Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.12 Use Tax

• 82.12.010 Definitions
  For the purposes of this chapter: (1) "Purchase price" means the same as sales price as defined in RCW 82.08.010. (2)(a) "Value of the article ...
• 82.12.020 Use tax imposed
  (1) There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using ...
• 82.12.0201 Dedication of taxes -- Comprehensive performance audits
  Beginning on December 8, 2005, 0.16 percent of the taxes collected under RCW 82.12.020 based on the rate in RCW 82.08.020(1) shall be dedicated to ...
• 82.12.0204 Exemptions -- Honey bees
  The provisions of this chapter do not apply in respect to the use of honey bees by an eligible apiarist, as defined in RCW 82.04.629. ...
• 82.12.0205 Exemptions -- Waste vegetable oil
  The provisions of this chapter do not apply with respect to the use of waste vegetable oil that is used by a person in the ...
• 82.12.022 Natural or manufactured gas -- Use tax imposed -- Exemption
  (1) There is hereby levied and there shall be collected from every person in this state a use tax for the privilege of using natural ...
• 82.12.023 Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020
  The tax levied by RCW 82.12.020 shall not apply in respect to the use of natural or manufactured gas that is taxable under RCW 82.12.022.[1994 ...
• 82.12.024 Deferral of use tax on certain users of natural or manufactured gas
  (1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Direct service industrial customer" means a person who ...
• 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 warranties
  The provisions of this chapter shall not apply in respect to the use: (1) Of any article of tangible personal property, and services that were ...
• 82.12.02525 Exemptions -- Sale of copied public records by state and local agencies
  The provisions of this chapter shall not apply with respect to the use of public records sold by state and local agencies, as the terms ...
• 82.12.0253 Exemptions -- Use of tangible personal property taxable under chapter 82.16 RCW
  The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property the sale of which is ...
• 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 motor vehicle or trailer in the transportation of persons or property across state boundaries -- Conditions -- Use of motor vehicle or trailer under one-transit permit to point outside state
  (1) The provisions of this chapter shall not apply in respect to the use of any airplane, locomotive, railroad car, or watercraft used primarily in ...
• 82.12.0255 Exemptions -- Nontaxable tangible personal property and warranties
  The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property, extended warranty, or service which ...
• 82.12.0256 Exemptions -- Use of motor vehicle and special fuel -- Conditions
  The provisions of this chapter shall not apply in respect to the use of: (1) Special fuel purchased in this state upon which a refund ...
• 82.12.02565 Exemptions -- Machinery and equipment used for manufacturing, research and development, or a testing operation
  The provisions of this chapter shall not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used ...
• 82.12.02566 Exemptions -- Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption
  (1) The provisions of this chapter shall not apply with respect to the use of tangible personal property incorporated into a prototype for aircraft parts, ...
• 82.12.02567 Exemptions -- Use of machinery and equipment used in generating electricity
  (1) The provisions of this chapter shall not apply with respect to machinery and equipment used directly in generating not less than two hundred watts ...
• 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
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• 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
  The provisions of this chapter shall not apply in respect to the use of tangible personal property by a consumer as defined in RCW 82.04.190(6) ...
• 82.12.0257 Exemptions -- Use of tangible personal property of the operating property of a public utility by state or political subdivision
  The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property included within the transfer of ...
• 82.12.0258 Exemptions -- Use of tangible personal property previously used in farming and purchased from farmer at auction
  The provisions of this chapter shall not apply in respect to the use of tangible personal property (including household goods) which have been used in ...
• 82.12.0259 Exemptions -- Use of tangible personal property by federal corporations providing aid and relief
  The provisions of this chapter shall not apply in respect to the use of tangible personal property or the use of services defined in RCW ...
• 82.12.02595 Exemptions -- Tangible personal property and certain services donated to nonprofit organization or governmental entity
  (1) This chapter does not apply to the use by a nonprofit charitable organization or state or local governmental entity of any item of tangible ...
• 82.12.0261 Exemptions -- Use of livestock
  The provisions of this chapter shall not apply in respect to the use of livestock, as defined in RCW 16.36.005, for breeding purposes where said ...
• 82.12.0262 Exemptions -- Use of poultry for producing poultry and poultry products for sale
  The provisions of this chapter shall not apply in respect to the use of poultry in the production for sale of poultry or poultry products.[1980 ...
• 82.12.0263 Exemptions -- Use of fuel by extractor or manufacturer thereof
  The provisions of this chapter shall not apply in respect to the use of fuel by the extractor or manufacturer thereof when used directly in ...
