RCW 82.12.010
Definitions.
For the purposes of this chapter:
(1) The meaning ascribed to words and phrases in chapters
82.04
and
82.08
RCW, insofar as applicable, has full force and effect with respect to taxes imposed under the provisions of this chapter. "Consumer," in addition to the meaning ascribed to it in chapters
82.04
and
82.08
RCW insofar as applicable, also means any person who distributes or displays, or causes to be distributed or displayed, any article of tangible personal property, except newspapers, the primary purpose of which is to promote the sale of products or services. With respect to property distributed to persons within this state by a consumer as defined in this subsection (1), the use of the property is deemed to be by such consumer.
(2) "Extended warranty" has the same meaning as in RCW 82.04.050
(7).
(3) "Purchase price" means the same as sales price as defined in RCW 82.08.010
.
(4)(a)(i) Except as provided in (a)(ii) of this subsection (4), "retailer" means every seller as defined in RCW 82.08.010
and every person engaged in the business of selling tangible personal property at retail and every person required to collect from purchasers the tax imposed under this chapter.
(ii) "Retailer" does not include a professional employer organization when a covered employee coemployed with the client under the terms of a professional employer agreement engages in activities that constitute a sale of tangible personal property, extended warranty, digital good, digital code, or a sale of any digital automated service or service defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c) that is subject to the tax imposed by this chapter. In such cases, the client, and not the professional employer organization, is deemed to be the retailer and is responsible for collecting and remitting the tax imposed by this chapter.
(b) For the purposes of (a) of this subsection, the terms "client," "covered employee," "professional employer agreement," and "professional employer organization" have the same meanings as in RCW 82.04.540
.
(5) "Taxpayer" and "purchaser" include all persons included within the meaning of the word "buyer" and the word "consumer" as defined in chapters
82.04
and
82.08
RCW.
(6) "Use," "used," "using," or "put to use" have their ordinary meaning, and mean:
(a) With respect to tangible personal property, except for natural gas and manufactured gas, the first act within this state by which the taxpayer takes or assumes dominion or control over the article of tangible personal property (as a consumer), and include installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption within this state;
(b) With respect to a service defined in RCW 82.04.050
(2)(a), the first act within this state after the service has been performed by which the taxpayer takes or assumes dominion or control over the article of tangible personal property upon which the service was performed (as a consumer), and includes installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption of the article within this state;
(c) With respect to an extended warranty, the first act within this state after the extended warranty has been acquired by which the taxpayer takes or assumes dominion or control over the article of tangible personal property to which the extended warranty applies, and includes installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption of the article within this state;
(d) With respect to a digital good or digital code, the first act within this state by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses or enjoys the digital good or digital code;
(e) With respect to a digital automated service, the first act within this state by which the taxpayer, as a consumer, uses, enjoys, or otherwise receives the benefit of the service;
(f) With respect to a service defined as a retail sale in *RCW 82.04.050
(6)(c), the first act within this state by which the taxpayer, as a consumer, accesses the prewritten computer software;
(g) With respect to a service defined as a retail sale in RCW 82.04.050
(2)(g), the first act within this state after the service has been performed by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses or enjoys the digital good upon which the service was performed; and
(h) With respect to natural gas or manufactured gas, the use of which is taxable under RCW 82.12.022, including gas that is also taxable under the authority of RCW 82.14.230, the first act within this state by which the taxpayer consumes the gas by burning the gas or storing the gas in the taxpayer's own facilities for later consumption by the taxpayer.
(7)(a) "Value of the article used" is the purchase price for the article of tangible personal property, the use of which is taxable under this chapter. The term also includes, in addition to the purchase price, the amount of any tariff or duty paid with respect to the importation of the article used. In case the article used is acquired by lease or by gift or is extracted, produced, or manufactured by the person using the same or is sold under conditions wherein the purchase price does not represent the true value thereof, the value of the article used is determined as nearly as possible according to the retail selling price at place of use of similar products of like quality and character under such rules as the department may prescribe.
(b) In case the articles used are acquired by bailment, the value of the use of the articles so used must be in an amount representing a reasonable rental for the use of the articles so bailed, determined as nearly as possible according to the value of such use at the places of use of similar products of like quality and character under such rules as the department of revenue may prescribe. In case any such articles of tangible personal property are used in respect to the construction, repairing, decorating, or improving of, and which become or are to become an ingredient or component of, new or existing buildings or other structures under, upon, or above real property of or for the United States, any instrumentality thereof, or a county or city housing authority created pursuant to chapter
35.82
RCW, including the installing or attaching of any such articles therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation, then the value of the use of such articles so used is determined according to the retail selling price of such articles, or in the absence of such a selling price, as nearly as possible according to the retail selling price at place of use of similar products of like quality and character or, in the absence of either of these selling price measures, such value may be determined upon a cost basis, in any event under such rules as the department of revenue may prescribe.
(c) In the case of articles owned by a user engaged in business outside the state which are brought into the state for no more than 180 days in any period of 365 consecutive days and which are temporarily used for business purposes by the person in this state, the value of the article used must be an amount representing a reasonable rental for the use of the articles, unless the person has paid tax under this chapter or chapter
82.08
RCW upon the full value of the article used, as defined in (a) of this subsection.
(d) In the case of articles manufactured or produced by the user and used in the manufacture or production of products sold or to be sold to the department of defense of the United States, the value of the articles used is determined according to the value of the ingredients of such articles.
(e) In the case of an article manufactured or produced for purposes of serving as a prototype for the development of a new or improved product, the value of the article used is determined by: (i) The retail selling price of such new or improved product when first offered for sale; or (ii) the value of materials incorporated into the prototype in cases in which the new or improved product is not offered for sale.
(f) In the case of an article purchased with a direct pay permit under RCW 82.32.087, the value of the article used is determined by the purchase price of such article if, but for the use of the direct pay permit, the transaction would have been subject to sales tax.
(g) In the case of asphalt or aggregates manufactured or extracted by a person providing services taxable under RCW 82.04.280
(1)(b) and used by that person in providing those services, the value of the asphalt or aggregates is equal to the sum of all direct and indirect costs attributable to the asphalt or aggregates used, plus a public road construction market adjustment of five percent of those costs.
(8) "Value of the digital good or digital code used" means the purchase price for the digital good or digital code, the use of which is taxable under this chapter. If the digital good or digital code is acquired other than by purchase, the value of the digital good or digital code must be determined as nearly as possible according to the retail selling price at place of use of similar digital goods or digital codes of like quality and character under rules the department may prescribe.
(9) "Value of the extended warranty used" means the purchase price for the extended warranty, the use of which is taxable under this chapter. If the extended warranty is received by gift or under conditions wherein the purchase price does not represent the true value of the extended warranty, the value of the extended warranty used is determined as nearly as possible according to the retail selling price at place of use of similar extended warranties of like quality and character under rules the department may prescribe.
(10) "Value of the service used" means the purchase price for the digital automated service or other service, the use of which is taxable under this chapter. If the service is received by gift or under conditions wherein the purchase price does not represent the true value thereof, the value of the service used is determined as nearly as possible according to the retail selling price at place of use of similar services of like quality and character under rules the department may prescribe.
[
2023 c 307 s 2
;
2017 c 323 s 519
;
2015 c 169 s 5
. Prior:
2010 c 127 s 4
;
2009 c 535 s 304
;
2006 c 301 s 3
;
2005 c 514 s 104
; prior:
2003 c 168 s 102
;
2003 c 5 s 1
;
2002 c 367 s 3
;
2001 c 188 s 3
;
1994 c 93 s 1
; prior:
1985 c 222 s 1
;
1985 c 132 s 1
;
1983 1st ex.s. c 55 s 2
; 1975-'76 2nd ex.s. c 1 s 1;
1975 1st ex.s. c 278 s 52
;
1965 ex.s. c 173 s 17
;
1961 c 293 s 15
;
1961 c 15 s 82.12.010
; prior:
1955 c 389 s 24
;
1951 1st ex.s. c 9 s 3
;
1949 c 228 s 9
;
1945 c 249 s 8
;
1943 c 156 s 10
;
1939 c 225 s 18
;
1937 c 191 s 4
;
1935 c 180 s 35
; Rem. Supp. 1949 s 8370-35.]
NOTES:
*
Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Findings
—
Intent
—
Application
—
Effective date
—
2023 c 307:
See notes following RCW 82.04.450
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Effective date
—
2015 c 169:
See note following RCW 82.04.050
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
Act does not affect application of Title
50
or
51
RCW
—
2006 c 301:
See notes following RCW 82.32.710
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Finding
—
Intent
—
Retroactive application
—
2003 c 5:
"The legislature finds that in the enactment of chapter 367, Laws of 2002, some use tax exemptions were not updated to reflect the change in taxability regarding services. It is the legislature's intent to correct this omission by amending the various use tax exemptions so that services exempt from the sales tax are also exempt from the use tax. Sections 1 through 19 of this act apply retroactively to June 1, 2002. The department of revenue shall refund any use taxes paid and forgive use taxes unpaid as a result of the omission." [
2003 c 5 s 20
.]
Effective date
—
2003 c 5:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 18, 2003]." [
2003 c 5 s 21
.]
Severability
—
Effective date
—
2002 c 367:
See notes following RCW 82.04.060
.
Finding
—
Intent
—
Effective date
—
2001 c 188:
See notes following RCW 82.32.087
.
Effective date
—
1994 c 93:
"This act shall take effect July 1, 1994." [
1994 c 93 s 3
.]
Effective dates
—
1983 1st ex.s. c 55:
See note following RCW 82.08.010
.
Application to preexisting contracts
—
1975-'76 2nd ex.s. c 1; 1975 1st ex.s. c 90:
"In the event any person has entered into a contract prior to July 1, 1975 or has bid upon a contract prior to July 1, 1975 and has been awarded the contract after July 1, 1975, the additional taxes imposed by chapter 90, Laws of 1975 1st ex. sess., section 5, chapter 291, Laws of 1975 1st ex. sess. and this 1975 amendatory act shall not be required to be paid by such person in carrying on activities in the fulfillment of such contract." [1975-'76 2nd ex.s. c 1 s 3;
1975 1st ex.s. c 90 s 4
.]
Severability
—
1975-'76 2nd ex.s. c 1:
"If any provision of this 1975 amendatory act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1975-'76 2nd ex.s. c 1 s 4.]
Construction
—
Severability
—
1975 1st ex.s. c 278:
See notes following RCW 11.08.160
.
Effective date
—
1965 ex.s. c 173:
See note following RCW 82.04.050
.
RCW 82.12.020
Use tax imposed.
(Effective until January 1, 2026.)
(1) There is levied and collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any:
(a) Article of tangible personal property acquired by the user in any manner, including tangible personal property acquired at a casual or isolated sale, and including by-products used by the manufacturer thereof, except as otherwise provided in this chapter, irrespective of whether the article or similar articles are manufactured or are available for purchase within this state;
(b) Prewritten computer software, regardless of the method of delivery, but excluding prewritten computer software that is either provided free of charge or is provided for temporary use in viewing information, or both;
(c) Services defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c), excluding services defined as a retail sale in *RCW 82.04.050
(6)(c) that are provided free of charge;
(d) Extended warranty; or
(e)(i) Digital good, digital code, or digital automated service, including the use of any services provided by a seller exclusively in connection with digital goods, digital codes, or digital automated services, whether or not a separate charge is made for such services.
(ii) With respect to the use of digital goods, digital automated services, and digital codes acquired by purchase, the tax imposed in this subsection (1)(e) applies in respect to:
(A) Sales in which the seller has granted the purchaser the right of permanent use;
(B) Sales in which the seller has granted the purchaser a right of use that is less than permanent;
(C) Sales in which the purchaser is not obligated to make continued payment as a condition of the sale; and
(D) Sales in which the purchaser is obligated to make continued payment as a condition of the sale.
(iii) With respect to digital goods, digital automated services, and digital codes acquired other than by purchase, the tax imposed in this subsection (1)(e) applies regardless of whether or not the consumer has a right of permanent use or is obligated to make continued payment as a condition of use.
(2) The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or service taxable under *RCW 82.04.050
(2) (a) or (g) or (6)(c), if the sale to, or the use by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter
82.08
RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.
(3)(a) Except as provided in this section, payment of the tax imposed by this chapter or chapter
82.08
RCW by one purchaser or user of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service does not have the effect of exempting any other purchaser or user of the same property, extended warranty, digital good, digital code, digital automated service, or other service from the taxes imposed by such chapters.
(b) The tax imposed by this chapter does not apply:
(i) If the sale to, or the use by, the present user or his or her bailor or donor has already been subjected to the tax under chapter
82.08
RCW or this chapter and the tax has been paid by the present user or by his or her bailor or donor;
(ii) In respect to the use of any article of tangible personal property acquired by bailment and the tax has once been paid based on reasonable rental as determined by RCW 82.12.060
measured by the value of the article at time of first use multiplied by the tax rate imposed by chapter
82.08
RCW or this chapter as of the time of first use;
(iii) In respect to the use of any article of tangible personal property acquired by bailment, if the property was acquired by a previous bailee from the same bailor for use in the same general activity and the original bailment was prior to June 9, 1961; or
(iv) To the use of digital goods or digital automated services, which were obtained through the use of a digital code, if the sale of the digital code to, or the use of the digital code by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter
82.08
RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.
(4)(a) Except as provided in (b) of this subsection (4), the tax is levied and must be collected in an amount equal to the value of the article used, value of the digital good or digital code used, value of the extended warranty used, or value of the service used by the taxpayer, multiplied by the applicable rates in effect for the retail sales tax under RCW 82.08.020
.
(b) In the case of a seller required to collect use tax from the purchaser, the tax must be collected in an amount equal to the purchase price multiplied by the applicable rate in effect for the retail sales tax under RCW 82.08.020
.
(5) Beginning July 1, 2027, the portion of taxes collected by the state under subsection (1) of this section equal to 0.1 percent of the value of the article used, value of the digital good or digital code used, value of the extended warranty used, or value of the service used by the taxpayer, must be deposited in the multimodal transportation account created in RCW 47.66.070
.
(6) For purposes of the tax imposed in this section, "person" includes anyone within the definition of "buyer," "purchaser," and "consumer" in RCW 82.08.010
.
[
2025 c 418 s 4
;
2017 c 323 s 520
;
2015 c 169 s 6
;
2010 1st sp.s. c 23 s 206
;
2009 c 535 s 305
;
2005 c 514 s 105
. Prior:
2003 c 361 s 302
;
2003 c 168 s 214
;
2003 c 5 s 2
;
2002 c 367 s 4
;
1999 c 358 s 9
;
1998 c 332 s 7
;
1996 c 148 s 5
;
1994 c 93 s 2
;
1983 c 7 s 7
;
1981 2nd ex.s. c 8 s 2
;
1980 c 37 s 79
;
1977 ex.s. c 324 s 3
; 1975-'76 2nd ex.s. c 130 s 2; 1975-'76 2nd ex.s. c 1 s 2;
1971 ex.s. c 281 s 10
;
1969 ex.s. c 262 s 32
;
1967 ex.s. c 149 s 22
;
1965 ex.s. c 173 s 18
;
1961 c 293 s 9
;
1961 c 15 s 82.12.020
; prior:
1959 ex.s. c 3 s 10
;
1955 ex.s. c 10 s 3
;
1955 c 389 s 25
;
1949 c 228 s 7
;
1943 c 156 s 8
;
1941 c 76 s 6
;
1939 c 225 s 14
;
1937 c 191 s 1
;
1935 c 180 s 31
; Rem. Supp. 1949 s 8370-31.]
NOTES:
*Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Effective date
—
2015 c 169:
See note following RCW 82.04.050
.
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.32.655
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Effective dates
—
2003 c 361:
See note following RCW 82.08.020
.
Findings
—
2003 c 361:
See note following RCW 82.38.030
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Severability
—
Effective date
—
2002 c 367:
See notes following RCW 82.04.060
.
Effective date
—
1999 c 358 ss 1 and 3-21:
See note following RCW 82.04.3651
.
Findings
—
Intent
—
Effective date
—
1998 c 332:
See notes following RCW 82.04.29001
.
Severability
—
Effective date
—
1996 c 148:
See notes following RCW 82.04.050
.
Effective date
—
1994 c 93:
See note following RCW 82.12.010
.
Construction
—
Severability
—
Effective dates
—
1983 c 7:
See notes following RCW 82.08.020
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
Effective date
—
1975-'76 2nd ex.s. c 130:
See note following RCW 82.08.020
.
Application to preexisting contracts
—
1975-'76 2nd ex.s. c 1:
See note following RCW 82.12.010
.
Severability
—
1975-'76 2nd ex.s. c 1:
See note following RCW 82.12.010
.
High capacity transportation systems
—
Sales and use tax: RCW 81.104.170
.
PDF
RCW 82.12.020
Use tax imposed.
(Effective January 1, 2026.)
