tax levied by RCW 82.08.020 does not apply to delivery charges made for the delivery of direct mail if the charges are separately stated ...
  • 82.08.808 Exemptions -- Sales of medical supplies, chemicals, or materials to comprehensive cancer centers
    (1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a comprehensive cancer center. The ...
  • 82.08.809 Exemptions -- Vehicles using clean alternative fuels
    (1) The tax levied by RCW 82.08.020 does not apply to sales of new passenger cars, light duty trucks, and medium duty passenger vehicles, which ...
  • 82.08.810 Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- Exemption certificate -- 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 ...
  • 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
    (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, ...
  • 82.08.813 Exemptions -- High gas mileage vehicles
    (1) The tax levied by RCW 82.08.020 does not apply to sales of new passenger cars, light duty trucks, and medium duty passenger vehicles, which ...
  • 82.08.815 Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles
    (1) The tax levied by RCW 82.08.020 does not apply to sales of machinery and equipment, or to services rendered in respect to constructing structures, ...
  • 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
    (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 ...
  • 82.08.825 Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems
    (1) The tax levied by RCW 82.08.020 does not apply to the sale of, and labor and services rendered in respect to, tangible personal property ...
  • 82.08.830 Exemptions -- Sales at camp or conference center by nonprofit organization
    The tax levied by RCW 82.08.020 shall not apply to a sale made at a camp or conference center if the gross income from the ...
  • 82.08.832 Exemptions -- Sales of gun safes
    (1) The tax levied by RCW 82.08.020 does not apply to sales of gun safes. (2) As used in this section and RCW 82.12.832, "gun ...
  • 82.08.834 Exemptions -- Sales/leasebacks by regional transit authorities
    The tax levied by RCW 82.08.020 does not apply to lease amounts paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW ...
  • 82.08.835 Exemptions -- Solar hot water systems
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of OG-300 rated solar water heating systems, OG-100 rated solar water heating collectors, ...
  • 82.08.841 Exemptions -- Farming equipment -- Hay sheds
    (1) The tax levied by RCW 82.08.020 does not apply to: (a) Sales of the following machinery and equipment to qualified farmers: No-till drills, minimum-till ...
  • 82.08.850 Exemptions -- Conifer seed
    (1) The tax levied by RCW 82.08.020 does not apply to the sale of conifer seed that is immediately placed into freezer storage operated by ...
  • 82.08.855 Exemptions -- Replacement parts for qualifying farm machinery and equipment
    (1) The tax levied by RCW 82.08.020 does not apply to the sale to an eligible farmer of: (a) Replacement parts for qualifying farm machinery ...
  • 82.08.865 Exemptions -- Diesel, biodiesel, and aircraft fuel for farm fuel users
    (1) The tax levied by RCW 82.08.020 does not apply to sales of diesel fuel, biodiesel fuel, or aircraft fuel, to a farm fuel user ...
  • 82.08.870 Exemptions -- Motorcycles for training programs
    The tax levied by RCW 82.08.020 does not apply to sales of motorcycles purchased for use in a motorcycle operator training and education program created ...
  • 82.08.880 Exemptions -- Animal pharmaceuticals
    (1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to veterinarians of animal pharmaceuticals approved by the United States ...
  • 82.08.890 Exemptions -- Livestock nutrient management equipment and facilities
    (1) The tax levied by RCW 82.08.020 does not apply to sales to eligible persons of services rendered in respect to operating, repairing, cleaning, altering, ...
  • 82.08.900 Exemptions -- Anaerobic digesters
    (1) The tax levied by RCW 82.08.020 does not apply to sales to an eligible person establishing or operating an anaerobic digester or to services ...
  • 82.08.910 Exemptions -- Propane or natural gas to heat chicken structures
    (1) The tax levied by RCW 82.08.020 does not apply to sales to farmers of propane or natural gas used to heat structures used to ...
  • 82.08.920 Exemptions -- Chicken bedding materials
    (1) The tax levied by RCW 82.08.020 does not apply to sales to a farmer of bedding materials used to accumulate and facilitate the removal ...
  • 82.08.925 Exemptions -- Dietary supplements
    The tax levied by RCW 82.08.020 shall not apply to sales of dietary supplements for human use dispensed or to be dispensed to patients, pursuant ...
  • 82.08.935 Exemptions -- Disposable devices used to deliver prescription drugs for human use
    The tax levied by RCW 82.08.020 shall not apply to sales of disposable devices used or to be used to deliver drugs for human use, ...
  • 82.08.940 Exemptions -- Over-the-counter drugs for human use
    The tax levied by RCW 82.08.020 shall not apply to sales of over-the-counter drugs for human use dispensed or to be dispensed to patients, pursuant ...
  • 82.08.945 Exemptions -- Kidney dialysis devices
    The tax levied by RCW 82.08.020 shall not apply to sales of kidney dialysis devices, including repair and replacement parts, for human use pursuant to ...
  • 82.08.950 Exemptions -- Steam, electricity, electrical energy
    The tax levied by RCW 82.08.020 shall not apply to sales of steam, electricity, or electrical energy.[2003 c 168 § 703.]Notes:      Effective dates -- Part ...
  • 82.08.955 Exemptions -- Sales of machinery, equipment, vehicles, and services related to biodiesel blend or E85 motor fuel
    (1) The tax levied by RCW 82.08.020 does not apply to sales of machinery and equipment, or to services rendered in respect to constructing structures, ...
  • 82.08.960 Sales of machinery, equipment, vehicles, and services related to wood biomass fuel blend
    (1) The tax levied by RCW 82.08.020 does not apply to sales of machinery and equipment, or to services rendered in respect to constructing structures, ...
  • 82.08.965 Exemptions -- Semiconductor materials manufacturing
    (1) The tax levied by RCW 82.08.020 shall not apply to charges made for labor and services rendered in respect to the constructing of new ...
  • 82.08.9651 Exemptions -- Gases and chemicals used in production of semiconductor materials
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of gases and chemicals used by a manufacturer or processor for hire in ...
  • 82.08.970 Exemptions -- Gases and chemicals used to manufacture semiconductor materials
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of gases and chemicals used by a manufacturer or processor for hire in ...
  • 82.08.975 Exemptions -- Computer parts and software related to the manufacture of commercial airplanes
    (1) The tax levied by RCW 82.08.020 shall not apply to sales of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under ...
  • 82.08.980 Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes
    (1) The tax levied by RCW 82.08.020 shall not apply to charges made for labor and services rendered in respect to the constructing of new ...
  • 82.08.985 Exemptions -- Insulin
    The tax levied by RCW 82.08.020 shall not apply to sales of insulin for human use.[2004 c 153 § 102.]Notes:      Retroactive effective date -- Effective ...
  • 82.08.990 Exemptions -- Import or export commerce
    The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property if the sale is exempt from business and occupation tax ...
  • 82.08.995 Exemptions -- Certain limited purpose public corporations, commissions, and authorities
    (1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property and services provided by a public corporation, commission, or ...
  • 82.08.997 Exemptions -- Temporary medical housing
    (1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the ...
  • 82.08.998 Exemptions -- Weatherization of a residence
    (1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the ...

Last modified: April 7, 2009