• 82.12.0264 Exemptions -- Use of dual-controlled motor vehicles by school for driver training
  The provisions of this chapter shall not apply in respect to the use of motor vehicles, equipped with dual controls, which are loaned to and ...
• 82.12.0265 Exemptions -- Use by bailee of tangible personal property consumed in research, development, etc., activities
  The provisions of this chapter shall not apply in respect to the use by a bailee of any article of tangible personal property which is ...
• 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
  The provisions of this chapter shall not apply in respect to the use by residents of this state of motor vehicles and trailers acquired and ...
• 82.12.0267 Exemptions -- Use of semen in artificial insemination of livestock
  The provisions of this chapter shall not apply in respect to the use of semen in the artificial insemination of livestock.[1980 c 37 § 66. ...
• 82.12.0268 Exemptions -- Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers
  The provisions of this chapter shall not apply in respect to the use of form lumber by any person engaged in the constructing, repairing, decorating ...
• 82.12.02685 Exemptions -- Use of tangible personal property related to agricultural employee housing
  (1) The provisions of this chapter shall not apply in respect to the use of tangible personal property that becomes an ingredient or component of ...
• 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
  The provisions of this chapter shall not apply in respect to the use of any sand, gravel, or rock to the extent of the cost ...
• 82.12.0271 Exemptions -- Use of wearing apparel only as a sample for display for sale
  The provisions of this chapter shall not apply in respect to the use of wearing apparel only as a sample for display for the purpose ...
• 82.12.0272 Exemptions -- Use of tangible personal property in single trade shows
  The provisions of this chapter shall not apply in respect to the use of tangible personal property held for sale and displayed in single trade ...
• 82.12.0273 Exemptions -- Use of pollen
  The provisions of this chapter shall not apply in respect to the use of pollen.[1980 c 37 § 71. Formerly RCW 82.12.030(21).]Notes:      Intent -- 1980 ...
• 82.12.0274 Exemptions -- Use of tangible personal property by political subdivision resulting from annexation or incorporation
  The provisions of this chapter shall not apply in respect to the use of the personal property of one political subdivision by another political subdivision ...
• 82.12.02745 Exemptions--Use by free hospitals of certain items
  (1) The provisions of this chapter shall not apply in respect to the use by free hospitals of items reasonably necessary for the operation of, ...
• 82.12.02747 Exemptions -- Use of medical products by qualifying blood, tissue, or blood and tissue banks
  (1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a qualifying blood bank, ...
• 82.12.02748 Exemptions -- Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing
  The provisions of this chapter shall not apply in respect to the use of human blood, tissue, organs, bodies, or body parts for medical research ...
• 82.12.02749 Exemptions -- Use of medical supplies, chemicals, or materials by organ procurement organization
  The tax levied by RCW 82.08.020 shall not apply to the use of medical supplies, chemicals, or materials by an organ procurement organization exempt under ...
• 82.12.0275 Exemptions -- Use of certain drugs or family planning devices
  (1) The provisions of this chapter shall not apply in respect to the use of drugs dispensed or to be dispensed to patients, pursuant to ...
• 82.12.0276 Exemptions -- Use of returnable containers for beverages and foods
  The provisions of this chapter shall not apply in respect to the use of returnable containers for beverages and foods, including but not limited to ...
• 82.12.0277 Exemptions -- Certain medical items
  (1) The provisions of this chapter shall not apply in respect to the use of: (a) Prosthetic devices prescribed, fitted, or furnished for an individual ...
• 82.12.0279 Exemptions -- Use of ferry vessels by the state or local governmental units -- Components thereof
  The provisions of this chapter shall not apply in respect to the use of ferry vessels of the state of Washington or of local governmental ...
• 82.12.0282 Exemptions -- Use of vans as ride-sharing vehicles
  The tax imposed by this chapter shall not apply with respect to the use of passenger motor vehicles used as ride-sharing vehicles by not less ...
• 82.12.0283 Exemptions -- Use of certain irrigation equipment
  The provisions of this chapter shall not apply to the use of irrigation equipment if: (1) The irrigation equipment was purchased by the lessor for ...
• 82.12.0284 Exemptions -- Use of computers or computer components, accessories, or software donated to schools or colleges
  The provisions of this chapter shall not apply in respect to the use of computers, computer components, computer accessories, or computer software irrevocably donated to ...