(1) There is levied and collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any:
(a) Article of tangible personal property acquired by the user in any manner, including tangible personal property acquired at a casual or isolated sale, and including by-products used by the manufacturer thereof, except as otherwise provided in this chapter, irrespective of whether the article or similar articles are manufactured or are available for purchase within this state;
(b) Prewritten computer software, regardless of the method of delivery, but excluding prewritten computer software that is either provided free of charge or is provided for temporary use in viewing information, or both;
(c) Services defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c), excluding services defined as a retail sale in *RCW 82.04.050
(6)(c) that are provided free of charge;
(d) Extended warranty; or
(e)(i) Digital good, digital code, or digital automated service, including the use of any services provided by a seller exclusively in connection with digital goods, digital codes, or digital automated services, whether or not a separate charge is made for such services.
(ii) With respect to the use of digital goods, digital automated services, and digital codes acquired by purchase, the tax imposed in this subsection (1)(e) applies in respect to:
(A) Sales in which the seller has granted the purchaser the right of permanent use;
(B) Sales in which the seller has granted the purchaser a right of use that is less than permanent;
(C) Sales in which the purchaser is not obligated to make continued payment as a condition of the sale; and
(D) Sales in which the purchaser is obligated to make continued payment as a condition of the sale.
(iii) With respect to digital goods, digital automated services, and digital codes acquired other than by purchase, the tax imposed in this subsection (1)(e) applies regardless of whether or not the consumer has a right of permanent use or is obligated to make continued payment as a condition of use.
(2) The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or service taxable under *RCW 82.04.050
(2) (a) or (g) or (6)(c), if the sale to, or the use by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter
82.08
RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.
(3)(a) Except as provided in this section, payment of the tax imposed by this chapter or chapter
82.08
RCW by one purchaser or user of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service does not have the effect of exempting any other purchaser or user of the same property, extended warranty, digital good, digital code, digital automated service, or other service from the taxes imposed by such chapters.
(b) The tax imposed by this chapter does not apply:
(i) If the sale to, or the use by, the present user or his or her bailor or donor has already been subjected to the tax under chapter
82.08
RCW or this chapter and the tax has been paid by the present user or by his or her bailor or donor;
(ii) In respect to the use of any article of tangible personal property acquired by bailment and the tax has once been paid based on reasonable rental as determined by RCW 82.12.060
measured by the value of the article at time of first use multiplied by the tax rate imposed by chapter
82.08
RCW or this chapter as of the time of first use;
(iii) In respect to the use of any article of tangible personal property acquired by bailment, if the property was acquired by a previous bailee from the same bailor for use in the same general activity and the original bailment was prior to June 9, 1961; or
(iv) To the use of digital goods or digital automated services, which were obtained through the use of a digital code, if the sale of the digital code to, or the use of the digital code by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter
82.08
RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.
(4)(a) Except as provided in (b) of this subsection (4), the tax is levied and must be collected in an amount equal to the value of the article used, value of the digital good or digital code used, value of the extended warranty used, or value of the service used by the taxpayer, multiplied by the applicable rates in effect for the retail sales tax under RCW 82.08.020
.
(b) In the case of a seller required to collect use tax from the purchaser, the tax must be collected in an amount equal to the purchase price multiplied by the applicable rate in effect for the retail sales tax under RCW 82.08.020
.
(5) Beginning July 1, 2027, the portion of taxes collected by the state under subsection (1) of this section equal to 0.1 percent of the value of the article used, value of the digital good or digital code used, value of the extended warranty used, or value of the service used by the taxpayer, must be deposited in the multimodal transportation account created in RCW 47.66.070
.
(6) For purposes of the tax imposed in this section, "person" includes anyone within the definition of "buyer," "purchaser," and "consumer" in RCW 82.08.010
.
(7)(a) Beginning July 1, 2026, the tax imposed in this section at the rate provided in RCW 82.08.020
(4) applies to the use of a recreational vessel at the time that it is first used in this state by the consumer.
(b) The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070
.
(c) For purposes of this subsection, "recreational vessel" means a vessel as defined in RCW 88.02.310
that is subject to watercraft excise tax under chapter
82.49
RCW.
[
2025 c 418 s 4
;
2025 c 417 s 202
;
2017 c 323 s 520
;
2015 c 169 s 6
;
2010 1st sp.s. c 23 s 206
;
2009 c 535 s 305
;
2005 c 514 s 105
. Prior:
2003 c 361 s 302
;
2003 c 168 s 214
;
2003 c 5 s 2
;
2002 c 367 s 4
;
1999 c 358 s 9
;
1998 c 332 s 7
;
1996 c 148 s 5
;
1994 c 93 s 2
;
1983 c 7 s 7
;
1981 2nd ex.s. c 8 s 2
;
1980 c 37 s 79
;
1977 ex.s. c 324 s 3
; 1975-'76 2nd ex.s. c 130 s 2; 1975-'76 2nd ex.s. c 1 s 2;
1971 ex.s. c 281 s 10
;
1969 ex.s. c 262 s 32
;
1967 ex.s. c 149 s 22
;
1965 ex.s. c 173 s 18
;
1961 c 293 s 9
;
1961 c 15 s 82.12.020
; prior:
1959 ex.s. c 3 s 10
;
1955 ex.s. c 10 s 3
;
1955 c 389 s 25
;
1949 c 228 s 7
;
1943 c 156 s 8
;
1941 c 76 s 6
;
1939 c 225 s 14
;
1937 c 191 s 1
;
1935 c 180 s 31
; Rem. Supp. 1949 s 8370-31.]
NOTES:
Reviser's note:
*(1) RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
(2) This section was amended by 2025 c 417 s 202 and by 2025 c 418 s 4, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
Effective date
—
2025 c 417 ss 104, 105, 107-110, 201-206, 301-303, 604, and 903:
See note following RCW 46.17.355
.
Findings
—
Intent
—
2025 c 417:
See note following RCW 82.38.030
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Effective date
—
2015 c 169:
See note following RCW 82.04.050
.
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.32.655
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Effective dates
—
2003 c 361:
See note following RCW 82.08.020
.
Findings
—
2003 c 361:
See note following RCW 82.38.030
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Severability
—
Effective date
—
2002 c 367:
See notes following RCW 82.04.060
.
Effective date
—
1999 c 358 ss 1 and 3-21:
See note following RCW 82.04.3651
.
Findings
—
Intent
—
Effective date
—
1998 c 332:
See notes following RCW 82.04.29001
.
Severability
—
Effective date
—
1996 c 148:
See notes following RCW 82.04.050
.
Effective date
—
1994 c 93:
See note following RCW 82.12.010
.
Construction
—
Severability
—
Effective dates
—
1983 c 7:
See notes following RCW 82.08.020
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
Effective date
—
1975-'76 2nd ex.s. c 130:
See note following RCW 82.08.020
.
Application to preexisting contracts
—
1975-'76 2nd ex.s. c 1:
See note following RCW 82.12.010
.
Severability
—
1975-'76 2nd ex.s. c 1:
See note following RCW 82.12.010
.
High capacity transportation systems
—
Sales and use tax: RCW 81.104.170
.
RCW 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 funding comprehensive performance audits under RCW 43.09.470
. Revenue identified in this section shall be deposited in the performance audits of government account created in RCW 43.09.475
.
[
2006 c 1 s 4
(Initiative Measure No. 900, approved November 8, 2005).]
NOTES:
Short title
—
Effective date
—
2006 c 1 (Initiative Measure No. 900):
See RCW 43.09.471
.
Policies and purposes
—
Construction
—
Severability
—
Part headings not law
—
2006 c 1 (Initiative Measure No. 900):
See notes following RCW 43.09.470
.
RCW 82.12.0203
Refinery fuel gas
—
Value
—
Tax rate
—
Local use tax exemption.
(1)(a) The value of the article used with respect to refinery fuel gas subject to tax under this chapter is the three-year average spot price of natural gas as calculated by the department.
(b) For the purposes of this section, "three-year average spot price of natural gas" means the average of the 36 most recent monthly Henry Hub natural gas spot prices, as published by the federal energy information administration or successor federal agency.
(c) The department must calculate and publish the three-year average spot price of natural gas on its website on a quarterly basis by:
(i) March 25th of each year, for tax due under this chapter on activities occurring April 1st through June 30th of that year;
(ii) June 25th of each year, for tax due under this chapter on activities occurring July 1st through September 30th of that year;
(iii) September 25th of each year, for tax due under this chapter on activities occurring October 1st through December 31st of that year; and
(iv) December 25th of each year, for tax due under this chapter on activities occurring January 1st through March 31st of the following year.
(d) If the federal energy information administration or successor federal agency no longer publishes the Henry Hub natural gas spot price:
(i) The department must notify the appropriate fiscal committees of the legislature that the Henry Hub natural gas spot price is no longer being published by the federal government. This notification must occur before the beginning of the next regular legislative session following the department becoming aware that the federal energy information administration or successor federal agency no longer publishes the Henry Hub natural gas spot price.
(ii) Until such time as a replacement valuation standard is enacted into law, the value of the article used with respect to refinery fuel gas subject to tax under this chapter is the most recent three-year average spot price of natural gas published by the department on its website.
(2) In lieu of the use tax rate provided in RCW 82.12.020, refinery fuel gas is subject to a rate of:
(a) 0.963 percent from January 1, 2018, through December 31, 2018;
(b) 1.926 percent from January 1, 2019, through December 31, 2019;
(c) 2.889 percent from January 1, 2020, through December 31, 2020; and
(d) 3.852 percent from January 1, 2021, and thereafter.
(3) The use of fuel by the extractor or manufacturer thereof when used directly in the operation of the particular extractive operation or manufacturing plant that produced or manufactured the same is not subject to local use tax.
[
2023 c 68 s 2
;
2017 3rd sp.s. c 28 s 108
.]
NOTES:
Reviser's note:
The tax preference enacted in section 108, chapter 28, Laws of 2017 3rd sp. sess. and the effective date for that section subsequently amended by section 2, chapter 92, Laws of 2018 expires January 1, 2029, pursuant to the automatic expiration date established in RCW 82.32.805
(1)(a).
Tax preference performance statement
—
2018 c 92:
"(1) This section is the tax preference performance statement for the tax preference contained in section 108, chapter 28, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers and improve industry competitiveness, as indicated in RCW 82.32.808
(2) (a) and (b).
(3) If a review finds that there is an increase in self-produced fuel as the result of this tax preference, then the legislature intends to extend the expiration date of this tax preference.
(4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [
2018 c 92 s 1
.]
Application
—
2017 3rd sp.s. c 28 ss 107-109:
See note following RCW 82.12.0263
.
Existing rights and liability
—
Severability
—
Application
—
Effective dates
—
2017 3rd sp.s. c 28:
See notes following RCW 82.08.0531
.
RCW 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 production of biodiesel for personal use. The definitions in RCW 82.08.0205
apply to this section.
[
2008 c 237 s 3
.]
NOTES:
Effective date
—
2008 c 237:
See note following RCW 82.08.0205
.
RCW 82.12.0207
Exemptions
—
Adapted housing
—
Disabled veterans
—
Construction.
(1) An eligible purchaser who has paid the tax levied by RCW 82.12.020
on materials incorporated as an ingredient or component of adapted housing is eligible for an exemption from all or a portion of that tax in the form of a remittance.
(2) All of the eligibility requirements, conditions, limitations, and definitions in RCW 82.08.0207
apply to this section.
[
2017 c 176 s 3
.]
NOTES:
Reviser's note:
The tax preference enacted in section 3, chapter 176, Laws of 2017 expires January 1, 2028, pursuant to the automatic expiration date in RCW 82.32.805
(1)(a).
Findings
—
Intent
—
Application
—
2017 c 176:
See notes following RCW 82.08.0207
.
RCW 82.12.0208
Exemptions
—
Digital codes.
(1) The provisions of this chapter do not apply in respect to the use of a digital code for one or more digital products, if the use of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.12.020
.
(2) The provisions of this chapter do not apply to the use by a business or other organization of digital goods, digital codes, digital automated services, or services defined as a retail sale in *RCW 82.04.050
(6)(c) for the purpose of making the digital good or digital automated service, including a digital good or digital automated service acquired through the use of a digital code, or service defined as a retail sale in *RCW 82.04.050
(6)(c) available free of charge for the use or enjoyment of the general public. For purposes of this subsection (2), "general public" has the same meaning as in RCW 82.08.0208
. The exemption provided in this subsection (2) does not apply unless the user has the legal right to broadcast, rebroadcast, transmit, retransmit, license, relicense, distribute, redistribute, or exhibit the product, in whole or in part, to the general public.
(3) The provisions of this chapter do not apply to the use by students of digital goods furnished by a public or private elementary or secondary school, or an institution of higher education as defined in section 1001 or 1002 of the federal higher education act of 1965 (Title 20 U.S.C. Secs. 1001 and 1002), as existing on July 1, 2009.
(4)(a) The provisions of this chapter do not apply in respect to the use of digital goods that are:
(i) Of a noncommercial nature, such as personal email communications;
(ii) Created solely for an internal audience; or
(iii) Created solely for the business needs of the person who created the digital good, including business email communications, but not including the type of digital good that is offered for sale.
(b) This subsection (4) does not apply to the use of any digital goods purchased by the user, the user's donor, or anybody on the user's behalf.
(5) The provisions of this chapter do not apply in respect to the use of digital products or digital codes obtained by the end user free of charge.
(6) The provisions of this chapter do not apply to the use by a business of digital goods, and services rendered in respect to digital goods, where the digital goods and services rendered in respect to digital goods are used solely for business purposes. The exemption provided by this subsection (6) also applies to the use by a business of a digital code if all of the digital goods to be obtained through the use of the code will be used solely for business purposes. For purposes of this subsection (6), the definitions in RCW 82.08.0208
apply.
(7)(a) A business or other organization subject to the tax imposed in RCW 82.12.020
on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050
(6)(c) that are concurrently available for use within and outside this state is entitled to apportion the amount of tax due this state based on users in this state compared to users everywhere. The department may authorize or require an alternative method of apportionment supported by the taxpayer's records that fairly reflects the proportion of in-state to out-of-state use by the taxpayer of the digital goods, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050
(6)(c).
(b) No apportionment under this subsection (7) is allowed unless the apportionment method is supported by the taxpayer's records kept in the ordinary course of business.
(c) For purposes of this subsection (7), the following definitions apply:
(i) "Concurrently available for use within and outside this state" means that employees or other agents of the taxpayer may use the digital goods, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050
(6)(c) simultaneously at one or more locations within this state and one or more locations outside this state. A digital code is concurrently available for use within and outside this state if employees or other agents of the taxpayer may use the digital goods or digital automated services to be obtained by the code simultaneously at one or more locations within this state and one or more locations outside this state; and
(ii) "User" means an employee or agent of the taxpayer who is authorized by the taxpayer to use the digital goods, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050
(6)(c) in the performance of his or her duties as an employee or other agent of the taxpayer.
(8)(a) Except as provided in (b) of this subsection (8), the provisions of this chapter do not apply to the use of audio or video programming provided by a radio or television broadcaster.
(b)(i) Except as provided in (b)(ii) of this subsection (8), the exemption provided in this subsection (8) does not apply in respect to programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service.
(ii) The exemption provided in this subsection (8) applies to the sale of programming described in (b)(i) of this subsection (8) if the seller is subject to a franchise fee in this state under the authority of Title 47 U.S.C. Sec. 542(a) on the gross revenue derived from the sale.
(c) For purposes of this subsection (8), "radio or television broadcaster" includes satellite radio providers, satellite television providers, cable television providers, providers of subscription internet television, and persons who provide radio or television broadcasting to listeners or viewers for no charge.
[
2020 c 139 s 18
;
2009 c 535 s 601
.]
NOTES:
*
Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
RCW 82.12.022
Natural or manufactured gas
—
Use tax imposed
—
Exemption.
(Contingent expiration date.)
(1) A use tax is levied on every person in this state for the privilege of using natural gas or manufactured gas, including compressed natural gas and liquefied natural gas, within this state as a consumer.
(2) The tax must be levied and collected in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the public utility tax on gas distribution businesses under RCW 82.16.020
. The "value of the article used" does not include any amounts that are paid for the hire or use of a gas distribution business as defined in RCW 82.16.010
(2) in transporting the gas subject to tax under this subsection if those amounts are subject to tax under that chapter.
(3) The tax levied in this section does not apply to the use of natural or manufactured gas delivered to the consumer by other means than through a pipeline.
(4) The tax levied in this section does not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 82.16.020
with respect to the gas for which exemption is sought under this subsection.
(5)(a) The tax levied in this section does not apply to the use of natural or manufactured gas by an aluminum smelter as that term is defined in RCW 82.04.217
before January 1, 2027.
(b) A person claiming the exemption provided in this subsection (5) must file a complete annual tax performance report with the department under RCW 82.32.534
.
(6) The tax imposed by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in RCW 82.16.310
.
(7) The tax levied in this section does not apply to the use of natural or manufactured gas by a silicon smelter as that term is defined in RCW 82.16.315
.
(8) There is a credit against the tax levied under this section in an amount equal to any tax paid by:
(a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 82.16.020
by another state with respect to the gas for which a credit is sought under this subsection; or
(b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection.
(9) The use tax imposed in this section must be paid by the consumer to the department.
(10) There is imposed a reporting requirement on the person who delivered the gas to the consumer to make a quarterly report to the department. Such report must contain the volume of gas delivered, name of the consumer to whom delivered, and such other information as the department may require by rule.
(11) The department may adopt rules under chapter
34.05
RCW for the administration and enforcement of sections 1 through 6, chapter 384, Laws of 1989.
