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OpenJurist

Chapter

USE TAX

  • RCW 82.12.010— Definitions.
  • RCW 82.12.020— Use tax imposed. (Effective until January 1, 2026.)
  • RCW 82.12.022— Natural or manufactured gas—Use tax imposed—Exemption. (Contingent expiration date.)
  • RCW 82.12.023— Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
  • RCW 82.12.024— Deferral of use tax on certain users of natural or manufactured gas.
  • RCW 82.12.031— Exemptions—Use by artistic or cultural organizations of certain objects.
  • RCW 82.12.032— Exemption—Use of used park model trailers.
  • RCW 82.12.033— Exemption—Use of certain used mobile homes.
  • RCW 82.12.034— Exemption—Use of used floating homes.
  • RCW 82.12.035— Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
  • RCW 82.12.036— Exemptions and credits—Pollution control facilities.
  • RCW 82.12.037— Credits and refunds—Bad debts.
  • RCW 82.12.038— Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
  • RCW 82.12.040— Retailers to collect tax—Penalty.
  • RCW 82.12.045— Collection of tax on vehicles by county auditor or director of licensing—Remittance.
  • RCW 82.12.060— Installment sales or leases.
  • RCW 82.12.070— Cash receipts taxpayers—Bad debts.
  • RCW 82.12.080— Administration.
  • RCW 82.12.145— Delivery charges.
  • RCW 82.12.195— Bundled transactions—Tax imposed.
  • RCW 82.12.0201— Dedication of taxes—Comprehensive performance audits.
  • RCW 82.12.0203— Refinery fuel gas—Value—Tax rate—Local use tax exemption.
  • RCW 82.12.0205— Exemptions—Waste vegetable oil.
  • RCW 82.12.0207— Exemptions—Adapted housing—Disabled veterans—Construction.
  • RCW 82.12.207— Investment data for investment firms. (Expires July 1, 2031.)
  • RCW 82.12.0208— Exemptions—Digital codes.
  • RCW 82.12.215— Exemptions—Large private airplanes. (Expires July 1, 2031.)
  • RCW 82.12.225— Exemptions—Nonprofit fund-raising activities.
  • RCW 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.
  • RCW 82.12.0253— Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
  • RCW 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 boundaries—Conditions—Use of vehicle under trip permit to point outside state.
  • RCW 82.12.0255— Exemptions—Nontaxable tangible personal property, warranties, and digital products.
  • RCW 82.12.0256— Exemptions—Use of motor vehicle and special fuel—Conditions.
  • RCW 82.12.0257— Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.
  • RCW 82.12.0258— Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.
  • RCW 82.12.0259— Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
  • RCW 82.12.0261— Exemptions—Use of livestock.
  • RCW 82.12.0262— Exemptions—Use of poultry for producing poultry and poultry products for sale.
  • RCW 82.12.0263— Exemptions—Use of fuel by extractor or manufacturer thereof.
  • RCW 82.12.0264— Exemptions—Use of dual-controlled motor vehicles by school for driver training.
  • RCW 82.12.0265— Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.
  • RCW 82.12.0266— Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state.
  • RCW 82.12.0267— Exemptions—Use of semen in artificial insemination of livestock.
  • RCW 82.12.0268— Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
  • RCW 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 82.12.0271— Exemptions—Use of wearing apparel only as a sample for display for sale.
  • RCW 82.12.0272— Exemptions—Use of personal property in single trade shows.
  • RCW 82.12.0273— Exemptions—Use of pollen.
  • RCW 82.12.0274— Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.)
  • RCW 82.12.0275— Exemptions—Use of certain drugs or family planning devices.
  • RCW 82.12.0276— Exemptions—Use of returnable containers for beverages and foods.
  • RCW 82.12.0277— Exemptions—Certain medical items.
  • RCW 82.12.0279— Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
  • RCW 82.12.0282— Exemptions—Use of vans as ride-sharing vehicles.
  • RCW 82.12.0283— Exemptions—Use of certain irrigation equipment.
  • RCW 82.12.0284— Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
  • RCW 82.12.0293— Exemptions—Use of food and food ingredients.
  • RCW 82.12.0294— Exemptions—Use of feed for cultivating or raising fish for sale.
  • RCW 82.12.0296— Exemptions—Use of feed consumed by livestock at a public livestock market.
  • RCW 82.12.0297— Exemptions—Use of food purchased under the supplemental nutrition assistance program.
  • RCW 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 82.12.0311— Exemptions—Use of materials and supplies in packing horticultural products.
  • RCW 82.12.0315— Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
  • RCW 82.12.0316— Exemptions—Sales of cigarettes by Indian retailers.
  • RCW 82.12.0318— Exemptions—Use of vapor products sold by Indian retailers.
  • RCW 82.12.0345— Exemptions—Use of newspapers.
  • RCW 82.12.0347— Exemptions—Use of academic transcripts.
  • RCW 82.12.665— Exemptions—Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)
  • RCW 82.12.700— Exemptions—Vessels sold to nonresidents.
  • RCW 82.12.702— Exemptions—Sales to a farmer performing custom farming services or farm management services.
  • RCW 82.12.798— Exemptions—Use of feminine hygiene products.
  • RCW 82.12.799— Exemptions—Vessels exempt from registration. (Expires January 1, 2029.)
  • RCW 82.12.800— Exemptions—Uses of vessel, vessel's trailer by manufacturer.
  • RCW 82.12.801— Exemptions—Uses of vessel, vessel's trailer by dealer.
  • RCW 82.12.802— Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.