• 82.12.02915 Exemptions -- Use of items by health or social welfare organizations for alternative housing for youth in crisis
  The provisions of this chapter shall not apply in respect to the use of any item acquired by a health or social welfare organization, as ...
• 82.12.02917 Exemptions -- Use of amusement and recreation services by nonprofit youth organization
  The provisions of this chapter shall not apply in respect to the use of amusement and recreation services by a nonprofit youth organization, as defined ...
• 82.12.0293 Exemptions -- Use of food and food ingredients
  (1) The provisions of this chapter shall not apply in respect to the use of food and food ingredients for human consumption. "Food and food ...
• 82.12.0294 Exemptions -- Use of feed for cultivating or raising fish for sale
  The provisions of this chapter shall not apply in respect to the use of feed by persons for the cultivating or raising for sale of ...
• 82.12.0296 Exemptions -- Use of feed consumed by livestock at a public livestock market
  The provisions of this chapter shall not apply with respect to the use of feed consumed by livestock at a public livestock market.[1986 c 265 ...
• 82.12.0297 Exemptions -- Use of food purchased with food stamps
  The provisions of this chapter shall not apply with respect to the use of eligible foods which are purchased with coupons issued under the food ...
• 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
  The provisions of this chapter shall not apply with respect to the use of diesel fuel in the operation of watercraft in commercial deep sea ...
• 82.12.031 Exemptions -- Use by artistic or cultural organizations of certain objects
  The provisions of this chapter shall not apply in respect to the use by artistic or cultural organizations of: (1) Objects of art; (2) Objects ...
• 82.12.0311 Exemptions -- Use of materials and supplies in packing horticultural products
  The provisions of this chapter shall not apply with respect to the use of materials and supplies directly used in the packing of fresh perishable ...
• 82.12.0315 Exemptions -- Rental or sales related to motion picture or video productions -- Exceptions
  (1) The provisions of this chapter shall not apply in respect to the use of: (a) Production equipment rented to a motion picture or video ...
• 82.12.0316 Exemptions -- Sales of cigarettes by Indian retailers
  The provisions of this chapter shall not apply in respect to the use of cigarettes sold by an Indian retailer during the effective period of ...
• 82.12.032 Exemption -- Use of used park model trailers
  The provisions of this chapter shall not apply with respect to the use of used park model trailers, as defined in RCW 82.45.032.[2001 c 282 ...
• 82.12.033 Exemption -- Use of certain used mobile homes
  The tax imposed by RCW 82.12.020 shall not apply in respect to: (1) The use of used mobile homes as defined in RCW 82.45.032. (2) ...
• 82.12.034 Exemption -- Use of used floating homes
  The provisions of this chapter shall not apply with respect to the use of used floating homes, as defined in RCW 82.45.032.[1984 c 192 § ...
• 82.12.0345 Exemptions -- Use of newspapers
  The tax imposed by RCW 82.12.020 shall not apply in respect to the use of newspapers.[1994 c 124 § 11.] ...
• 82.12.0347 Exemptions -- Use of academic transcripts
  The provisions of this chapter shall not apply in respect to the use of academic transcripts.[1996 c 272 § 3.]Notes:      Effective date -- 1996 c ...
• 82.12.035 Credit for retail sales or use taxes paid to other jurisdictions with respect to property used
  A credit shall be allowed against the taxes imposed by this chapter upon the use of tangible personal property, extended warranty, or services taxable under ...
• 82.12.036 Exemptions and credits -- Pollution control facilities
  See chapter 82.34 RCW. ...
• 82.12.037 Credits and refunds -- Bad debts
  (1) A seller is entitled to a credit or refund for use taxes previously paid on bad debts, as that term is used in 26 ...
• 82.12.038 Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined
  The provisions of this chapter shall not apply: (1) To the value of core deposits or credits in a retail or wholesale sale; or (2) ...
• 82.12.040 Retailers to collect tax -- Penalty -- Contingent expiration of subsection
  (1) Every person who maintains in this state a place of business or a stock of goods, or engages in business activities within this state, ...
• 82.12.045 Collection of tax on motor vehicles by county auditor or director of licensing -- Remittance
  (1) In the collection of the use tax on motor vehicles, the department of revenue may designate the county auditors of the several counties of ...
• 82.12.060 Installment sales or leases
  In the case of installment sales and leases of personal property, the department, by rule, may provide for the collection of taxes upon the installments ...
• 82.12.070 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 ...