[
2017 3rd sp.s. c 37 s 707
; (2017 3rd sp.s. c 37 s 706 expired January 1, 2018);
2017 c 135 s 27
;
2015 3rd sp.s. c 6 s 506
;
2014 c 216 s 304
;
2011 c 174 s 304
. Prior:
2010 1st sp.s. c 2 s 5
;
2010 c 114 s 127
;
2006 c 182 s 5
;
2004 c 24 s 12
;
1994 c 124 s 9
;
1989 c 384 s 3
.]
NOTES:
Contingent expiration date
—
2017 3rd sp.s. c 37 ss 701-708:
See note following RCW 82.32.537
.
Findings
—
Intent
—
Tax preference performance statement
—
2017 3rd sp.s. c 37 ss 701-708:
See note following RCW 82.16.315
.
Effective date
—
2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803:
See note following RCW 82.04.2404
.
Effective date
—
2017 c 135:
See note following RCW 82.32.534
.
Effective dates
—
2015 3rd sp.s. c 6:
See note following RCW 82.04.4266
.
Findings
—
Tax preference performance statement
—
2015 3rd sp.s. c 6 ss 502-506:
See note following RCW 82.04.2909
.
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Application
—
Finding
—
Intent
—
2010 c 114:
See notes following RCW 82.32.534
.
Intent
—
Effective date
—
2004 c 24:
See notes following RCW 82.04.2909
.
Intent
—
1989 c 384:
"Due to a change in the federal regulations governing the sale of brokered natural gas, cities have lost significant revenues from the utility tax on natural gas. It is therefore the intent of the legislature to adjust the utility and use tax authority of the state and cities to maintain this revenue source for the municipalities and provide equality of taxation between intrastate and interstate transactions." [
1989 c 384 s 1
.]
Effective date
—
1989 c 384:
"This act shall take effect July 1, 1990." [
1989 c 384 s 7
.]
PDF
RCW 82.12.022
Natural or manufactured gas
—
Use tax imposed
—
Exemption.
(Contingent effective date.)
(1) A use tax is levied on every person in this state for the privilege of using natural gas or manufactured gas, including compressed natural gas and liquefied natural gas, within this state as a consumer.
(2) The tax must be levied and collected in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the public utility tax on gas distribution businesses under RCW 82.16.020
. The "value of the article used" does not include any amounts that are paid for the hire or use of a gas distribution business as defined in RCW 82.16.010
(2) in transporting the gas subject to tax under this subsection if those amounts are subject to tax under that chapter.
(3) The tax levied in this section does not apply to the use of natural or manufactured gas delivered to the consumer by other means than through a pipeline.
(4) The tax levied in this section does not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 82.16.020
with respect to the gas for which exemption is sought under this subsection.
(5)(a) The tax levied in this section does not apply to the use of natural or manufactured gas by an aluminum smelter as that term is defined in RCW 82.04.217
before January 1, 2027.
(b) A person claiming the exemption provided in this subsection (5) must file a complete annual tax performance report with the department under RCW 82.32.534
.
(6) The tax imposed by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in RCW 82.16.310
.
(7) There is a credit against the tax levied under this section in an amount equal to any tax paid by:
(a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 82.16.020
by another state with respect to the gas for which a credit is sought under this subsection; or
(b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection.
(8) The use tax imposed in this section must be paid by the consumer to the department.
(9) There is imposed a reporting requirement on the person who delivered the gas to the consumer to make a quarterly report to the department. Such report must contain the volume of gas delivered, name of the consumer to whom delivered, and such other information as the department may require by rule.
(10) The department may adopt rules under chapter
34.05
RCW for the administration and enforcement of sections 1 through 6, chapter 384, Laws of 1989.
[
2017 c 135 s 27
;
2015 3rd sp.s. c 6 s 506
;
2014 c 216 s 304
;
2011 c 174 s 304
. Prior:
2010 1st sp.s. c 2 s 5
;
2010 c 114 s 127
;
2006 c 182 s 5
;
2004 c 24 s 12
;
1994 c 124 s 9
;
1989 c 384 s 3
.]
NOTES:
Effective date
—
2017 c 135:
See note following RCW 82.32.534
.
Effective dates
—
2015 3rd sp.s. c 6:
See note following RCW 82.04.4266
.
Findings
—
Tax preference performance statement
—
2015 3rd sp.s. c 6 ss 502-506:
See note following RCW 82.04.2909
.
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Application
—
Finding
—
Intent
—
2010 c 114:
See notes following RCW 82.32.534
.
Intent
—
Effective date
—
2004 c 24:
See notes following RCW 82.04.2909
.
Intent
—
1989 c 384:
"Due to a change in the federal regulations governing the sale of brokered natural gas, cities have lost significant revenues from the utility tax on natural gas. It is therefore the intent of the legislature to adjust the utility and use tax authority of the state and cities to maintain this revenue source for the municipalities and provide equality of taxation between intrastate and interstate transactions." [
1989 c 384 s 1
.]
Effective date
—
1989 c 384:
"This act shall take effect July 1, 1990." [
1989 c 384 s 7
.]
RCW 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 c 124 s 10
;
1989 c 384 s 5
.]
NOTES:
Intent
—
Effective date
—
1989 c 384:
See notes following RCW 82.12.022
.
RCW 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 is an industrial customer that contracts for the purchase of power from the Bonneville Power Administration for direct consumption as of May 8, 2001. "Direct service industrial customer" includes a person who is a subsidiary that is more than fifty percent owned by a direct service industrial customer and who receives power from the Bonneville Power Administration pursuant to the parent's contract for power.
(b) "Facility" means a gas turbine electrical generation facility that does not exist on May 8, 2001, and is owned by a direct service industrial customer for the purpose of producing electricity to be consumed by the direct service industrial customer.
(c) "Average annual employment" means the total employment in this state for a calendar year at the direct service industrial customer's location where electricity from the facility will be consumed.
(2) Effective July 1, 2001, the tax levied in RCW 82.12.022
on the first sixty months' use of natural or manufactured gas by a direct service industrial customer that owns a facility shall be deferred. This deferral is limited to the tax on natural or manufactured gas used or consumed to generate electricity at the facility.
(3) Application for deferral shall be made by the direct service industrial customer before the first use of natural or manufactured gas. The application shall be in a form and manner prescribed by the department and shall include but is not limited to information regarding the location of the facility, the projected date of first use of natural or manufactured gas to generate electricity at the facility, the date construction is projected to begin or did begin, the applicant's average annual employment in the state for the six calendar years immediately preceding the year in which the application is made, and shall affirm the applicant's status as a direct service industrial customer. The department shall rule on the application within thirty days of receipt.
(4)(a) The direct service industrial customer shall begin paying the deferred tax in the sixth calendar year following the calendar year in which the month of first use of natural or manufactured gas to generate electricity at the facility occurs. The first payment will be due on or before December 31st with subsequent annual payments due on or before December 31st of the following four years according to the following schedule:
Payment Year
% of Deferred Tax to be Paid
1
10%
2
15%
3
20%
4
25%
5
30%
(b) The department may authorize an accelerated payment schedule upon request of the taxpayer.
(c) Interest shall not be charged on the tax deferred under this section for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed. The debt for deferred tax will not be extinguished by insolvency or other failure of the direct service industrial customer. Transfer of ownership of the facility does not affect deferral eligibility. However, the deferral is available to the successor only if the eligibility conditions of this section are met.
(5)(a) If the average of the direct service industrial customer's average annual employment for the five calendar years subsequent to the calendar year containing the first month of use of natural or manufactured gas to generate electricity at a facility is equal to or exceeds the six-year average annual employment stated on the application for deferral under this section, the tax deferred need not be paid. The direct service industrial customer shall certify to the department by June 1st of the sixth calendar year following the calendar year in which the month of first use of gas occurs the average annual employment for each of the five prior calendar years.
(b) If the five-year average calculated in (a) of this subsection is less than the average annual employment stated on the application for deferral under this section, the tax deferred under this section shall be paid in the amount as follows:
Decrease in Average Annual
Employment Over
Five-Year Period
% of Deferred
Tax to be Paid
Less than 10%
10%
10% or more but less than 25%
25%
25% or more but less than 50%
50%
50% or more but less than 75%
75%
75% or more
100%
(c) Tax paid under this subsection shall be paid according to the schedule in subsection (4)(a) of this section and under the terms and conditions of subsection (4)(b) and (c) of this section.
(6) The employment security department shall make, and certify to the department of revenue, all determinations of employment under this section as requested by the department.
(7) A person claiming this deferral shall supply to the department quarterly reports containing information necessary to document the total volume of natural or manufactured gas purchased in the quarter, the value of that total volume, and the percentage of the total volume used to generate electricity at the facility.
[
2001 c 214 s 10
.]
NOTES:
Severability
—
Effective date
—
2001 c 214:
See notes following RCW 80.50.010
.
Findings
—
2001 c 214:
See note following RCW 39.35.010
.
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.
The provisions of this chapter do not apply in respect to the use:
(1) Of any article of tangible personal property or any digital good or digital code, and any services that were rendered in respect to such property, brought into the state of Washington by a nonresident thereof for his or her use or enjoyment while temporarily within the state of Washington unless such property is used in conducting a nontransitory business activity within the state of Washington;
(2) By a nonresident of Washington of a motor vehicle or trailer which is registered or licensed under the laws of the state of his or her residence, and which is not required to be registered or licensed under the laws of Washington, including motor vehicles or trailers exempt pursuant to a declaration issued by the department of licensing under RCW 46.85.060, and services rendered outside the state of Washington in respect to such property;
(3) Of household goods, including digital goods, and digital codes, personal effects, private motor vehicles, and services rendered in respect to such property, by a bona fide resident of Washington, or nonresident members of the armed forces who are stationed in Washington pursuant to military orders, if such articles and services were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington. For purposes of this subsection, private motor vehicles do not include motor homes;
(4) Of an extended warranty, to the extent that the property covered by the extended warranty is exempt under this section from the tax imposed under this chapter.
For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof, and "services" means services defined as retail sales in RCW 82.04.050
(2) (a) or (g).
[
2009 c 535 s 608
;
2005 c 514 s 106
;
2003 c 5 s 18
;
1997 c 301 s 1
;
1987 c 27 s 1
;
1985 c 353 s 4
;
1983 c 26 s 2
;
1980 c 37 s 51
. Formerly RCW 82.12.030
(1).]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.02525
Exemptions
—
Sale of copied public records by state and local agencies.
The provisions of this chapter do not apply with respect to the use of public records sold by state and local agencies, as the terms are defined in RCW 42.56.010, including public records transferred electronically that are obtained under a request for the record for which no fee is charged other than a statutorily set fee or a fee to reimburse the agency for its actual costs directly incident to the copying. A request for a record includes a request for a document not available to the public but available to those persons who by law are allowed access to the document, such as requests for fire reports, law enforcement reports, taxpayer information, and academic transcripts.
[
2011 c 60 s 50
;
2009 c 535 s 609
;
1996 c 63 s 2
.]
NOTES:
Effective date
—
2011 c 60:
See RCW 42.17A.919
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
1996 c 63:
See note following RCW 82.08.02525
.
RCW 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 specifically taxable under chapter
82.16
RCW.
[
1980 c 37 s 53
. Formerly RCW 82.12.030
(3).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
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.
(1) The provisions of this chapter do not apply in respect to the use of:
(a) Any airplane used primarily in (i) conducting interstate or foreign commerce by transporting property or persons for hire or by performing services under a contract with the United States government or (ii) providing intrastate air transportation by a commuter air carrier as defined in RCW 82.08.0262
;
(b) Any locomotive, railroad car, or watercraft used primarily in conducting interstate or foreign commerce by transporting property or persons for hire or used primarily in commercial deep sea fishing operations outside the territorial waters of the state;
(c) Tangible personal property that becomes a component part of any such airplane, locomotive, railroad car, or watercraft in the course of repairing, cleaning, altering, or improving the same; and
(d) Labor and services rendered in respect to such repairing, cleaning, altering, or improving.
(2) The provisions of this chapter do not apply in respect to the use by a nonresident of this state of any vehicle used exclusively in transporting persons or property across the boundaries of this state and in intrastate operations incidental thereto when such vehicle is registered in a foreign state and in respect to the use by a nonresident of this state of any vehicle so registered and used within this state for a period not exceeding fifteen consecutive days under such rules as the department must adopt. However, under circumstances determined to be justifiable by the department a second fifteen day period may be authorized consecutive with the first fifteen day period; and for the purposes of this exemption the term "nonresident" as used herein includes a user who has one or more places of business in this state as well as in one or more other states, but the exemption for nonresidents applies only to those vehicles which are most frequently dispatched, garaged, serviced, maintained, and operated from the user's place of business in another state.
(3) The provisions of this chapter do not apply in respect to the use by the holder of a carrier permit issued by the interstate commerce commission or its successor agency of any vehicle whether owned by or leased with or without driver to the permit holder and used in substantial part in the normal and ordinary course of the user's business for transporting therein persons or property for hire across the boundaries of this state; and in respect to the use of any vehicle while being operated under the authority of a trip permit issued by the director of licensing pursuant to RCW 46.16A.320
and moving upon the highways from the point of delivery in this state to a point outside this state; and in respect to the use of tangible personal property which becomes a component part of any vehicle used by the holder of a carrier permit issued by the interstate commerce commission or its successor agency authorizing transportation by motor vehicle across the boundaries of this state whether such vehicle is owned by or leased with or without driver to the permit holder, in the course of repairing, cleaning, altering, or improving the same; also the use of labor and services rendered in respect to such repairing, cleaning, altering, or improving.
[
2015 c 86 s 306
;
2010 c 161 s 905
;
2009 c 503 s 2
;
2003 c 5 s 3
;
1998 c 311 s 7
;
1995 c 63 s 2
;
1980 c 37 s 54
. Formerly RCW 82.12.030
(4).]
NOTES:
Effective date
—
Intent
—
Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session
—
2010 c 161:
See notes following RCW 46.04.013
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Effective date
—
1995 c 63:
See note following RCW 82.08.0263
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0255
Exemptions
—
Nontaxable tangible personal property, warranties, and digital products.
The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service which the state is prohibited from taxing under the Constitution of the state or under the Constitution or laws of the United States.
[
2009 c 535 s 610
;
2005 c 514 s 107
;
2003 c 5 s 4
;
1980 c 37 s 55
. Formerly RCW 82.12.030
(5).]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0256
Exemptions
—
Use of motor vehicle and special fuel
—
Conditions.
The provisions of this chapter do not apply in respect to the use of:
(1) Special fuel purchased in this state upon which a refund is obtained as provided in RCW 82.38.180
(1)(b); and
(2) Motor vehicle and special fuel if:
(a) The fuel is used for the purpose of public transportation and the purchaser is entitled to a refund or an exemption under RCW 82.38.080
(1) (f) and (g) or
82.38.180
(3)(b); or
(b) The fuel is purchased by a private, nonprofit transportation provider certified under chapter
81.66
RCW and the purchaser is entitled to a refund or an exemption under RCW 82.38.080
(1)(d) or
82.38.180
(3)(a); or
(c) The fuel is purchased by a public transportation benefit area created under chapter
36.57A
RCW or a county-owned ferry or county ferry district created under chapter
36.54
RCW for use in passenger-only ferry vessels; or
(d) The fuel is taxable under chapter
82.38
RCW. However, the use of motor vehicle and special fuel upon which a refund of the applicable fuel tax is obtained is not exempt under this subsection (2)(d) and the director of licensing must deduct from the amount of such tax to be refunded the amount of tax due under this chapter and remit the same each month to the department of revenue; or
(e) The fuel is purchased by a county-owned ferry for use in ferry vessels after June 30, 2013; or
(f) The fuel is purchased by the Washington state ferry system for use in a state-owned ferry after June 30, 2013.
[
2013 c 225 s 646
;
2011 1st sp.s. c 16 s 5
;
2007 c 223 s 10
;
2005 c 443 s 6
;
1998 c 176 s 5
. Prior:
1983 1st ex.s. c 35 s 3
;
1983 c 108 s 2
;
1980 c 147 s 2
;
1980 c 37 s 56
. Formerly RCW 82.12.030
(6).]
NOTES:
Effective date
—
2013 c 225:
See note following RCW 82.38.010
.
Effective date
—
2011 1st sp.s. c 16 ss 1-15:
See note following RCW 47.60.530
.
Effective date
—
2007 c 223:
See note following RCW 36.57A.220
.
Finding
—
Intent
—
Effective date
—
2005 c 443:
See notes following RCW 82.08.0255
.
Intent
—
1983 1st ex.s. c 35:
See note following RCW 82.08.0255
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
Diesel, biodiesel, and aircraft fuel sales tax exemption for farmers: RCW 82.12.865
.
RCW 82.12.02565
Exemptions
—
Machinery and equipment used for manufacturing, research and development, or a testing operation.
(1) The provisions of this chapter do not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to the use by a person engaged in testing for a manufacturer or processor for hire of machinery and equipment used directly in a testing operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment.
(2) The definitions, conditions, and requirements in RCW 82.08.02565
apply to this section.
