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Chapter

RETAIL SALES TAX

  • RCW 82.08.010— Definitions.
  • RCW 82.08.011— Retail car rental—Definition.
  • RCW 82.08.015— Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
  • RCW 82.08.020— Tax imposed—Retail sales—Retail car rental. (Effective until January 1, 2026.)
  • RCW 82.08.026— Exemptions—Sales of natural or manufactured gas.
  • RCW 82.08.031— Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
  • RCW 82.08.032— Exemption—Sales, rental, or lease of used park model trailers.
  • RCW 82.08.033— Exemptions—Sales of used mobile homes or rental or lease of mobile homes.
  • RCW 82.08.034— Exemptions—Sales of used floating homes or rental or lease of used floating homes.
  • RCW 82.08.035— Exemption for pollution control facilities.
  • RCW 82.08.036— Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
  • RCW 82.08.037— Credits and refunds for bad debts.
  • RCW 82.08.040— Consignee, factor, bailee, auctioneer deemed seller.
  • RCW 82.08.050— Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.
  • RCW 82.08.052— Remote seller—Nexus.
  • RCW 82.08.054— Computation of tax due.
  • RCW 82.08.055— Advertisement of price.
  • RCW 82.08.060— Collection of tax—Methods and schedules.
  • RCW 82.08.064— Tax rate changes.
  • RCW 82.08.066— Deemed location for mobile telecommunications services.
  • RCW 82.08.080— Vending machine and other sales.
  • RCW 82.08.090— Installment sales and leases.
  • RCW 82.08.100— Cash receipts taxpayers—Bad debts.
  • RCW 82.08.110— Sales from vehicles.
  • RCW 82.08.120— Refunding or rebating of tax by seller prohibited—Penalty.
  • RCW 82.08.130— Reseller's permit—Purchase and resale—Rules.
  • RCW 82.08.140— Administration.
  • RCW 82.08.145— Delivery charges.
  • RCW 82.08.150— Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection.
  • RCW 82.08.155— Spirits tax—Delinquent in reporting or remitting—Penalties.
  • RCW 82.08.160— Remittance of tax—Liquor excise tax fund created.
  • RCW 82.08.170— Apportionment and distribution from liquor excise tax fund.
  • RCW 82.08.180— Apportionment and distribution from liquor excise tax fund—Withholding for noncompliance.
  • RCW 82.08.190— Bundled transactions—Definitions.
  • RCW 82.08.195— Bundled transactions—Tax imposed.
  • RCW 82.08.0201— Rental cars—Estimate of tax revenue.
  • RCW 82.08.0202— Retail sales of linen and uniform supply services.
  • RCW 82.08.0203— Exemptions—Trail grooming services.
  • RCW 82.08.0205— Exemptions—Waste vegetable oil.
  • RCW 82.08.0206— Credits—Working families—Eligible low-income persons—Penalties. (Contingent expiration date.)
  • RCW 82.08.0207— Exemptions—Adapted housing—Disabled veterans—Construction.
  • RCW 82.08.207— Investment data for investment firms. (Expires July 1, 2031.)
  • RCW 82.08.0208— Exemptions—Digital codes.
  • RCW 82.08.0209— Exemptions—Qualifying grant.
  • RCW 82.08.215— Exemptions—Large private airplanes. (Expires July 1, 2031.)
  • RCW 82.08.225— Taxes on lodging, car rentals, and restaurants—Deposit into statewide tourism marketing account.
  • RCW 82.08.0251— Exemptions—Casual and isolated sales.
  • RCW 82.08.0252— Exemptions—Sales by persons taxable under chapter 82.16 RCW.
  • RCW 82.08.0253— Exemptions—Sale and distribution of newspapers.
  • RCW 82.08.0254— Exemptions—Nontaxable sales.
  • RCW 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 82.08.0256— Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.
  • RCW 82.08.0257— Exemptions—Auction sales of personal property used in farming.
  • RCW 82.08.0258— Exemptions—Sales to federal corporations providing aid and relief.
  • RCW 82.08.0259— Exemptions—Sales of livestock.
  • RCW 82.08.0261— Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
  • RCW 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.
  • RCW 82.08.0263— Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
  • RCW 82.08.0264— Exemptions—Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
  • RCW 82.08.0266— Exemptions—Sales of watercraft to nonresidents for use outside the state.