• 82.12.080 Administration
  The provisions of chapter 82.32 RCW, insofar as applicable, shall have full force and application with respect to taxes imposed under the provisions of this ...
• 82.12.145 Delivery charges
  When computing the tax levied by RCW 82.12.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges ...
• 82.12.195 Bundled transactions -- Tax imposed
  (1) The use of each product acquired in a bundled transaction is subject to the tax imposed by RCW 82.12.020 if the use of any ...
• 82.12.700 Exemptions -- Vessels sold to nonresidents
  (1) The provisions of this chapter do not apply in respect to the use of a vessel thirty feet or longer if a nonresident individual: ...
• 82.12.705 Exemptions -- Financial information delivered electronically
  The provisions of this chapter shall not apply with respect to the use, by an investment management company or a financial institution, of electronically delivered ...
• 82.12.800 Exemptions -- Uses of vessel, vessel's trailer by manufacturer
  (1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.010, by the manufacturer ...
• 82.12.801 Exemptions -- Uses of vessel, vessel's trailer by dealer
  (1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.010, by a vessel ...
• 82.12.802 Vessels held in inventory by dealer or manufacturer -- Tax on personal use -- Documentation -- Rules
  If a vessel held in inventory is used by a vessel dealer or vessel manufacturer for personal use, use tax shall be due based only ...
• 82.12.803 Exemptions -- Nebulizers
  (1) The provisions of this chapter shall not apply in respect to the use of nebulizers, including repair, replacement, and component parts for such nebulizers, ...
• 82.12.804 Exemptions -- Ostomic items
  The provisions of this chapter shall not apply in respect to the use of ostomic items by colostomy, ileostomy, or urostomy patients. "Ostomic items" has ...
• 82.12.805 Exemptions -- Tangible personal property used at an aluminum smelter
  (1) A person who is subject to tax under RCW 82.12.020 for tangible personal property used at an aluminum smelter, or for tangible personal property ...
• 82.12.806 Exemptions -- Use of computer equipment parts and services by printer or publisher
  (1) The provisions of this chapter do not apply in respect to the use, by a printer or publisher, of computer equipment, including repair parts ...
• 82.12.807 Exemptions -- Direct mail delivery charges
  (1) The tax levied by this chapter does not apply to the value of delivery charges made for the delivery of direct mail if the ...
• 82.12.808 Exemptions -- Use of medical supplies, chemicals, or materials by comprehensive cancer centers
  (1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a comprehensive cancer center. ...
• 82.12.809 Exemptions -- Vehicles using clean alternative fuels
  (1) The provisions of this chapter do not apply in respect to the use of new passenger cars, light duty trucks, and medium duty passenger ...
• 82.12.810 Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- 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 ...
• 82.12.811 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
  (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, ...
• 82.12.813 Exemptions -- High gas mileage vehicles
  (1) The provisions of this chapter do not apply in respect to the use of new passenger cars, light duty trucks, and medium duty passenger ...
• 82.12.815 Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles
  (1) The provisions of this chapter do not apply in respect to the use of machinery and equipment, or to services rendered in respect to ...
• 82.12.820 Exemptions -- Warehouse and grain elevators and distribution centers
  (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 ...
• 82.12.825 Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems
  (1) The provisions of this chapter do not apply in respect to the use of tangible personal property, labor, or services if the property, labor, ...
• 82.12.832 Exemptions -- Use of gun safes
  The provisions of this chapter do not apply with respect to the use of gun safes as defined in RCW 82.08.832.[1998 c 178 § 2.]Notes: ...
• 82.12.834 Exemptions -- Sales/leasebacks by regional transit authorities
  This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to ...
• 82.12.835 Exemptions -- Solar hot water systems
  (1) The provisions of this chapter shall not apply in respect to the use of OG-300 rated solar water heating systems, OG-100 rated solar water ...
• 82.12.841 Exemptions -- Farming equipment -- Hay sheds
  (1) The tax levied by RCW 82.12.020 does not apply in respect to: (a) The use of the following machinery and equipment by qualified farmers: ...
• 82.12.845 Use of motorcycles loaned to department of licensing
  This chapter does not apply to the use of motorcycles that are loaned to the department of licensing exclusively for the provision of motorcycle training ...
• 82.12.850 Exemptions -- Conifer seed
  The provisions of this chapter do not apply in respect to the use of conifer seed to grow seedlings if the seedlings are grown by ...