(3) This section does not apply to the use of (a) machinery and equipment used directly in the manufacturing, research and development, or testing of cannabis, useable cannabis, or cannabis-infused products, or (b) labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such machinery and equipment.
(4) The exemptions in this section do not apply to an ineligible person as defined in RCW 82.08.02565
.
[
2022 c 16 s 156
;
2015 3rd sp.s. c 5 s 302
. Prior:
2014 c 216 s 402
;
2014 c 140 s 14
;
2003 c 5 s 5
;
1999 c 211 s 6
;
1998 c 330 s 2
;
1996 c 247 s 3
;
1995 1st sp.s. c 3 s 3
.]
NOTES:
Intent
—
Finding
—
2022 c 16:
See note following RCW 69.50.101
.
Construction
—
2017 c 323:
See note following RCW 82.08.052
.
Effective dates
—
2015 3rd sp.s. c 5:
See note following RCW 82.08.052
.
Application
—
Conflicting laws
—
2015 3rd sp.s. c 5:
See notes following RCW 82.08.02565
.
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Finding
—
Intent
—
1999 c 211:
See note following RCW 82.08.02565
.
Findings
—
Intent
—
1996 c 247:
See note following RCW 82.08.02566
.
Findings
—
Effective date
—
1995 1st sp.s. c 3:
See notes following RCW 82.08.02565
.
RCW 82.12.025651
Exemptions
—
Use of machinery and equipment by public research institutions.
(1) The provisions of this chapter do not apply in respect to the use by a public research institution of machinery and equipment used primarily in a research and development operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment.
(2) The definitions in RCW 82.08.025651
apply to this section.
(3) A public research institution receiving the benefit of the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534
.
[
2017 c 135 s 28
;
2011 c 23 s 5
.]
NOTES:
Effective date
—
2017 c 135:
See note following RCW 82.32.534
.
Findings
—
2011 c 23:
See note following RCW 82.08.02565
.
Effective date
—
Construction
—
2011 c 23:
See notes following RCW 82.08.025651
.
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.
(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, auxiliary equipment, or modifications; or in respect to the use of tangible personal property that at one time is incorporated into the prototype but is later destroyed in the testing or development of the prototype.
(2) This exemption does not apply in respect to the use of tangible personal property by any person whose total taxable amount during the immediately preceding calendar year exceeds twenty million dollars. For purposes of this section, "total taxable amount" means gross income of the business and value of products manufactured, less any amounts for which a credit is allowed under RCW 82.04.440
.
(3) State and local taxes for which an exemption is received under this section and RCW 82.08.02566
shall not exceed one hundred thousand dollars for any person during any calendar year.
(4) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department.
[
2003 c 168 s 209
;
1997 c 302 s 2
;
1996 c 247 s 5
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Effective date
—
1997 c 302:
See note following RCW 82.08.02566
.
Findings
—
Intent
—
1996 c 247:
See note following RCW 82.08.02566
.
RCW 82.12.025661
Exemptions
—
Aircraft maintenance repair
—
Building construction.
(Expires January 1, 2031.)
(1) The provisions of this chapter do not apply with respect to the use of:
(a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for: (i) An eligible maintenance repair operator; or (ii) a port district, political subdivision, or municipal corporation, to be leased to an eligible maintenance repair operator; or
(b) Labor and services rendered in respect to installing, during the course of constructing such buildings, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565
.
(2) The eligibility requirements, conditions, and definitions in RCW 82.08.025661
apply to this section, including the filing of a complete annual report with the department under RCW 82.32.534
.
(3) This section expires January 1, 2031.
[
2023 c 414 s 2
;
2016 c 191 s 3
.]
NOTES:
Tax preference performance statement exemption
—
2023 c 414:
See note following RCW 82.08.025661
.
Tax preference performance statement
—
2016 c 191 ss 2 and 3:
See note following RCW 82.08.025661
.
Effective date
—
2016 c 191:
See note following RCW 82.08.025661
.
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.
The provisions of this chapter shall not apply in respect to the use of carbon, petroleum coke, coal tar, pitch, and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
[
1996 c 170 s 2
.]
NOTES:
Effective date
—
1996 c 170:
See note following RCW 82.08.02568
.
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.
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) if the tangible personal property is incorporated into, installed in, or attached to a building or other structure that is an integral part of a laser interferometer gravitational wave observatory on which construction is commenced before December 1, 1996.
[
1996 c 113 s 2
.]
NOTES:
Effective date
—
1996 c 113:
See note following RCW 82.08.02569
.
RCW 82.12.0257
Exemptions
—
Use of personal property of the operating property of a public utility by state or political subdivision.
The provisions of this chapter do not apply in respect to the use of any article of personal property included within the transfer of the title to the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, by the state or a political subdivision thereof in conducting any public service business as defined in RCW 82.16.010
. For the purposes of this section, "operating property" includes digital goods and digital codes.
[
2010 c 106 s 220
;
2009 c 535 s 611
;
1980 c 37 s 57
. Formerly RCW 82.12.030
(7).]
NOTES:
Effective date
—
2010 c 106:
See note following RCW 35.102.145
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0258
Exemptions
—
Use of personal property previously used in farming and purchased from farmer at auction.
The provisions of this chapter do not apply in respect to the use of personal property (including household goods) that has been used in conducting a farm activity, if such property was purchased from a farmer as defined in RCW 82.04.213
at an auction sale held or conducted by an auctioneer upon a farm and not otherwise. The exemption in this section does not apply to personal property used by the seller in the production of cannabis, useable cannabis, or cannabis-infused products.
[
2022 c 16 s 157
;
2014 c 140 s 16
;
2009 c 535 s 612
;
1980 c 37 s 58
. Formerly RCW 82.12.030
(8).]
NOTES:
Intent
—
Finding
—
2022 c 16:
See note following RCW 69.50.101
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0259
Exemptions
—
Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
The provisions of this chapter do not apply in respect to the use of personal property or the use of digital automated services or services defined in *RCW 82.04.050
(2)(a) or (6)(c) by corporations that have been incorporated under any act of the congress of the United States and whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a system of national and international relief and to apply the same in mitigating the sufferings caused by pestilence, famine, fire, flood, and other national calamities and to devise and carry on measures for preventing the same.
[
2017 c 323 s 523
;
2009 c 535 s 613
;
2003 c 5 s 7
;
1980 c 37 s 59
. Formerly RCW 82.12.030
(9).]
NOTES:
*
Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.02595
Exemptions
—
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 personal property that has been donated to the nonprofit charitable organization or state or local governmental entity, or to the subsequent use of the property by a person to whom the property is donated or bailed in furtherance of the purpose for which the property was originally donated.
(2) This chapter does not apply to the donation of personal property without intervening use to a nonprofit charitable organization, or to the incorporation of tangible personal property without intervening use into real or personal property of or for a nonprofit charitable organization in the course of installing, repairing, cleaning, altering, imprinting, improving, constructing, or decorating the real or personal property for no charge.
(3) This chapter does not apply to the use by a nonprofit charitable organization of labor and services rendered in respect to installing, repairing, cleaning, altering, imprinting, or improving personal property provided to the charitable organization at no charge, or to the donation of such services.
[
2015 c 169 s 7
;
2009 c 535 s 615
;
2004 c 155 s 1
;
2003 c 5 s 11
;
1998 c 182 s 1
;
1995 c 201 s 1
.]
NOTES:
Effective date
—
2015 c 169:
See note following RCW 82.04.050
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
2004 c 155:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 26, 2004]." [
2004 c 155 s 2
.]
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Effective date
—
1995 c 201:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 1, 1995]." [
1995 c 201 s 2
.]
RCW 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 animals are registered in a nationally recognized breed association; or to sales of cattle and milk cows used on the farm.
[
2001 c 118 s 5
;
1980 c 37 s 60
. Formerly RCW 82.12.030
(10).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 c 37 s 61
. Formerly RCW 82.12.030
(11).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0263
Exemptions
—
Use of fuel by extractor or manufacturer thereof.
The provisions of this chapter do not apply in respect to the use of biomass fuel by the extractor or manufacturer thereof when used directly in the operation of the particular extractive operation or manufacturing plant which produced or manufactured the same. For purposes of this section, "biomass fuel" means wood waste and other wood residuals, including forest derived biomass, but does not include firewood or wood pellets. "Biomass fuel" also includes partially organic by-products of pulp, paper, and wood manufacturing processes.
[
2017 3rd sp.s. c 28 s 107
;
1980 c 37 s 62
. Formerly RCW 82.12.030
(12).]
NOTES:
Application
—
2017 3rd sp.s. c 28 ss 107-109:
"Sections 107 through 109 of this act apply with respect to fuel, other than biomass fuel, consumed within this state on or after *August 1, 2017, regardless of whether such fuel was produced or manufactured before *August 1, 2017. For purposes of this section, "consumed" means the use of fuel resulting in the release of usable energy." [
2017 3rd sp.s. c 28 s 109
.]
*Reviser's note:
2017 3rd sp.s. c 28 s 605 was amended by 2018 c 92 s 2, changing the effective date of sections 107 through 109, chapter 28, Laws of 2017 3rd sp. sess. from August 1, 2017, to January 1, 2018.
Existing rights and liability
—
Severability
—
Application
—
Effective dates
—
2017 3rd sp.s. c 28:
See notes following RCW 82.08.0531
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 used exclusively by a school in connection with its driver training program: PROVIDED, That this exemption and the term "school" shall apply only to (1) the University of Washington, Washington State University, the regional universities, The Evergreen State College and the state community colleges or (2) any public, private or parochial school accredited by either the state board of education or by the University of Washington (the state accrediting station) or (3) any public vocational school meeting the standards, courses and requirements established and prescribed or approved in accordance with the Community College Act of 1967 (chapter 8, Laws of 1967 first extraordinary session).
[
1980 c 37 s 63
. Formerly RCW 82.12.030
(13).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 entirely consumed in the course of research, development, experimental and testing activities conducted by the user, provided the acquisition or use of such articles by the bailor was not subject to the taxes imposed by chapter
82.08
RCW or chapter
82.12
RCW.
[
1980 c 37 s 64
. Formerly RCW 82.12.030
(14).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
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.
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 used while such persons are members of the armed services who are stationed outside this state pursuant to military orders and residing outside this state. However, this exemption shall not apply to members of the armed services called to active duty for training purposes for periods of less than six months and shall not apply to the use of motor vehicles or trailers acquired less than 30 days prior to the discharge or release from active duty of any person from the armed services.
[
2024 c 252 s 4
;
1980 c 37 s 65
. Formerly RCW 82.12.030
(15).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 s 66
. Formerly RCW 82.12.030
(16).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, That such lumber is used or to be used first by such person for the molding of concrete in a single such contract, project or job and is thereafter incorporated into the product of that same contract, project or job as an ingredient or component thereof.
[
1980 c 37 s 67
. Formerly RCW 82.12.030
(17).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.02685
Exemptions
—
Use of tangible personal property related to farmworker housing.
(Expires January 1, 2032.)
(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 buildings or other structures, in which at least 50 percent of housing units in the development are used as farmworker housing, during the course of constructing, repairing, decorating, or improving the buildings or other structures by any person.
(2) The exemption provided in this section for farmworker housing provided on a year-round basis only applies if that housing is built to the current building code for single-family or multifamily dwellings according to the state building code, chapter
19.27
RCW.
(3) Any farmworker housing built under this section shall be used according to this section for at least five consecutive years from the date the housing is approved for occupancy, or the full amount of a tax otherwise due shall be immediately due and payable together with interest, but not penalties, from the date the housing is approved for occupancy until the date of payment. If at any time farmworker housing ceases to be used in the manner specified in subsection (2) of this section, the full amount of tax otherwise due shall be immediately due and payable with interest, but not penalties, from the date the housing ceases to be used as farmworker housing until the date of payment.
(4) The exemption provided in this section shall not apply to housing built for the occupancy of an employer, family members of an employer, or persons owning stock or shares in a farm partnership or corporation business.
(5) If during any agricultural season in the qualifying five years under subsection (3) of this section the housing is occupied by a farmworker who does not have an H-2A visa, then the housing will be considered not to be exclusively built for workers on an H-2A visa.
(6) The definitions in RCW 82.08.02745
(6) apply to this section.
(7) This section expires January 1, 2032.
[
2022 c 56 s 7
;
2021 c 250 s 2
;
1997 c 438 s 2
;
1996 c 117 s 2
.]
NOTES:
Tax preference performance statement
—
Effective date
—
2021 c 250:
See notes following RCW 82.08.02745
.
Effective date
—
1997 c 438:
See note following RCW 82.08.02745
.
Effective date
—
1996 c 117:
See note following RCW 82.08.02745
.
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.
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 of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling such sand, gravel, or rock, when such sand, gravel, or rock is taken from a pit or quarry which is owned by or leased to a county or a city, and such sand, gravel, or rock is (1) either stockpiled in said pit or quarry for placement or is placed on the street, road, place, or highway of the county or city by the county or city itself, or (2) sold by the county or city to a county, or a city at actual cost for placement on a publicly owned street, road, place, or highway. The exemption provided for in this section shall not apply to the use of such material to the extent of the cost of or charge made for such labor and services, if the material is used for other than public road purposes or is sold otherwise than as provided for in this section.
[
1980 c 37 s 68
. Formerly RCW 82.12.030
(18).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 of effecting sales of goods represented by such sample.
[
1980 c 37 s 69
. Formerly RCW 82.12.030
(19).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0272
Exemptions
—
Use of personal property in single trade shows.
The provisions of this chapter do not apply in respect to the use of personal property held for sale and displayed in single trade shows for a period not in excess of thirty days, the primary purpose of which is to promote the sale of products or services.
[
2009 c 535 s 616
;
1980 c 37 s 70
. Formerly RCW 82.12.030
(20).]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 s 71
. Formerly RCW 82.12.030
(21).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0274
Exemptions
—
Use of tangible personal property by political subdivision resulting from annexation or incorporation.
(Effective until January 1, 2030.)
The provisions of this chapter do not apply in respect to:
(1) The use of the personal property of one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation, merger, or incorporation of any part of the territory of one political subdivision by another; and
(2) The use of the personal property of one political subdivision by another political subdivision pursuant to the terms of a contractual consolidation under which the taxpayers that originally paid a sales or use tax continue to benefit from the personal property.
[
2019 c 188 s 2
;
1980 c 37 s 72
. Formerly RCW 82.12.030
(22).]
NOTES:
Tax preference performance statement exemption
—
Expiration date
—
2019 c 188:
See notes following RCW 82.08.0278
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
PDF
RCW 82.12.0274
Exemptions
—
Use of tangible personal property by political subdivision resulting from annexation or incorporation.
(Effective January 1, 2030.)
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 directly or indirectly arising out of or resulting from the annexation or incorporation of any part of the territory of one political subdivision by another.
[
1980 c 37 s 72
. Formerly RCW 82.12.030
(22).]
NOTES:
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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, and provision of health care by, free hospitals.
(2) As used in this section, "free hospital" means a hospital that does not charge patients for health care provided by the hospital.
[
1993 c 205 s 2
.]
NOTES:
Effective date
—
1993 c 205:
See note following RCW 82.08.02795
.
RCW 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, a qualifying tissue bank, or a qualifying blood and tissue bank. The exemption in this section does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
(2) The definitions in RCW 82.04.324
and
82.08.02805
apply to this section.
[
2004 c 82 s 3
;
1995 2nd sp.s. c 9 s 5
.]
NOTES:
Effective date
—
1995 2nd sp.s. c 9:
See note following RCW 84.36.035
.
RCW 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 and quality control testing purposes.
[
1996 c 141 s 2
.]
NOTES:
Effective date
—
1996 c 141:
See note following RCW 82.08.02806
.
RCW 82.12.02749
Exemptions
—
Use of medical supplies, chemicals, or materials by organ procurement organization.
The tax levied by RCW 82.08.020
does not apply to the use of medical supplies, chemicals, or materials by an organ procurement organization exempt under RCW 82.04.326
. The definitions of medical supplies, chemicals, and materials in RCW 82.08.02807
apply to this section. This exemption does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
[
2020 c 139 s 19
;
2002 c 113 s 3
.]
NOTES:
Effective date
—
2002 c 113:
See note following RCW 82.04.326
.
RCW 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 a prescription, if the drugs are for human use.
(2) The provisions of this chapter shall not apply in respect to the use of drugs or devices used for family planning purposes, including the prevention of conception, for human use dispensed or to be dispensed to patients, pursuant to a prescription.
(3) The provisions of this chapter shall not apply in respect to the use of drugs or devices used for family planning purposes, including the prevention of conception, for human use supplied by a family planning clinic that is under contract with the department of health to provide family planning services.
(4) As used in this section, "prescription" and "drug" have the same meanings as in RCW 82.08.0281
.
[
2003 c 168 s 406
;
1993 sp.s. c 25 s 309
;
1980 c 37 s 73
. Formerly RCW 82.12.030
(23).]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Finding
—
1993 sp.s. c 25:
See note following RCW 82.08.0281
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such prosthetic devices;
(b) Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter
18.36A
RCW; and
(c) Medically prescribed oxygen, including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems prescribed for an individual by a person licensed under chapter
18.57
or
18.71
RCW for use in the medical treatment of that individual.
(2) In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered in respect to the repairing, cleaning, altering, or improving of any of the items exempted under subsection (1) of this section.