  • RCW 82.08.0267— Exemptions—Sales of poultry for producing poultry and poultry products for sale.
  • RCW 82.08.0268— Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
  • RCW 82.08.0269— Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
  • RCW 82.08.0271— 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 82.08.0272— Exemptions—Sales of semen for artificial insemination of livestock.
  • RCW 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 82.08.0274— Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
  • RCW 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 82.08.0277— Exemptions—Sales of pollen.
  • RCW 82.08.0278— Exemptions—Sales between political subdivisions resulting from annexation or incorporation. (Effective until January 1, 2030.)
  • RCW 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 82.08.0281— Exemptions—Sales of prescription drugs.
  • RCW 82.08.0282— Exemptions—Sales of returnable containers for beverages and foods.
  • RCW 82.08.0283— Exemptions—Certain medical items.
  • RCW 82.08.0285— Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.
  • RCW 82.08.0287— Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles.
  • RCW 82.08.0288— Exemptions—Lease of certain irrigation equipment.
  • RCW 82.08.0289— Exemptions—Telephone, telecommunications, and ancillary services.
  • RCW 82.08.0291— Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.
  • RCW 82.08.0293— Exemptions—Sales of food and food ingredients.
  • RCW 82.08.0294— Exemptions—Sales of feed for cultivating or raising fish for sale.
  • RCW 82.08.0296— Exemptions—Sales of feed consumed by livestock at a public livestock market.
  • RCW 82.08.0297— Exemptions—Sales of food purchased under the supplemental nutrition assistance program.
  • RCW 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 82.08.0299— Exemptions—Emergency lodging for homeless persons—Conditions.
  • RCW 82.08.0311— Exemptions—Sales of materials and supplies used in packing horticultural products.
  • RCW 82.08.0315— Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate.
  • RCW 82.08.0316— Exemptions—Sales of cigarettes by Indian retailers.
  • RCW 82.08.0317— Exemptions—Sales of motor vehicles to tribes or tribal members.
  • RCW 82.08.0318— Exemptions—Sales of vapor products by Indian retailers.
  • RCW 82.08.0531— Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability.
  • RCW 82.08.665— Exemptions—Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)
  • RCW 82.08.700— Exemptions—Vessels sold to nonresidents.
  • RCW 82.08.701— Exemptions—Grantee's receipt of salmon recovery grants.
  • RCW 82.08.702— Exemptions—Sales to a farmer performing custom farming services or farm management services.
  • RCW 82.08.798— Exemptions—Sales of feminine hygiene products.
  • RCW 82.08.803— Exemptions—Nebulizers.
  • RCW 82.08.804— Exemptions—Ostomic items.
  • RCW 82.08.805— Exemptions—Personal property used at an aluminum smelter.
  • RCW 82.08.806— Exemptions—Sale of computer equipment parts and services to printer or publisher. (Effective until January 1, 2034.)
  • RCW 82.08.807— Exemptions—Direct mail delivery charges.
  • RCW 82.08.808— Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
  • RCW 82.08.809— Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
  • RCW 82.08.810— Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Exemption certificate—Payments on cessation of operation.
  • RCW 82.08.811— 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 82.08.814— Exemptions—Mobility enhancing equipment.
  • RCW 82.08.817— Additional tax on sales of certain motor vehicles. (Effective January 1, 2026.)
  • RCW 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 82.08.830— Exemptions—Sales at camp or conference center by nonprofit organization.
  • RCW 82.08.832— Exemptions—Sales of gun safes.
  • RCW 82.08.833— Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements.
  • RCW 82.08.834— Exemptions—Sales/leasebacks by regional transit authorities.
  • RCW 82.08.850— Exemptions—Conifer seed.
  • RCW 82.08.855— Exemptions—Replacement parts for qualifying farm machinery and equipment.
  • RCW 82.08.865— Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
  • RCW 82.08.870— Exemptions—Motorcycles for training programs.
  • RCW 82.08.875— Exemptions—Automotive adaptive equipment. (Expires July 1, 2028.)
  • RCW 82.08.880— Exemptions—Animal pharmaceuticals.
  • RCW 82.08.890— Exemptions—Qualifying livestock nutrient management equipment and facilities.
  • RCW 82.08.900— Exemptions—Anaerobic digesters.