• 82.12.855 Exemptions -- Replacement parts for qualifying farm machinery and equipment
  (1) The provisions of this chapter do not apply in respect to the use by an eligible farmer of: (a) Replacement parts for qualifying farm ...
• 82.12.860 Exemptions -- Property and services acquired from a federal credit union
  (1) This chapter does not apply to state credit unions with respect to the use of any article of tangible personal property, service defined as ...
• 82.12.865 Exemptions--Diesel, biodiesel, and aircraft fuel for farm fuel users
  (1) The provisions of this chapter do not apply with respect to the nonhighway use of diesel fuel, biodiesel fuel, or aircraft fuel, by a ...
• 82.12.880 Exemptions -- Animal pharmaceuticals
  (1) The provisions of this chapter do not apply with respect to the use by farmers or by veterinarians of animal pharmaceuticals approved by the ...
• 82.12.890 Exemptions -- Livestock nutrient management equipment and facilities
  (1) The provisions of this chapter do not apply with respect to the use by an eligible person of tangible personal property that becomes an ...
• 82.12.900 Exemptions -- Anaerobic digesters
  The provisions of this chapter do not apply with respect to the use of anaerobic digesters, tangible personal property that becomes an ingredient or component ...
• 82.12.910 Exemptions -- Propane or natural gas to heat chicken structures
  (1) The provisions of this chapter do not apply with respect to the use by a farmer of propane or natural gas to heat structures ...
• 82.12.920 Exemptions -- Chicken bedding materials
  (1) The provisions of this chapter do not apply with respect to the use by a farmer of bedding materials used to accumulate and facilitate ...
• 82.12.925 Exemptions -- Dietary supplements
  The provisions of this chapter shall not apply to the use of dietary supplements dispensed or to be dispensed to patients, pursuant to a prescription, ...
• 82.12.930 Exemptions -- Watershed protection or flood prevention
  The provisions of this chapter do not apply with respect to the use by municipal corporations, the state, and all political subdivisions thereof of tangible ...
• 82.12.935 Exemptions -- Disposable devices used to deliver prescription drugs for human use
  The provisions of this chapter shall not apply to the use of disposable devices used to deliver drugs for human use, pursuant to a prescription. ...
• 82.12.940 Exemptions -- Over-the-counter drugs for human use
  The provisions of this chapter shall not apply to the use of over-the-counter drugs dispensed or to be dispensed to patients, pursuant to a prescription, ...
• 82.12.945 Exemptions -- Kidney dialysis devices
  The provisions of this chapter shall not apply to the use of kidney dialysis devices, including repair and replacement parts, for human use pursuant to ...
• 82.12.950 Exemptions -- Steam, electricity, electrical energy
  The provisions of this chapter shall not apply in respect to the use of steam, electricity, or electrical energy.[2003 c 168 § 704.]Notes:      Effective dates ...
• 82.12.955 Exemptions -- Use of machinery, equipment, vehicles, and services related to biodiesel or E85 motor fuel
  (1) The provisions of this chapter do not apply in respect to the use of machinery and equipment, or to services rendered in respect to ...
• 82.12.960 Exemptions -- Use of machinery, equipment, vehicles, and services related to wood biomass fuel blend
  (1) The provisions of this chapter do not apply in respect to the use of machinery and equipment, or to services rendered in respect to ...
• 82.12.965 Exemptions -- Semiconductor materials manufacturing
  (1) The provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient ...
• 82.12.9651 Exemptions -- Gases and chemicals used in production of semiconductor materials
  (1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for ...
• 82.12.970 Exemptions -- Gases and chemicals used to manufacture semiconductor materials
  (1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for ...
• 82.12.975 Computer parts and software related to the manufacture of commercial airplanes
  (1) The provisions of this chapter shall not apply in respect to the use of computer hardware, computer peripherals, or software, not otherwise eligible for ...
• 82.12.980 Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes
  (1) The provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient ...
• 82.12.985 Exemptions -- Insulin
  The provisions of this chapter shall not apply in respect to the use of insulin by humans.[2004 c 153 § 103.]Notes:      Retroactive effective date -- ...
• 82.12.995 Exemptions -- Certain limited purpose public corporations, commissions, and authorities
  (1) The provisions of this chapter do not apply with respect to the use of tangible personal property and services provided by a public corporation, ...
• 82.12.998 Exemptions -- Weatherization of a residence
  (1) The provisions of this chapter do not apply to the use of tangible personal property used in the weatherization of a residence under the ...

Last modified: April 7, 2009