(3) The exemption provided by subsection (1) of this section shall not apply to the use of durable medical equipment, other than as specified in subsection (1)(c) of this section, or mobility enhancing equipment.
(4) "Prosthetic device," "durable medical equipment," and "mobility enhancing equipment" have the same meanings as in RCW 82.08.0283
.
[
2007 c 6 s 1102
;
2004 c 153 s 109
. Prior:
2003 c 168 s 412
;
2003 c 5 s 8
;
2001 c 75 s 2
;
1998 c 168 s 3
;
1997 c 224 s 2
;
1996 c 162 s 2
;
1991 c 250 s 3
;
1986 c 255 s 2
;
1980 c 86 s 2
;
1980 c 37 s 75
. Formerly RCW 82.12.030
(25).]
NOTES:
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
Retroactive effective date
—
Effective date
—
2004 c 153:
See note following RCW 82.08.0293
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Effective date
—
2001 c 75:
See note following RCW 82.08.0283
.
Effective date
—
1998 c 168:
See note following RCW 82.04.120
.
Effective date
—
1997 c 224:
See note following RCW 82.08.0283
.
Effective date
—
1996 c 162:
See note following RCW 82.08.0283
.
Finding
—
Intent
—
1991 c 250:
See note following RCW 82.08.0283
.
Effective date
—
1986 c 255:
See note following RCW 82.08.0283
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 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 units in the state of Washington in transporting pedestrian or vehicular traffic within and outside the territorial waters of the state, in respect to the use of tangible personal property which becomes a component part of any such ferry vessel, and in respect to the use of labor and services rendered in respect to improving such ferry vessels.
[
2003 c 5 s 9
;
1980 c 37 s 77
. Formerly RCW 82.12.030
(27).]
NOTES:
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Intent
—
1980 c 37:
See note following RCW 82.04.4281
.
RCW 82.12.0282
Exemptions
—
Use of vans as ride-sharing vehicles.
(1) The tax imposed by this chapter does not apply with respect to the use of passenger motor vehicles used primarily for ride sharing or ride sharing for persons with special transportation needs, as defined in RCW 46.74.010, if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beginning with the date of first use.
(2)(a) To qualify for the tax exemption, those passenger motor vehicles with three or more passengers, including the driver, used for ride sharing, must be operated either within the state's eight largest counties that are required to develop commute trip reduction plans as directed by chapter
70A.15
RCW, in other counties, or cities and towns within those counties, that elect to adopt and implement a commute trip reduction plan, or in other counties where the vehicle is registered with or operated by a public transportation agency. Additionally at least one of the following conditions must apply: (i) The vehicle must be operated by a public transportation agency for the benefit of the general public; or (ii) the vehicle must be used by a major employer, as defined in RCW 70A.15.4010
as an element of its commute trip reduction program for their employees; or (iii) the vehicle must be owned and operated by individual employees and must be registered either with the employer as part of its commute trip reduction program or with a public transportation agency. Individual employee owned and operated motor vehicles will require certification that the vehicle is registered with a major employer or a public transportation agency. Major employers who own and operate motor vehicles for their employees must certify that the ride-sharing arrangement conforms to a carpool/vanpool element contained within their commute trip reduction program.
(b) Notwithstanding the ridership requirements under (a) of this subsection (2), unless the vehicle is operated by a public transportation agency, the vehicle must be used for ride sharing in the transport of at least five passengers.
[
2021 c 135 s 7
;
2020 c 20 s 1477
;
2014 c 97 s 504
;
2001 c 320 s 5
;
1999 c 358 s 11
;
1996 c 88 s 4
;
1993 c 488 s 4
;
1980 c 166 s 2
.]
NOTES:
Reviser's note:
The tax preference enacted in section 7, chapter 135, Laws of 2021 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805
(1)(a).
Effective date
—
2021 c 135:
See note following RCW 46.18.285
.
Effective date
—
2001 c 320:
See note following RCW 11.02.005
.
Effective date
—
1999 c 358 ss 1 and 3-21:
See note following RCW 82.04.3651
.
Construction
—
1996 c 88:
"This act shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [
1996 c 88 s 5
.]
Severability
—
1996 c 88:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1996 c 88 s 6
.]
Effective date
—
1996 c 88:
"This act shall take effect July 1, 1996." [
1996 c 88 s 7
.]
Finding
—
Annual recertification rule
—
Report
—
1993 c 488:
See notes following RCW 82.08.0287
.
Severability
—
1980 c 166:
See note following RCW 82.08.0287
.
Ride-sharing vehicles
—
Special plates: RCW 46.18.285
.
RCW 82.12.0283
Exemptions
—
Use of certain irrigation equipment.
The provisions of this chapter do not apply to the use of irrigation equipment if:
(1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor;
(2) The lessor has paid tax under RCW 82.08.020
or
82.12.020
in respect to the irrigation equipment;
(3) The irrigation equipment is attached to the land in whole or in part;
(4) The irrigation equipment is not used in the production of cannabis; and
(5) The irrigation equipment is leased to the lessee as an incidental part of the lease of the underlying land to the lessee and is used solely on such land.
[
2022 c 16 s 158
;
2014 c 140 s 21
;
1983 1st ex.s. c 55 s 6
.]
NOTES:
Intent
—
Finding
—
2022 c 16:
See note following RCW 69.50.101
.
Effective dates
—
1983 1st ex.s. c 55:
See note following RCW 82.08.010
.
RCW 82.12.0284
Exemptions
—
Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
The provisions of this chapter do not apply in respect to the use of computers, computer components, computer accessories, computer software, digital goods, or digital codes, irrevocably donated to any public or private nonprofit school or college, as defined under chapter
84.36
RCW, in this state. For purposes of this section, "computer" and "computer software" have the same meaning as in RCW 82.04.215
.
[
2009 c 535 s 617
;
2007 c 54 s 15
;
2003 c 168 s 603
;
1983 1st ex.s. c 55 s 7
.]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Severability
—
2007 c 54:
See note following RCW 82.04.050
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Effective dates
—
1983 1st ex.s. c 55:
See note following RCW 82.08.010
.
RCW 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 defined in RCW 82.04.431, of items necessary for new construction of alternative housing for youth in crisis, so long as the facility will be a licensed agency under chapter
74.15
RCW, upon completion.
[
1998 c 183 s 2
;
1997 c 386 s 57
;
1995 c 346 s 2
.]
NOTES:
Effective date
—
1997 c 386 ss 56, 57:
See note following RCW 82.08.02915
.
Effective date
—
1995 c 346:
See note following RCW 82.08.02915
.
Youth in crisis
—
Definition
—
Limited purpose: RCW 82.08.02917
.
RCW 82.12.0293
Exemptions
—
Use of food and food ingredients.
(1) The provisions of this chapter do not apply in respect to the use of food and food ingredients for human consumption. "Food and food ingredients" has the same meaning as in RCW 82.08.0293
.
(2) The exemption of "food and food ingredients" provided for in subsection (1) of this section does not apply to prepared food, soft drinks, bottled water, or dietary supplements. "Prepared food," "soft drinks," "bottled water," and "dietary supplements" have the same meanings as in RCW 82.08.0293
.
(3) Notwithstanding anything in this section to the contrary, the exemption of "food and food ingredients" provided in this section applies to food and food ingredients which are furnished, prepared, or served as meals:
(a) Under a state administered nutrition program for the aged as provided for in the older Americans act (P.L. 95-478 Title III) and RCW 74.38.040
(6);
(b) Which are provided to senior citizens, individuals with disabilities, or low-income persons by a nonprofit organization organized under chapter
24.03A
or
24.12
RCW; or
(c) That are provided to residents, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. The sale of a meal that is billed to both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection (3)(c) if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293
.
[
2021 c 176 s 5250
;
2017 3rd sp.s. c 28 s 102
;
2011 c 2 s 303
(Initiative Measure No. 1107, approved November 2, 2010);
2010 1st sp.s. c 23 s 903
;
2009 c 483 s 4
;
2003 c 168 s 303
;
1988 c 103 s 2
;
1986 c 182 s 2
;
1985 c 104 s 2
;
1982 1st ex.s. c 35 s 34
.]
NOTES:
Effective date
—
2021 c 176:
See note following RCW 24.03A.005
.
Existing rights and liability
—
Severability
—
Application
—
Effective dates
—
2017 3rd sp.s. c 28:
See notes following RCW 82.08.0531
.
Findings
—
Construction
—
2011 c 2 (Initiative Measure No. 1107):
See notes following RCW 82.08.0293
.
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.04.4292
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Finding
—
Intent
—
Effective date
—
2009 c 483:
See notes following RCW 82.08.0293
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Effective date
—
1988 c 103:
See note following RCW 82.08.0293
.
Severability
—
Effective dates
—
1982 1st ex.s. c 35:
See notes following RCW 82.08.020
.
RCW 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 fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.
[
1985 c 148 s 4
.]
RCW 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 s 2
.]
RCW 82.12.0297
Exemptions
—
Use of food purchased under the supplemental nutrition assistance program.
(1) The provisions of this chapter do not apply with respect to the use of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.12.0293
.
(2) The definitions in RCW 82.08.0297
apply to this section.
[
2011 c 174 s 104
;
1998 c 79 s 19
;
1987 c 28 s 2
.]
NOTES:
Effective date
—
1987 c 28:
See note following RCW 82.08.0297
.
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.
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 fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial deep sea fishing or commercial passenger fishing boat operations outside the territorial waters of this state.
For purposes of this section, a person is not regularly engaged in the business of commercial deep sea fishing or the operation of a commercial passenger fishing boat if the person has gross receipts from these operations of less than five thousand dollars a year.
[
1987 c 494 s 2
.]
RCW 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 of cultural value;
(3) Objects to be used in the creation of a work of art, other than tools; or
(4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.
[
1981 c 140 s 5
.]
NOTES:
"Artistic or cultural organization" defined: RCW 82.04.4328
.
RCW 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 horticultural products by any person entitled to a deduction under RCW 82.04.4287
either as an agent or an independent contractor.
[
1988 c 68 s 2
.]
RCW 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 production business;
(b) Production equipment acquired and used by a motion picture or video production business in another state, if the acquisition and use occurred more than ninety days before the time the motion picture or video production business entered this state; and
(c) Production services that are within the scope of RCW 82.04.050
(2) (a) or (g) and are sold to a motion picture or video production business.
(2) As used in this section, "production equipment," "production services," and "motion picture or video production business" have the meanings given in RCW 82.08.0315
.
(3) The exemption provided for in this section shall not apply to the use of production equipment rented to, or production equipment or production services that are within the scope of RCW 82.04.050
(2) (a) or (g) acquired and used by, a motion picture or video production business that is engaged, to any degree, in the production of erotic material, as defined in RCW 9.68.050
.
[
2009 c 535 s 614
;
2003 c 5 s 10
;
1995 2nd sp.s. c 5 s 2
.]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Effective date
—
1995 2nd sp.s. c 5:
See note following RCW 82.08.0315
.
RCW 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 a cigarette tax contract subject to RCW 43.06.455
or a cigarette tax agreement under RCW 43.06.465
or
43.06.466
.
[
2008 c 228 s 4
;
2005 c 11 s 4
;
2001 c 235 s 5
.]
NOTES:
Authorization for agreement
—
Effective date
—
2008 c 228:
See notes following RCW 43.06.466
.
Findings
—
Intent
—
Explanatory statement
—
Effective date
—
2005 c 11:
See notes following RCW 43.06.465
.
Intent
—
Finding
—
2001 c 235:
See RCW 43.06.450
.
RCW 82.12.0318
Exemptions
—
Use of vapor products sold by Indian retailers.
(1) The provisions of this chapter do not apply in respect to the use of vapor products sold by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510
or a vapor product tax agreement under RCW 43.06.515
.
(2) The definitions in RCW 43.06.505
apply to this section.
[
2019 c 445 s 306
.]
NOTES:
Conflict with federal requirements
—
Effective date
—
2019 c 445:
See RCW 82.25.900
and
82.25.901
.
Automatic expiration date and tax preference performance statement exemption
—
2019 c 445:
See note following RCW 82.08.0318
.
RCW 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 s 4
.]
NOTES:
Intent
—
Effective date
—
2001 c 282:
See notes following RCW 82.08.032
.
RCW 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) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted jointly with the provision of short-term lodging for transients.
[
1986 c 211 s 3
;
1979 ex.s. c 266 s 4
.]
RCW 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 s 4
.]
RCW 82.12.0345
Exemptions
—
Use of newspapers.
The tax imposed by RCW 82.12.020
does not apply in respect to the use of:
(1) Printed newspapers as defined in RCW 82.08.0253
; and
(2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper:
(a) Shares content with the printed newspaper; and
(b) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.
[
2009 c 535 s 618
;
1994 c 124 s 11
.]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
RCW 82.12.0347
Exemptions
—
Use of academic transcripts.
The provisions of this chapter do not apply in respect to the use of academic transcripts, including academic transcripts transferred electronically.
[
2009 c 535 s 619
;
1996 c 272 s 3
.]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
1996 c 272:
See note following RCW 82.04.399
.
RCW 82.12.035
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c), in the amount that the present user thereof or his or her bailor or donor has paid a legally imposed retail sales or use tax with respect to such property, extended warranty, digital good, digital code, digital automated service, or service defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c) to any other state, possession, territory, or commonwealth of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.
[
2017 c 323 s 524
;
2015 c 169 s 8
;
2009 c 535 s 1107
;
2007 c 6 s 1203
;
2005 c 514 s 108
;
2002 c 367 s 5
;
1996 c 148 s 6
;
1987 c 27 s 2
;
1967 ex.s. c 89 s 5
.]
NOTES:
*
Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Effective date
—
2015 c 169:
See note following RCW 82.04.050
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Severability
—
Effective date
—
2002 c 367:
See notes following RCW 82.04.060
.
Severability
—
Effective date
—
1996 c 148:
See notes following RCW 82.04.050
.
RCW 82.12.036
Exemptions and credits
—
Pollution control facilities.
See chapter
82.34
RCW.
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 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.
(2) For purposes of this section, "bad debts" does not include:
(a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid;
(b) Expenses incurred in attempting to collect debt;
(c) Debts sold or assigned by the seller to third parties, where the third party is without recourse against the seller; and
(d) Repossessed property.
(3) If a credit or refund of use tax is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made.
(4) Payments on a previously claimed bad debt are applied first proportionally to the taxable price of the property or service and the sales or use tax thereon, and secondly to interest, service charges, and any other charges.
(5) If the seller uses a certified service provider as defined in RCW 82.32.020
to administer its use tax responsibilities, the certified service provider may claim, on behalf of the seller, the credit or refund allowed by this section. The certified service provider must credit or refund the full amount received to the seller.
(6) The department must allow an allocation of bad debts among member states to the streamlined sales and use tax agreement, as defined in RCW 82.58.010
(1), if the books and records of the person claiming bad debts support the allocation.
(7) A person's right to claim a credit or refund under this section is not assignable. No person other than the original seller in the transaction that generated the bad debt or, as provided in subsection (5) of this section, a certified service provider, is entitled to claim a credit or refund under this section. If the original seller in the transaction that generated the bad debt has sold or assigned the debt instrument to a third party with recourse, the original seller may claim a credit or refund under this section only after the debt instrument is reassigned by the third party to the original seller.
[
2010 1st sp.s. c 23 s 1503
;
2007 c 6 s 103
;
2004 c 153 s 304
;
1982 1st ex.s. c 35 s 36
.]
NOTES:
Intent
—
Application
—
2010 1st sp.s. c 23 ss 1502 and 1503:
See notes following RCW 82.08.037
.
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.32.655
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
Bad debts
—
Intent
—
2004 c 153:
See note following RCW 82.08.037
.
Retroactive effective date
—
Effective date
—
2004 c 153:
See note following RCW 82.08.0293
.
Severability
—
Effective dates
—
1982 1st ex.s. c 35:
See notes following RCW 82.08.020
.
RCW 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) to the fees imposed under RCW 70A.205.405
upon the sale of a new replacement vehicle tire. For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.
[
2020 c 20 s 1478
;
1989 c 431 s 46
.]
RCW 82.12.040
Retailers to collect tax
—
Penalty.
(1) Every person who is subject to a collection obligation under chapter
82.08
RCW must obtain from the department a certificate of registration. Such persons must, at the time of making sales of tangible personal property, digital goods, digital codes, digital automated services, extended warranties, or sales of any service defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c), or making transfers of either possession or title, or both, of tangible personal property for use in this state, collect from the purchasers or transferees the tax imposed under this chapter. The tax to be collected under this section must be in an amount equal to the purchase price multiplied by the rate in effect for the retail sales tax under RCW 82.08.020
. This section does not apply to any retail sale if, in respect to such sale, the seller is subject to a tax collection obligation under chapter
82.08
RCW.
(2) Every person who engages in this state in the business of acting as an independent selling agent for persons who do not hold a valid certificate of registration, and who receives compensation by reason of sales of tangible personal property, digital goods, digital codes, digital automated services, extended warranties, or sales of any service defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c), of his or her principals for use in this state, must, at the time such sales are made, collect from the purchasers the tax imposed on the purchase price under this chapter, and for that purpose is deemed a retailer as defined in this chapter.