  • RCW 82.08.910— Exemptions—Propane or natural gas to heat chicken structures.
  • RCW 82.08.920— Exemptions—Chicken bedding materials.
  • RCW 82.08.925— Exemptions—Dietary supplements.
  • RCW 82.08.935— Exemptions—Disposable devices used to deliver prescription drugs for human use.
  • RCW 82.08.940— Exemptions—Over-the-counter drugs for human use.
  • RCW 82.08.945— Exemptions—Kidney dialysis devices.
  • RCW 82.08.950— Exemptions—Steam, electricity, electrical energy.
  • RCW 82.08.956— Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2034.)
  • RCW 82.08.962— Exemptions—Sales of machinery and equipment used in generating electricity. (Expires January 1, 2030.)
  • RCW 82.08.965— Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)
  • RCW 82.08.970— Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)
  • RCW 82.08.975— Exemptions—Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
  • RCW 82.08.980— Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
  • RCW 82.08.983— Exemptions—Wax and ceramic materials.
  • RCW 82.08.985— Exemptions—Insulin.
  • RCW 82.08.986— Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires July 1, 2048.)
  • RCW 82.08.988— Requirements for computer data centers receiving an exemption—Labor agreements.
  • RCW 82.08.989— Exemptions—Internet and telecommunications infrastructure. (Expires January 1, 2030.)
  • RCW 82.08.990— Exemptions—Import or export commerce.
  • RCW 82.08.993— Exemptions—Fuel cell electric vehicles—Report to the legislature. (Expires June 30, 2029.)
  • RCW 82.08.994— Exemptions—Zero emission buses.
  • RCW 82.08.995— Exemptions—Certain limited purpose public corporations, commissions, and authorities.
  • RCW 82.08.996— Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)
  • RCW 82.08.997— Exemptions—Temporary medical housing.
  • RCW 82.08.998— Exemptions—Weatherization of a residence.
  • RCW 82.08.999— Exemptions—Joint municipal utility services authorities.
  • RCW 82.08.02061— Exemptions—Working families—Reports to legislature.
  • RCW 82.08.02525— Exemptions—Sale of copied public records by state and local agencies.
  • RCW 82.08.02535— Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.
  • RCW 82.08.02537— Exemptions—Sales of academic transcripts.
  • RCW 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 82.08.02566— Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
  • RCW 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 82.08.02569— 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 82.08.02573— Exemptions—Sales by a nonprofit organization for fund-raising activities.
  • RCW 82.08.02665— Exemptions—Sales of watercraft, vessels to residents of foreign countries.
  • RCW 82.08.02745— Exemptions—Charges for labor and services or sales of tangible personal property related to farmworker housing—Exemption certificate—Rules. (Expires January 1, 2032.)
  • RCW 82.08.02795— Exemptions—Sales to free hospitals.
  • RCW 82.08.02805— Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.
  • RCW 82.08.02806— Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
  • RCW 82.08.02807— Exemptions—Sales to organ procurement organization.
  • RCW 82.08.02875— Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.
  • RCW 82.08.02915— Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis.
  • RCW 82.08.02917— Youth in crisis—Definition—Limited purpose.
  • RCW 82.08.9651— Exemptions—Gases and chemicals used in production of semiconductor materials. (Expires January 1, 2034.)
  • RCW 82.08.9861— Exemptions—Eligible server equipment—Eligible power infrastructure in counties with populations over 800,000. (Expires July 1, 2038.)
  • RCW 82.08.9891— Internet and telecommunications infrastructure—Labor agreements. (Expires January 1, 2030.)
  • RCW 82.08.9994— Exemptions—Bottled water—Prescription use.
  • RCW 82.08.9995— Exemptions—Restaurant employee meals.
  • RCW 82.08.9996— Exemptions—Vessel deconstruction.
  • 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 82.08.9998— Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.
  • RCW 82.08.9999— Exemptions—Vehicles using clean alternative fuels and electric vehicles. (Expires August 1, 2028.)
  • RCW 82.08.025651— Exemptions—Sales of machinery and equipment to public research institutions.
  • RCW 82.08.025661— Exemptions—Aircraft maintenance repair—Building construction. (Expires January 1, 2031.)
  • RCW 82.08.99941— Exemptions—Bottled water—Primary water source unsafe.
  • RCW 82.08.99991— Tax preferences—Expiration dates.