  • RCW 82.12.803— Exemptions—Nebulizers.
  • RCW 82.12.804— Exemptions—Ostomic items.
  • RCW 82.12.805— Exemptions—Personal property used at an aluminum smelter.
  • RCW 82.12.806— Exemptions—Use of computer equipment parts and services by printer or publisher.
  • RCW 82.12.807— Exemptions—Direct mail delivery charges.
  • RCW 82.12.808— Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.
  • RCW 82.12.809— Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
  • RCW 82.12.810— Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.
  • RCW 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 82.12.814— Exemptions—Mobility enhancing equipment.
  • RCW 82.12.817— Exemptions—Fuel cell electric vehicles. (Expires June 30, 2029.)
  • RCW 82.12.818— Additional tax on use of motor vehicles if vehicle value exceeds $100,000. (Effective January 1, 2026.)
  • RCW 82.12.820— Exemptions—Warehouse and grain elevators and distribution centers.
  • RCW 82.12.832— Exemptions—Use of gun safes.
  • RCW 82.12.834— Exemptions—Sales/leasebacks by regional transit authorities.
  • RCW 82.12.845— Use of motorcycles loaned to department of licensing.
  • RCW 82.12.850— Exemptions—Conifer seed.
  • RCW 82.12.855— Exemptions—Replacement parts for qualifying farm machinery and equipment.
  • RCW 82.12.860— Exemptions—Property and services acquired from a federal credit union.
  • RCW 82.12.865— Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
  • RCW 82.12.875— Automotive adaptive equipment. (Expires July 1, 2028.)
  • RCW 82.12.880— Exemptions—Animal pharmaceuticals.
  • RCW 82.12.890— Exemptions—Livestock nutrient management equipment and facilities.
  • RCW 82.12.900— Exemptions—Anaerobic digesters.
  • RCW 82.12.910— Exemptions—Propane or natural gas to heat chicken structures.
  • RCW 82.12.920— Exemptions—Chicken bedding materials.
  • RCW 82.12.925— Exemptions—Dietary supplements.
  • RCW 82.12.930— Exemptions—Watershed protection or flood prevention.
  • RCW 82.12.935— Exemptions—Disposable devices used to deliver prescription drugs for human use.
  • RCW 82.12.940— Exemptions—Over-the-counter drugs for human use.
  • RCW 82.12.945— Exemptions—Kidney dialysis devices.
  • RCW 82.12.950— Exemptions—Steam, electricity, electrical energy.
  • RCW 82.12.956— Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2034.)
  • RCW 82.12.962— Exemptions—Use of machinery and equipment in generating electricity. (Expires January 1, 2030.)
  • RCW 82.12.964— Use of machinery and equipment used in generating electricity—Effect of exemption expiration.
  • RCW 82.12.965— Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)
  • RCW 82.12.970— Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)
  • RCW 82.12.975— Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
  • RCW 82.12.980— Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
  • RCW 82.12.983— Exemptions—Wax and ceramic materials.
  • RCW 82.12.985— Exemptions—Insulin.
  • RCW 82.12.986— Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires July 1, 2053.)
  • RCW 82.12.989— Exemptions—Internet and telecommunications infrastructure. (Expires January 1, 2030.)
  • RCW 82.12.994— Exemptions—Zero emission buses.
  • RCW 82.12.995— Exemptions—Certain limited purpose public corporations, commissions, and authorities.
  • RCW 82.12.996— Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)
  • RCW 82.12.998— Exemptions—Weatherization of a residence.
  • RCW 82.12.999— Exemptions—Joint municipal utility services authorities.
  • RCW 82.12.02525— Exemptions—Sale of copied public records by state and local agencies.
  • RCW 82.12.02565— Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.
  • RCW 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 82.12.02568— Exemptions—Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
  • RCW 82.12.02569— 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 82.12.02595— Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.
  • RCW 82.12.02685— Exemptions—Use of tangible personal property related to farmworker housing. (Expires January 1, 2032.)
  • RCW 82.12.02745— Exemptions—Use by free hospitals of certain items.
  • RCW 82.12.02747— Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.
  • RCW 82.12.02748— Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
  • RCW 82.12.02749— Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.
  • RCW 82.12.02915— Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.
  • RCW 82.12.9651— Exemptions—Gases and chemicals used in production of semiconductor materials. (Expires January 1, 2034.)
  • RCW 82.12.9861— Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000. (Expires July 1, 2043.)
  • RCW 82.12.9993— Exemptions—Food, drinks, or meals furnished by a senior living community.
  • RCW 82.12.9994— Exemptions—Bottled water—Prescription use.
  • RCW 82.12.9995— Exemptions—Restaurant employee meals.
  • RCW 82.12.9997— Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
  • RCW 82.12.9998— Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.
  • RCW 82.12.9999— Exemptions—Vehicles using clean alternative fuels and electric vehicles. (Expires August 1, 2028.)
  • RCW 82.12.025651— Exemptions—Use of machinery and equipment by public research institutions.
  • RCW 82.12.025661— Exemptions—Aircraft maintenance repair—Building construction. (Expires January 1, 2031.)
  • RCW 82.12.99941— Exemptions—Bottled water—Primary water source unsafe.
  • RCW 82.12.99991— Tax preferences—Expiration dates.