(3) The tax required to be collected by this chapter is deemed to be held in trust by the retailer until paid to the department, and any retailer who appropriates or converts the tax collected to the retailer's own use or to any use other than the payment of the tax provided herein to the extent that the money required to be collected is not available for payment on the due date as prescribed is guilty of a misdemeanor. In case any seller fails to collect the tax herein imposed or having collected the tax, fails to pay the same to the department in the manner prescribed, whether such failure is the result of the seller's own acts or the result of acts or conditions beyond the seller's control, the seller is nevertheless personally liable to the state for the amount of such tax, unless the seller has taken from the buyer a copy of a direct pay permit issued under RCW 82.32.087
.
(4) Any retailer who refunds, remits, or rebates to a purchaser, or transferee, either directly or indirectly, and by whatever means, all or any part of the tax levied by this chapter is guilty of a misdemeanor.
(5) Notwithstanding subsections (1) through (4) of this section, any person making sales is not obligated to collect the tax imposed by this chapter if the person would have been obligated to collect retail sales tax on the sale absent a specific exemption provided in chapter
82.08
RCW, and there is no corresponding use tax exemption in this chapter. Nothing in this subsection (5) may be construed as relieving purchasers from liability for reporting and remitting the tax due under this chapter directly to the department.
(6) Notwithstanding subsections (1) through (4) of this section, any person making sales is not obligated to collect the tax imposed by this chapter if the state is prohibited under the Constitution or laws of the United States from requiring the person to collect the tax imposed by this chapter.
(7) Notwithstanding subsections (1) through (4) of this section, any licensed dealer facilitating a firearm sale or transfer between two unlicensed persons by conducting background checks under chapter
9.41
RCW is not obligated to collect the tax imposed by this chapter.
[
2019 c 8 s 704
;
2017 3rd sp.s. c 28 s 213
; (2017 3rd sp.s. c 28 s 212 expired July 23, 2017);
2017 c 323 s 525
;
2015 c 169 s 9
;
2015 c 1 s 11
(Initiative Measure No. 594, approved November 4, 2014);
2011 1st sp.s. c 20 s 103
;
2010 c 106 s 221
;
2009 c 535 s 1108
;
2005 c 514 s 109
. Prior:
2003 c 168 s 215
;
2003 c 76 s 4
;
2001 c 188 s 5
;
1986 c 48 s 1
;
1971 ex.s. c 299 s 11
;
1961 c 293 s 11
;
1961 c 15 s 82.12.040
; prior:
1955 c 389 s 27
;
1945 c 249 s 7
;
1941 c 178 s 10
;
1939 c 225 s 16
; Rem. Supp. 1945 s 8370-33; prior:
1935 c 180 s 33
.]
NOTES:
*
Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Effective date
—
2019 c 8 ss 105, 301, 302, 401, and 704:
See note following RCW 82.08.010
.
Existing rights and liability
—
Retroactive application
—
2019 c 8:
See notes following RCW 82.02.250
.
Expiration date
—
2017 3rd sp.s. c 28 s 212:
"Section 212 of this act expires July 23, 2017." [
2017 3rd sp.s. c 28 s 606
.]
Findings
—
Intent
—
2017 3rd sp.s. c 28 ss 201-214:
See note following RCW 82.08.0531
.
Existing rights and liability
—
Severability
—
Application
—
Effective dates
—
2017 3rd sp.s. c 28:
See notes following RCW 82.08.0531
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Effective date
—
2015 c 169:
See note following RCW 82.04.050
.
Finding
—
2015 c 1 (Initiative Measure No. 594):
See note following RCW 9.41.010
.
Effective date
—
2010 c 106:
See note following RCW 35.102.145
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Intent
—
2003 c 76:
See note following RCW 82.08.050
.
Finding
—
Intent
—
Effective date
—
2001 c 188:
See notes following RCW 82.32.087
.
Effective date
—
1986 c 48:
"This act shall take effect July 1, 1986." [
1986 c 48 s 2
.]
Effective dates
—
Severability
—
1971 ex.s. c 299:
See notes following RCW 82.04.050
.
Project on exemption reporting requirements: RCW 82.32.440
.
RCW 82.12.045
Collection of tax on vehicles by county auditor or director of licensing
—
Remittance.
(1) In the collection of the use tax on vehicles, the department of revenue may designate the county auditors of the several counties of the state as its collecting agents. Upon such designation, it shall be the duty of each county auditor to collect the tax at the time an applicant applies for transfer of certificate of title to the vehicle, except when the applicant:
(a) Exhibits a dealer's report of sale showing that the retail sales tax has been collected by the dealer;
(b) Presents a valid reseller permit issued to the vehicle owner by the department of revenue under the authority of RCW 82.32.780
;
(c) Presents a written statement signed by the department of revenue, or its duly authorized agent showing that no use tax is legally due; or
(d) Presents satisfactory evidence showing that the retail sales tax or the use tax has been paid by the applicant on the vehicle in question.
(2) As used in this section, "vehicle" has the same meaning as in RCW 46.04.670
.
(3) It shall be the duty of every applicant for registration and transfer of certificate of title who is subject to payment of tax under this section to declare upon the application the value of the vehicle for which application is made, which shall consist of the consideration paid or contracted to be paid therefor.
(4) Each county auditor who acts as agent of the department of revenue shall at the time of remitting vehicle license fee receipts on vehicles subject to the provisions of this section pay over and account to the state treasurer for all use tax revenue collected under this section, after first deducting as a collection fee the sum of two dollars for each motor vehicle upon which the tax has been collected. All revenue received by the state treasurer under this section shall be credited to the general fund. The auditor's collection fee shall be deposited in the county current expense fund. A duplicate of the county auditor's transmittal report to the state treasurer shall be forwarded forthwith to the department of revenue.
(5) Any applicant who has paid use tax to a county auditor under this section may apply to the department of revenue for refund thereof if he or she has reason to believe that such tax was not legally due and owing. No refund shall be allowed unless application therefor is received by the department of revenue within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 82.32.050
(4). Upon receipt of an application for refund the department of revenue shall consider the same and issue its order either granting or denying it and if refund is denied the taxpayer shall have the right of appeal as provided in RCW 82.32.170, 82.32.180, and
82.32.190
.
(6) The provisions of this section shall be construed as cumulative of other methods prescribed in chapters
82.04
through
82.32
RCW, inclusive, for the collection of the tax imposed by this chapter. The department of revenue shall have power to promulgate such rules as may be necessary to administer the provisions of this section. Any duties required by this section to be performed by the county auditor may be performed by the director of licensing but no collection fee shall be deductible by said director in remitting use tax revenue to the state treasurer.
(7) The use tax revenue collected on the rate provided in RCW 82.08.020
(3) shall be deposited in the multimodal transportation account under RCW 47.66.070
.
[
2020 c 11 s 1
;
2010 c 161 s 904
;
2003 c 361 s 303
;
1996 c 149 s 19
;
1983 c 77 s 2
;
1979 c 158 s 222
;
1969 ex.s. c 10 s 1
;
1963 c 21 s 1
;
1961 c 15 s 82.12.045
. Prior:
1951 c 37 s 1
.]
NOTES:
Effective date
—
Intent
—
Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session
—
2010 c 161:
See notes following RCW 46.04.013
.
Findings
—
2003 c 361:
See note following RCW 82.38.030
.
Effective dates
—
2003 c 361:
See note following RCW 82.08.020
.
Findings
—
Intent
—
Effective date
—
1996 c 149:
See notes following RCW 82.32.050
.
RCW 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 of the purchase price, or amount of rental, as of the time the same fall due.
[
2003 c 168 s 216
;
1975 1st ex.s. c 278 s 54
;
1961 c 293 s 16
;
1961 c 15 s 82.12.060
. Prior:
1959 ex.s. c 3 s 13
;
1959 c 197 s 8
; prior: 1941 c 178 s 11, part; Rem. Supp. 1941 s 8370-34a, part.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Construction
—
Severability
—
1975 1st ex.s. c 278:
See notes following RCW 11.08.160
.
RCW 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 file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu of reporting and paying the tax on all sales made during such period. A taxpayer filing returns on a cash receipts basis is not required to pay such tax on debt subject to credit or refund under RCW 82.12.037
.
[
2013 c 23 s 319
;
2004 c 153 s 305
;
1982 1st ex.s. c 35 s 38
;
1975 1st ex.s. c 278 s 55
;
1961 c 15 s 82.12.070
. Prior:
1959 ex.s. c 3 s 14
;
1959 c 197 s 9
; prior: 1941 c 178 s 11, part; Rem. Supp. 1941 s 8370-34a, part.]
NOTES:
Bad debts
—
Intent
—
2004 c 153:
See note following RCW 82.08.037
.
Retroactive effective date
—
Effective date
—
2004 c 153:
See note following RCW 82.08.0293
.
Severability
—
Effective dates
—
1982 1st ex.s. c 35:
See notes following RCW 82.08.020
.
Construction
—
Severability
—
1975 1st ex.s. c 278:
See notes following RCW 11.08.160
.
RCW 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 chapter.
[
1961 c 15 s 82.12.080
. Prior: 1949 c 228 s 9, part; 1945 c 249 s 8, part; 1943 c 156 s 10, part; 1939 c 225 s 18, part; 1937 c 191 s 4, part; 1935 c 180 s 35, part; Rem. Supp. 1949 s 8470-35, part.]
RCW 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 are included in the purchase price, the consumer must remit tax or the retailer must collect and remit tax on the percentage of delivery charges allocated to the taxable tangible personal property, but does not have to remit or collect and remit tax on the percentage allocated to exempt tangible personal property. The consumer or retailer may use either of the following percentages to determine the taxable portion of the delivery charges:
(1) A percentage based on the total purchase price of the taxable tangible personal property compared to the total purchase price of all tangible personal property in the shipment; or
(2) A percentage based on the total weight of the taxable tangible personal property compared to the total weight of all tangible personal property in the shipment.
[
2007 c 6 s 802
.]
NOTES:
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
RCW 82.12.195
Bundled transactions
—
Tax imposed.
(1) Except as provided in subsection (5) of this section, 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 of its component products is subject to the tax imposed by RCW 82.12.020
.
(2) The use of each product acquired in a transaction described in RCW 82.08.190
(4) (a) or (b) is subject to the tax imposed by RCW 82.12.020
if the service that is the true object of the transaction is subject to the tax imposed by RCW 82.12.020
. If the service that is the true object of the transaction is not subject to the tax imposed by RCW 82.12.020, the use of each product acquired in the transaction is not subject to the tax imposed by RCW 82.12.020
.
(3) The use of each product acquired in a transaction described in RCW 82.08.190
(4)(c) is not subject to the tax imposed by RCW 82.12.020
.
(4) The use of each product in a transaction described in RCW 82.08.190
(4)(d) is not subject to the tax imposed by RCW 82.12.020
.
(5) The tax imposed by RCW 82.12.020
does not apply in respect to the use of each product acquired in a bundled transaction consisting entirely of the sale of services or of services and prepared food, if the products are provided to a resident, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. A single bundled transaction involving both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293
.
(6) The definitions in RCW 82.08.190
apply to this section.
[
2009 c 483 s 5
;
2007 c 6 s 1403
.]
NOTES:
Finding
—
Intent
—
Effective date
—
2009 c 483:
See notes following RCW 82.08.0293
.
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
RCW 82.12.207
Investment data for investment firms.
(Expires July 1, 2031.)
(1) The tax imposed by RCW 82.12.020
does not apply to the use of standard financial information by qualifying international investment management companies or persons affiliated, as defined in RCW 82.04.293, with a qualifying international investment management company. The exemption provided in this section applies regardless of whether the standard financial information is in a tangible format or resides on a tangible storage medium or is a digital product transferred electronically to the qualifying international investment management company.
(2) The definitions, conditions, and requirements in RCW 82.08.207
apply to this section.
(3) This section expires July 1, 2031.
[
2019 c 426 s 7
;
2013 2nd sp.s. c 13 s 703
.]
NOTES:
Findings
—
Intent
—
Tax preference performance statement
—
2019 c 426 ss 6 and 7:
See notes following RCW 82.08.207
.
Findings
—
Intent
—
2013 2nd sp.s. c 13:
See note following RCW 82.08.207
.
Effective date
—
2013 2nd sp.s. c 13:
See note following RCW 82.04.43393
.
RCW 82.12.215
Exemptions
—
Large private airplanes.
(Expires July 1, 2031.)
(1)(a) The tax levied by RCW 82.12.020
does not apply to the use of:
(i) Large private airplanes owned by nonresidents of this state; and
(ii) Labor and services rendered in respect to repairing, cleaning, altering, or improving large private airplanes owned by nonresidents of this state.
(b) The exemption provided by this section applies only when the large private airplane is not required to be registered with the department of transportation, or its successor, under chapter
47.68
RCW. The airplane owner or lessee claiming an exemption under this section must provide the department, upon request, a copy of the written statement required under *RCW 47.68.250
(5)(c)(ii) documenting the airplane's registration exemption and any additional information the department may require.
(2) Upon request, the department of transportation must provide to the department of revenue information needed by the department of revenue to verify eligibility under this section.
(3) For purposes of this section, the conditions, limitation, and definitions in RCW 82.08.215
apply to this section.
(4) This section expires July 1, 2031.
[
2020 c 304 s 2
;
2013 2nd sp.s. c 13 s 1104
.]
NOTES:
*Reviser's note:
RCW 47.68.250
was amended by 2021 c 131 s 2, changing subsection (5)(c)(ii) to subsection (6)(c)(ii).
Intent
—
Findings
—
Tax preference review
—
2020 c 304 ss 1-5; 2013 2nd sp.s. c 13 ss 1101-1105:
See note following RCW 47.68.250
.
Effective date
—
2013 2nd sp.s. c 13:
See note following RCW 82.08.215
.
RCW 82.12.225
Exemptions
—
Nonprofit fund-raising activities.
(1) The provisions of this chapter do not apply in respect to the use of any article of personal property, valued at less than twelve thousand dollars, purchased or received as a prize in a contest of chance, as defined in RCW 82.04.285, from a nonprofit organization or a library, if the gross income the nonprofit organization or library receives from the sale is exempt under RCW 82.04.3651
.
(2)(a) Beginning December 2020, and each December thereafter, the department must adjust the value limit for the exemption under subsection (1) of this section by multiplying the current value limit for the exemption under subsection (1) of this section by the greater of one or one plus the percentage change in the consumer price index for the most recent twelve-month period available as of December 1st of the current calendar year, and rounding the result to the nearest ten dollars. If an adjustment under this subsection (2) would reduce the value limit for the exemption under subsection (1) of this section, the department may not adjust the value limit for use in the following year. The department must promptly publish the adjusted value limit for the next calendar year on its public website. Each adjusted value limit calculated under this subsection takes effect on the following January 1st.
(b) For purposes of this subsection (2):
(i) "Consumer price index" means the consumer price index for all urban consumers, all items, (CPI-U) for the Seattle area as calculated by the United States bureau of labor statistics or successor agency. If the United States bureau of labor statistics or successor agency ceases to calculate a CPI-U for the Seattle area, "consumer price index" means a successor index as determined by the department consistent with the purpose of this subsection (2); and
(ii) "Seattle area" means the geographic area sample that includes Seattle and surrounding areas.
[
2020 c 159 s 1
;
2015 3rd sp.s. c 32 s 2
;
2013 2nd sp.s. c 13 s 1402
.]
NOTES:
Automatic expiration date and tax preference performance statement exemption
—
2020 c 159:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to this act." [
2020 c 159 s 2
.]
Tax preference performance statement
—
2015 3rd sp.s. c 32 s 2:
"(1) This section is the tax preference performance statement for the tax preference in section 2 of this act. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to accomplish a general purpose as indicated in RCW 82.32.808
(2)(f).
(3) It is the legislature's specific public policy objective to provide use tax relief for individuals who support charitable activities by purchasing or winning articles of personal property from a nonprofit organization or library when the personal property is sales tax exempt.
(4) To measure the effectiveness of the exemption provided in this act in achieving the specific public policy objective described in [subsection] (3) of this section, the joint legislative audit and review committee must evaluate this tax preference." [
2015 3rd sp.s. c 32 s 1
.]
Intent
—
2013 2nd sp.s. c 13:
"It is the intent of part XIV of this act to provide use tax relief for individuals who support charitable activities by purchasing or winning articles of personal property from a nonprofit organization or library when the personal property is sales tax exempt. It is also the intent of the legislation to provide this tax preference in a fiscally responsible manner by capping the exemption for articles of personal property that are valued at ten thousand dollars or less." [
2013 2nd sp.s. c 13 s 1401
.]
Effective date
—
2013 2nd sp.s. c 13:
See note following RCW 82.04.43393
.
RCW 82.12.665
Exemptions
—
Adaptive recreational and rehabilitation facilities.
(Expires January 1, 2035.)
(1) The tax levied by RCW 82.12.020
does not apply to the use of tangible personal property purchased on a federal military reservation sold to a disabled veteran or member of the armed forces by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adaptive recreational and rehabilitation facility dedicated to the assistance of disabled veterans and members of the armed forces of the United States of America.
(2) For the purposes of this section, "adaptive recreational and rehabilitation facility" means a facility that provides activity modifications, assistive technologies, or other services to allow people with disabilities to participate in recreational activities, sports, or physical rehabilitation efforts.
(3) This section expires January 1, 2035.
[
2024 c 141 s 4
.]
NOTES:
Tax preference performance statement
—
Effective date
—
2024 c 141 ss 2-4:
See notes following RCW 82.04.665
.
RCW 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:
(a) Purchased the vessel from a vessel dealer in accordance with RCW 82.08.700
;
(b) Purchased the vessel in the state from a person other than a vessel dealer, but the nonresident individual purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is purchased in this state; or
(c) Acquired the vessel outside the state, but purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is first brought into this state.
(2) Any vessel dealer that makes tax exempt sales under RCW 82.08.700
shall issue use permits under this section. A vessel dealer shall issue a use permit under this section if the dealer is satisfied that the individual purchasing the permit is a nonresident. The use permit is valid for twelve consecutive months from the date of issuance. A use permit is not renewable, and an individual may only purchase one use permit for a particular vessel. A person who has been issued a use permit under RCW 82.08.700
for a particular vessel may not purchase a use permit under this section for the same vessel after the use permit issued under RCW 82.08.700
expires. All other requirements and conditions, not inconsistent with the provisions of this section, relating to use permits in RCW 82.08.700, apply to use permits under this section. A person may not claim an exemption under RCW 82.12.0251
(1) within twenty-four months after a use permit, issued under this section or RCW 82.08.700, for the same vessel, has expired.
(3)(a) Except as provided in (b) of this subsection, a nonresident who claims an exemption under this section and who uses a vessel in this state after his or her use permit for that vessel has expired is liable for the tax imposed under RCW 82.12.020
based on the value of the vessel at the time that the vessel was either purchased in this state under circumstances in which the exemption under RCW 82.08.700
did not apply or was first brought into this state, as the case may be. Interest at the rate provided in RCW 82.32.050
applies to amounts due under this subsection, retroactively to the date that the vessel was purchased in this state or first brought into the state, and accrues until the full amount of tax due is paid to the department.
(b) A nonresident individual who is exempt under both this section and RCW 82.08.700
and who uses a vessel in this state after his or her use permit for that vessel expires is liable for tax and interest as provided in RCW 82.08.700
(5).
(4) Any vessel dealer that issues a use permit to an individual who does not hold valid identification establishing out-of-state residency, and any dealer that fails to maintain records for each use permit issued that shows the type of proof accepted, including any identification numbers where appropriate, and the expiration date, if any, is personally liable for the amount of tax due.
[
2007 c 22 s 2
.]
NOTES:
Effective date
—
2007 c 22:
See note following RCW 82.08.700
.
RCW 82.12.702
Exemptions
—
Sales to a farmer performing custom farming services or farm management services.
(1) The provisions of this chapter do not apply with respect to the use of goods or services by an eligible farmer.
(2) The definitions, conditions, and requirements of RCW 82.08.702
apply to this section.
[
2024 c 222 s 2
.]
NOTES:
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Effective date
—
2024 c 222:
See notes following RCW 82.08.702
.
RCW 82.12.798
Exemptions
—
Use of feminine hygiene products.
(1) The tax levied by RCW 82.12.020
does not apply to the use of feminine hygiene products.
(2) "Feminine hygiene products" has the same meaning as provided in RCW 82.08.798
.
[
2020 c 350 s 4
.]
NOTES:
Tax preference performance statement
—
Findings
—
Intent
—
Exemption from automatic expiration date of new tax preference
—
Effective date
—
2020 c 350:
See notes following RCW 82.08.798
.
RCW 82.12.799
Exemptions
—
Vessels exempt from registration.
(Expires January 1, 2029.)
(1) Except as otherwise provided in this section, the provisions of this chapter do not apply to the use of a vessel exempt from registration under RCW 88.02.570
(12).
(2) The use of a vessel exempt from registration under RCW 88.02.570
(12) for chartering with a captain or crew is subject to the tax imposed in RCW 82.12.020
based on the reasonable bare rental value of the vessel as provided in RCW 82.12.010
(7)(c).
(3) This section expires January 1, 2029.
[
2021 c 150 s 6
.]
RCW 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 88.02.310, by the manufacturer of the vessel:
(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, to include performance, endurance, and sink testing, if the vessel is to be held for sale;
(b) Training activities of a manufacturer's employees, agents, or subcontractors involved in the development and manufacturing of the manufacturer's vessels, if the vessel is to be held for sale;
(c) Activities to promote the sale of the manufacturer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from vessel promotional events for the express purpose of displaying a manufacturer's vessels;
(d) Any vessels loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;
(e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;
(f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and
(g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.
(2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.
[
2011 c 171 s 121
;
1997 c 293 s 1
.]
NOTES:
Intent
—
Effective date
—
2011 c 171:
See notes following RCW 4.24.210
.
RCW 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 88.02.310, by a vessel dealer registered under chapter
88.02
RCW:
(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, if the vessel is held for sale;
(b) Training activity of a dealer's employees, agents, or subcontractors involved in the sale of the dealer's vessels, if the vessel is held for sale;
(c) Activities to promote the sale of the dealer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from promotional vessel events for the express purpose of displaying a dealer's vessels for sale, provided it is displayed on the vessel that it is, in fact, for sale and the identification of the registered vessel dealer offering the vessel for sale is also displayed on the vessel;
(d) Any vessel loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;
(e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;
(f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and
(g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.
(2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.
[
2011 c 171 s 122
;
1997 c 293 s 2
.]
NOTES:
Intent
—
Effective date
—
2011 c 171:
See notes following RCW 4.24.210
.
RCW 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 on the reasonable rental value of the vessel used, but only if the vessel dealer or manufacturer can show that the vessel is truly held for sale and that the dealer or manufacturer is and has been making good faith efforts to sell the vessel. The department may by rule require dealers and manufacturers to provide vessel logs or other documentation showing that vessels are truly held for sale.
[
1997 c 293 s 3
.]
RCW 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, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to labor and services rendered in respect to the repairing, cleaning, altering, or improving of nebulizers. "Nebulizer" has the same meaning as in RCW 82.08.803
.
(2) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department in a form and manner prescribed by the department.
[
2007 c 6 s 1104
;
2004 c 153 s 105
.]
NOTES:
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
Retroactive effective date
—
Effective date
—
2004 c 153:
See note following RCW 82.08.0293
.
RCW 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 the same meaning as in RCW 82.08.804
.
[
2004 c 153 s 107
.]
NOTES:
Retroactive effective date
—
Effective date
—
2004 c 153:
See note following RCW 82.08.0293
.
RCW 82.12.805
Exemptions
—
Personal property used at an aluminum smelter.
(1) A person who is subject to tax under RCW 82.12.020
for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit equals the state share of use tax computed to be due under RCW 82.12.020
. The person must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax.
(2) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217
.
(3) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534
.
(4) Credits may not be claimed under this section for taxable events occurring on or after January 1, 2027.
[
2017 c 135 s 29
;
2015 3rd sp.s. c 6 s 505
;
2011 c 174 s 305
. Prior:
2010 1st sp.s. c 2 s 4
;
2010 c 114 s 128
;
2009 c 535 s 620
;
2006 c 182 s 4
;
2004 c 24 s 11
.]
NOTES:
Effective date
—
2017 c 135:
See note following RCW 82.32.534
.
Effective dates
—
2015 3rd sp.s. c 6:
See note following RCW 82.04.4266
.
Findings
—
Tax preference performance statement
—
2015 3rd sp.s. c 6 ss 502-506:
See note following RCW 82.04.2909
.
Application
—
Finding
—
Intent
—
2010 c 114:
See notes following RCW 82.32.534
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Intent
—
Effective date
—
2004 c 24:
See notes following RCW 82.04.2909
.
RCW 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 and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed material, or to labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the computer equipment. This exemption applies only to computer equipment not otherwise exempt under RCW 82.12.02565
.
(2) For the purposes of this section, the definitions in RCW 82.08.806
apply.
[
2004 c 8 s 3
.]
NOTES:
Findings
—
Intent
—
2004 c 8:
See note following RCW 82.08.806
.
RCW 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 charges are separately stated on an invoice or similar billing document given to the purchaser.
(2) "Delivery charges" and "direct mail" have the same meanings as in RCW 82.08.010
.
[
2005 c 514 s 116
.]
NOTES:
Effective date
—
2005 c 514:
See note following RCW 82.04.4272
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
RCW 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. The exemption in this section does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
(2) The definitions in RCW 82.04.4265
and
82.08.808
apply to this section.
[
2005 c 514 s 403
.]
NOTES:
Part headings not law
—
2005 c 514:
"Part headings used in this act are not any part of the law." [
2005 c 514 s 1301
.]
Severability
—
2005 c 514:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
2005 c 514 s 1309
.]
Effective date
—
2005 c 514 ss 401-403:
See note following RCW 82.04.4265
.
RCW 82.12.809
Exemptions
—
Vehicles using clean alternative fuels and electric vehicles, exceptions
—
Quarterly transfers.
(1)(a) Except as provided in subsection (4) of this section, the provisions of this chapter do not apply in respect to the use of new passenger cars, light duty trucks, and medium duty passenger vehicles, which (i) are exclusively powered by a clean alternative fuel or (ii) use at least one method of propulsion that is capable of being reenergized by an external source of electricity and are capable of traveling at least thirty miles using only battery power.
(b) Beginning with purchases made or lease agreements signed on or after July 1, 2016, the exemption in this section is only applicable for up to thirty-two thousand dollars of a vehicle's purchase price or the total lease payments made plus the purchase price of the leased vehicle if the original lessee purchases the leased vehicle before the expiration of the exemption as described in RCW 82.08.809
(6).
(2) The definitions in RCW 82.08.809
apply to this section.
(3) A taxpayer is not liable for the tax imposed in RCW 82.12.020
on the use, on or after the expiration of the exemption as described in RCW 82.08.809
(6), of a passenger car, light duty truck, or medium duty passenger vehicle that is exclusively powered by a clean alternative fuel or uses at least one method of propulsion that is capable of being reenergized by an external source of electricity and is capable of traveling at least thirty miles using only battery power, if the taxpayer used such vehicle in this state before the expiration of the exemption as described in RCW 82.08.809
(6), and the use was exempt under this section from the tax imposed in RCW 82.12.020
.
(4)(a) For vehicles identified in subsection (1)(a) of this section purchased on or after July 1, 2016, and before the expiration of the exemption as described in RCW 82.08.809
(6), or for leased vehicles identified in subsection (1)(a) of this section for which the lease agreement was signed on or after July 1, 2016, and before the expiration of the exemption as described in RCW 82.08.809
(6), a vehicle is not exempt from use tax as described under subsection (1)(b) of this section if, at the time the tax is imposed for purchased vehicles or at the inception of the lease for leased vehicles, the lowest manufacturer's suggested retail price, as determined in rule by the department of licensing pursuant to chapter
34.05
RCW, for the base model is more than forty-two thousand five hundred dollars.
(b) For vehicles identified in subsection (1)(a) of this section purchased on or after July 15, 2015, and before July 1, 2016, or for leased vehicles identified in subsection (1)(a) of this section for which the lease agreement was signed on or after July 15, 2015, and before July 1, 2016, a vehicle is not exempt from use tax if the fair market value of the vehicle exceeds thirty-five thousand dollars at the time the tax is imposed for purchased vehicles, or at the inception of the lease for leased vehicles.
(c) For leased vehicles for which the lease agreement was signed before July 1, 2015, lease payments are exempt from use tax as described under subsection (1)(a) of this section regardless of the vehicle's fair market value at the inception of the lease.
(5) On the last day of January, April, July, and October of each year, the state treasurer, based upon information provided by the department, must transfer from the multimodal transportation account to the general fund a sum equal to the dollar amount that would otherwise have been deposited into the general fund during the prior calendar quarter but for the exemption provided in this section. Information provided by the department to the state treasurer must be based on the best available data. For purposes of this section, the first transfer for the calendar quarter after July 15, 2015, must be calculated assuming only those revenues that should have been deposited into the general fund beginning July 1, 2015.
(6)(a) The exemption provided under this section does not apply to the use of new passenger cars, light duty trucks, and medium duty passenger vehicles, or lease payments due on such vehicles, if the date of sale of the vehicle from the seller to the buyer occurred or the lease agreement was signed after the expiration of the exemption as provided in RCW 82.08.809
(6).
(b) All leased vehicles that qualified for the exemption before the expiration of the exemption must continue to receive the exemption as described under subsection (1)(b) of this section on lease payments due through the remainder of the lease.
(c) Nothing in this subsection (6) may be construed to allow an exemption under this section for the purchase of a qualifying vehicle by the original lessee of the vehicle after the expiration of the exemption.
[
2016 sp.s. c 32 s 3
;
2015 3rd sp.s. c 44 s 409
;
2010 1st sp.s. c 11 s 3
;
2005 c 296 s 3
.]
NOTES:
Effective date
—
Tax preference performance statement
—
2016 sp.s. c 32:
See notes following RCW 82.08.809
.
Effective date
—
2015 3rd sp.s. c 44:
See note following RCW 46.68.395
.
Tax preference performance statement
—
2015 3rd sp.s. c 44 ss 408 and 409:
See note following RCW 82.08.809
.
Effective date
—
2005 c 296:
See note following RCW 82.08.809
.
RCW 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 improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation.
(2) The provisions of this chapter do not apply in respect to:
(a) The use of air pollution control facilities installed and used by a light and power business, as defined in RCW 82.16.010, in generating electric power; or
(b) The use of labor and services performed in respect to the installing of air pollution control facilities.
(3) The exemption provided under this section applies only to air pollution control facilities that are:
(a) Constructed or installed after May 15, 1997, and used in a thermal electric generation facility placed in operation after December 31, 1969, and before July 1, 1975; and
(b) Constructed or installed to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter
70A.15
RCW.
(4) This section does not apply to the use of tangible personal property for maintenance or repairs of the pollution control equipment or to labor and services performed in respect to such maintenance or repairs.
(5) If production of electricity at a thermal electric generation facility for any calendar year after 2002 and before 2023 falls below a twenty percent annual capacity factor for the generation facility, all or a portion of the tax previously exempted under this section in respect to construction or installation of air pollution control facilities at the generation facility shall be due according to the schedule provided in RCW 82.08.810
(5).
(6) *RCW 82.32.393
applies to this section.
[
2020 c 20 s 1479
;
2003 c 5 s 12
;
1997 c 368 s 3
.]
NOTES:
*Reviser's note:
RCW 82.32.393
expired December 31, 2015.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Findings
—
Intent
—
Rules adoption
—
Severability
—
Effective date
—
1997 c 368:
See notes following RCW 82.08.810
.
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.
(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, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation; and
(b) "Generation facility" means a coal-fired thermal electric generation facility placed in operation after December 3, 1969, and before July 1, 1975.
(2) Beginning January 1, 1999, the provisions of this chapter do not apply in respect to the use of coal to generate electric power at a generation facility operated by a business if the following conditions are met:
(a) The owners must make an application to the department of revenue for a tax exemption;
(b) The owners must make a demonstration to the department of ecology that the owners have made reasonable initial progress to install air pollution control facilities to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter
70A.15
RCW;
(c) Continued progress must be made on the development of air pollution control facilities to meet the requirements of the permit; and
(d) The generation facility must emit no more than ten thousand tons of sulfur dioxide during a previous consecutive twelve-month period.
(3) During a consecutive twelve-month period, if the generation facility is found to be in violation of excessive sulfur dioxide emissions from a regional air pollution control authority or the department of ecology, the department of ecology shall notify the department of revenue and the owners of the generation facility shall lose their tax exemption under this section. The owners of a generation facility may reapply for the tax exemption when they have once again met the conditions of subsection (2)(d) of this section.
(4) *RCW 82.32.393
applies to this section.
[
2020 c 20 s 1480
;
1997 c 368 s 6
.]
NOTES:
*Reviser's note:
RCW 82.32.393
expired December 31, 2015.
Findings
—
Intent
—
Rules adoption
—
Severability
—
Effective date
—
1997 c 368:
See notes following RCW 82.08.810
.
RCW 82.12.814
Exemptions
—
Mobility enhancing equipment.
(1) This chapter does not apply to the use of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient.
(2) For the purposes of this section, "complex needs patient" has the same meaning as in RCW 74.09.557
.
[
2023 c 319 s 2
.]
NOTES:
Application
—
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2023 c 319:
See notes following RCW 82.08.814
.
RCW 82.12.817
Exemptions
—
Fuel cell electric vehicles.
(Expires June 30, 2029.)
(1) Subject to the limitations in this subsection and RCW 82.08.993
(1)(c), beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, 50 percent of the tax levied by RCW 82.12.020
does not apply to sales or leases of new electric passenger cars, light duty trucks, and medium duty passenger vehicles, that are powered by a fuel cell.
(2)(a) Subject to the limitations in this subsection (2), beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, the entire tax levied by RCW 82.12.020
does not apply to the sale or lease of used electric passenger cars, light duty trucks, and medium duty passenger vehicles, that are powered by a fuel cell.
(b) The per vehicle exemption must be based on the sales price for purchased vehicles and fair market value at the inception of the lease for leased vehicles. However, the maximum value amount eligible for the exemption under (a) of this subsection is the lesser of either $16,000 or the fair market value of the vehicle.
(c) A person may not claim the exemption under this subsection (2) if the person claims the exemption under RCW 82.08.9999
or
82.12.9999
.
(3) The buyer must keep records necessary for the department to verify eligibility under this section. The buyer claiming the exemption must also submit itemized information to the department for all vehicles for which an exemption is claimed that must include the following: Vehicle make; vehicle model; model year; whether the vehicle has been sold or leased; date of sale or start date of lease; length of lease; sales price for purchased vehicles and fair market value at the inception of the lease for leased vehicles; and the total amount qualifying for the incentive claimed for each vehicle, in addition to the future monthly amount to be claimed for each leased vehicle. This information must be provided in a form and manner prescribed by the department.
(4)(a) Sales of vehicles delivered to the buyer after the expiration of this section, or leased vehicles for which the lease agreement was signed after the expiration of this section, do not qualify for the exemptions under this section.
(b) All leased vehicles that qualified for the exemption under this section before the expiration of this section must continue to receive the exemption on any lease payments due through the remainder of the lease.
(5) The definitions in RCW 82.08.993
apply to this section.
(6) This section expires June 30, 2029.
[
2022 c 182 s 304
;
2021 c 171 s 3
.]
NOTES:
Intent
—
Effective date
—
2022 c 182:
See notes following RCW 70A.65.240
.
Tax preference performance statement
—
Effective date
—
2021 c 171:
See notes following RCW 82.08.993
.
RCW 82.12.818
Additional tax on use of motor vehicles if vehicle value exceeds $100,000.
(Effective January 1, 2026.)
(1) Except as provided in subsection (3) of this section, in addition to the tax imposed under RCW 82.12.020, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any motor vehicle if the value of the motor vehicle exceeds $100,000.
(2)(a) Except as provided in (b) of this subsection, the tax is levied and must be collected in an amount equal to the value of the motor vehicle that exceeds the deduction amount specified in (c) of this subsection, multiplied by eight percent.
(b) In the case of a seller required to collect use tax under this section from the purchaser, the tax must be collected in an amount equal to the amount of the purchase price that exceeds the amount specified in (c) of this subsection, multiplied by eight percent.
(c) The deduction amount is $100,000 for fiscal year 2026. The deduction amount must be annually adjusted on July 1st of each year by increasing the amount by two percent and rounding the result to the nearest whole dollar.
(3) The taxes imposed under this section do not apply to the use of:
(a) A commercial motor vehicle, as defined in RCW 46.25.010
; or
(b) A motor vehicle that has a gross vehicle weight rating of greater than 10,000 pounds other than motor homes, as defined in RCW 46.04.305
.
(4) The revenue collected under this section must be deposited in the multimodal transportation account created in RCW 47.66.070
.
[
2025 c 417 s 204
.]
NOTES:
Effective date
—
2025 c 417 ss 104, 105, 107-110, 201-206, 301-303, 604, and 903:
See note following RCW 46.17.355
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2025 c 417 ss 203, 204, 207, and 208:
See note following RCW 82.08.817
.
Findings
—
Intent
—
2025 c 417:
See note following RCW 82.38.030
.
RCW 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 the tax levied under RCW 82.12.020
on:
(a) Material-handling equipment and racking equipment and labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the equipment; or
(b) Materials incorporated in the construction of a warehouse or grain elevator, are eligible for an exemption on tax paid in the form of a remittance or credit against tax owed. The amount of the remittance or credit is computed under subsection (2) of this section and is based on the state share of use tax.
(2)(a) A person claiming an exemption from state tax in the form of a remittance under this section must pay the tax imposed by RCW 82.12.020
to the department. The person may then apply to the department for remittance of all or part of the tax paid under RCW 82.12.020
. For grain elevators with bushel capacity of one million but less than two million, the remittance is equal to fifty percent of the amount of tax paid. For warehouses with square footage of two hundred thousand or more and for grain elevators with bushel capacity of two million or more, the remittance is equal to one hundred percent of the amount of tax paid for qualifying construction materials, and fifty percent of the amount of tax paid for qualifying material-handling equipment and racking equipment.
(b) The department shall determine eligibility under this section based on information provided by the buyer and through audit and other administrative records. The buyer shall on a quarterly basis submit an information sheet, in a form and manner as required by the department by rule, specifying the amount of exempted tax claimed and the qualifying purchases or acquisitions for which the exemption is claimed. The buyer shall retain, in adequate detail to enable the department to determine whether the equipment or construction meets the criteria under this section: Invoices; proof of tax paid; documents describing the material-handling equipment and racking equipment; location and size of warehouses, if applicable; and construction invoices and documents.
(c) The department shall on a quarterly basis remit or credit exempted amounts to qualifying persons who submitted applications during the previous quarter.
(3) Warehouse, grain elevators, and material-handling equipment and racking equipment for which an exemption, credit, or deferral has been or is being received under chapter
82.60, 82.62, or
82.63
RCW or RCW 82.08.02565
or
82.12.02565
are not eligible for any remittance under this section. Materials incorporated in warehouses and grain elevators upon which construction was initiated prior to May 20, 1997, are not eligible for a remittance under this section.
(4) The lessor or owner of the warehouse or grain elevator is not eligible for a remittance or credit under this section unless the underlying ownership of the warehouse or grain elevator and material-handling equipment and racking equipment vests exclusively in the same person, or unless the lessor by written contract agrees to pass the economic benefit of the exemption to the lessee in the form of reduced rent payments.
(5) The definitions in RCW 82.08.820
apply to this section.
[
2006 c 354 s 13
;
2005 c 513 s 12
;
2003 c 5 s 13
;
2000 c 103 s 9
;
1997 c 450 s 3
.]
NOTES:
Effective dates
—
2006 c 354:
See note following RCW 82.04.4268
.
Effective dates
—
2005 c 513:
See note following RCW 82.04.4266
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Findings
—
Intent
—
Report
—
Effective date
—
1997 c 450:
See notes following RCW 82.08.820
.
RCW 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 s 2
.]
NOTES:
Effective date
—
1998 c 178:
See note following RCW 82.08.832
.
RCW 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 tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of an option to purchase at the end of the lease term, but only if the seller/lessee previously paid any tax otherwise due under this chapter or chapter
82.08
RCW at the time of acquisition of the tangible personal property.
[
2001 c 320 s 6
;
2000 2nd sp.s. c 4 s 22
.]
NOTES:
Effective date
—
2001 c 320:
See note following RCW 11.02.005
.
Findings
—
Construction
—
2000 2nd sp.s. c 4 ss 18-30:
See notes following RCW 81.112.300
.
RCW 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 under RCW 46.20.520, or to persons contracting with the department to provide this training.
[
2001 c 121 s 1
.]
RCW 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 a person other than the owner of the seed. This section applies only if the seedlings will be used for growing timber outside Washington, or if the owner of the conifer seed is an Indian tribe or member and the seedlings will be used for growing timber in Indian country.
If the owner of conifer seed is not able to determine at the time the seed is used in a growing process whether the use of the seed is exempt from tax under this section, the owner may defer payment of the use tax until it is determined that the seedlings will be planted for growing timber in Washington. For the purposes of this section, "Indian country" has the meaning given in RCW 82.24.010
.
[
2001 c 129 s 3
.]
NOTES:
Finding
—
Intent
—
Retroactive application
—
2001 c 129:
See notes following RCW 82.08.850
.
RCW 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 machinery and equipment;
(b) Labor and services rendered in respect to the installing of replacement parts; and
(c) Labor and services rendered in respect to the repairing of qualifying farm machinery and equipment, provided that during the course of repairing no tangible personal property is installed, incorporated, or placed in, or becomes a component of, the qualifying farm machinery and equipment other than replacement parts.
(2)(a) Notwithstanding anything to the contrary in this chapter, if a single transaction involves services that are not exempt under this section and services that would be exempt under this section if provided separately, the exemptions provided in subsection (1)(b) and (c) of this section apply if: (i) The seller makes a separately itemized charge for labor and services described in subsection (1)(b) or (c) of this section; and (ii) the separately itemized charge does not exceed the seller's usual and customary charge for such services.
(b) If the requirements in (a)(i) and (ii) of this subsection (2) are met, the exemption provided in subsection (1)(b) or (c) of this section applies to the separately itemized charge for labor and services described in subsection (1)(b) or (c) of this section.
(3) The definitions and recordkeeping requirements in RCW 82.08.855
apply to this section.
(4) If a person is an eligible farmer as defined in RCW 82.08.855
(4)(b)(iv) who cannot prove income because the person is new to farming or newly returned to farming, the exemption under this section will apply only if one of the conditions in RCW 82.08.855
(3)(b)(i) (A) or (B) is met. If neither of those conditions are met, any taxes for which an exemption under this section was claimed and interest on such taxes must be paid. Amounts due under this subsection shall be in accordance with RCW 82.08.855
(3)(b)(ii).
(5) Except as provided in subsection (4) of this section, the department may not assess the tax imposed under this chapter against a person who no longer qualifies as an eligible farmer with respect to the use of any articles or services exempt under subsection (1) of this section, if the person was an eligible farmer when the person first put the articles or services to use in this state.
[
2014 c 97 s 603
;
2007 c 332 s 2
;
2006 c 172 s 2
.]
NOTES:
Effective date
—
2006 c 172:
See note following RCW 82.08.855
.
RCW 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, digital good, digital code, digital automated service, service defined as a retail sale in *RCW 82.04.050
(2) (a) or (g) or (6)(c), or extended warranty, acquired from a federal credit union, foreign credit union, or out-of-state credit union as a result of a merger or conversion.
(2) For purposes of this section, the following definitions apply:
(a) "Federal credit union" means a credit union organized and operating under the laws of the United States.
(b) "Foreign credit union" means a credit union organized and operating under the laws of another country or other foreign jurisdiction.
(c) "Out-of-state credit union" means a credit union organized and operating under the laws of another state or United States territory or possession.
(d) "State credit union" means a credit union organized and operating under the laws of this state.
[
2017 c 323 s 526
;
2015 c 169 s 10
;
2009 c 535 s 621
;
2006 c 11 s 1
.]
NOTES:
*
Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Effective date
—
2015 c 169:
See note following RCW 82.04.050
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
RCW 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 use of diesel fuel, biodiesel fuel, or aircraft fuel, by a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were acquired as separate products.
(2) The definitions in RCW 82.08.865
apply to this section.
[
2010 c 106 s 222
;
2007 c 443 s 2
;
2006 c 7 s 2
.]
NOTES:
Effective date
—
2010 c 106:
See note following RCW 35.102.145
.
Effective date
—
2007 c 443:
See note following RCW 82.08.865
.
Effective date
—
2006 c 7:
See note following RCW 82.08.865
.
Additional use tax exemption for fuel: RCW 82.12.0256
.
RCW 82.12.875
Automotive adaptive equipment.
(Expires July 1, 2028.)
(1) The tax imposed by RCW 82.12.020
does not apply to the use of prescribed add-on automotive adaptive equipment or to labor and services rendered in respect to the installation and repairing of such equipment. The exemption under this section only applies if the sale of the prescribed add-on automotive adaptive equipment or labor and services was exempt from sales tax under RCW 82.08.875
or would have been exempt from sales tax under RCW 82.08.875
if the equipment or labor and services had been purchased in this state.
(2) For purposes of this section, "prescribed add-on automotive adaptive equipment" has the same meaning as provided in RCW 82.08.875
.
(3) This section expires July 1, 2028.
[
2018 c 130 s 4
;
2013 c 211 s 3
.]
NOTES:
Findings
—
Intent
—
Tax preference performance statement
—
2018 c 130:
See notes following RCW 82.08.875
.
Findings
—
Intent
—
Effective date
—
2013 c 211:
See notes following RCW 82.08.875
.
RCW 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 United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.
(2) The definitions in RCW 82.08.880
apply to this section.
[
2001 2nd sp.s. c 17 s 2
.]
NOTES:
Effective date
—
2001 2nd sp.s. c 17:
See note following RCW 82.08.880
.
RCW 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:
(a) Qualifying livestock nutrient management equipment;
(b) Labor and services rendered in respect to installing, repairing, cleaning, altering, or improving qualifying livestock nutrient management equipment; and
(c)(i) Tangible personal property that becomes an ingredient or component of qualifying livestock nutrient management facilities in the course of repairing, cleaning, altering, or improving of such facilities.
(ii) The exemption provided in this subsection (1)(c) does not apply to the use of tangible personal property that becomes an ingredient or component of qualifying livestock nutrient management facilities during the course of constructing new, or replacing previously existing, qualifying livestock nutrient management facilities.
(2)(a) To be eligible, the equipment and facilities must be used exclusively for activities necessary to maintain a livestock nutrient management plan.
(b) The exemption applies to the use of tangible personal property and labor and services made after the livestock nutrient management plan is: (i) Certified under chapter
90.64
RCW; (ii) approved as part of the permit issued under chapter
90.48
RCW; or (iii) approved as required under RCW 82.08.890
(4)(c)(iii).
(3) The definitions and recordkeeping requirements in RCW 82.08.890
apply to this section.
(4) The exemption under this section does not apply to the use of tangible personal property and services if first use of the property or services in this state occurs from July 1, 2010, through June 30, 2013.
[
2014 c 97 s 604
;
2010 1st sp.s. c 23 s 602
;
2009 c 469 s 602
;
2006 c 151 s 3
;
2003 c 5 s 15
;
2001 2nd sp.s. c 18 s 3
.]
NOTES:
Effective date
—
2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405:
See note following RCW 82.04.2907
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Effective date
—
2009 c 469:
See note following RCW 82.08.962
.
Effective date
—
Conservation commission
—
Report to legislature
—
2006 c 151:
See notes following RCW 82.08.890
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Intent
—
Effective date
—
2001 2nd sp.s. c 18:
See notes following RCW 82.08.890
.
RCW 82.12.900
Exemptions
—
Anaerobic digesters.
The provisions of this chapter do not apply with respect to:
(1) Equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment, or to services rendered in respect to installing, constructing, repairing, cleaning, altering, or improving equipment necessary to process biogas from a landfill into marketable coproducts; and
(2) The use of anaerobic digesters, tangible personal property that becomes an ingredient or component of anaerobic digesters, or the use of services rendered in respect to installing, repairing, cleaning, altering, or improving eligible tangible personal property by an eligible person establishing or operating an anaerobic digester, as defined in RCW 82.08.900
.
[
2018 c 164 s 6
;
2006 c 151 s 5
;
2003 c 5 s 16
;
2001 2nd sp.s. c 18 s 5
.]
NOTES:
Reviser's note:
The tax preference enacted in section 6, chapter 164, Laws of 2018 expires January 1, 2029, pursuant to the automatic expiration date established in RCW 82.32.805
(1)(a).
Tax preference performance statement
—
Effective date
—
2018 c 164:
See notes following RCW 82.08.900
.
Effective date
—
Conservation commission
—
Report to legislature
—
2006 c 151:
See notes following RCW 82.08.890
.
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
Intent
—
Effective date
—
2001 2nd sp.s. c 18:
See notes following RCW 82.08.890
.
RCW 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 used to house chickens. The propane or natural gas must be used exclusively to heat the structures used to house chickens. The structures must be used exclusively to house chickens that are sold as agricultural products.
(2) The exemption certificate, recordkeeping requirements, and definitions of RCW 82.08.910
apply to this section.
[
2001 2nd sp.s. c 25 s 4
.]
NOTES:
Purpose
—
Intent
—
Part headings not law
—
2001 2nd sp.s. c 25:
See notes following RCW 82.04.260
.
RCW 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 the removal of chicken manure. The farmer must be raising chickens that are sold as agricultural products.
(2) The exemption certificate, recordkeeping requirements, and definitions of RCW 82.08.920
apply to this section.
[
2001 2nd sp.s. c 25 s 6
.]
NOTES:
Purpose
—
Intent
—
Part headings not law
—
2001 2nd sp.s. c 25:
See notes following RCW 82.04.260
.
RCW 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, if the dietary supplements are for human use. "Dietary supplement" has the same meaning as in RCW 82.08.0293
.
[
2003 c 168 s 304
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
RCW 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 personal property consumed and/or of labor and services as defined in RCW 82.04.050
(2)(a) rendered in respect to contracts for watershed protection and/or flood prevention. This exemption is limited to that portion of the selling price that is reimbursed by the United States government according to the provisions of the watershed protection and flood prevention act (68 Stat. 666; 16 U.S.C. Sec. 1001 et seq.).
[
2020 c 139 s 20
;
2003 c 5 s 17
.]
NOTES:
Finding
—
Intent
—
Retroactive application
—
Effective date
—
2003 c 5:
See notes following RCW 82.12.010
.
RCW 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. Disposable devices means the same as provided in RCW 82.08.935
.
[
2003 c 168 s 407
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
RCW 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, if the over-the-counter drugs are for human use. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281
.
[
2003 c 168 s 408
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
RCW 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 a prescription. In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered in respect to the repairing, cleaning, altering, or improving of kidney dialysis devices.
[
2004 c 153 s 111
;
2003 c 168 s 411
.]
NOTES:
Retroactive effective date
—
Effective date
—
2004 c 153:
See note following RCW 82.08.0293
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
RCW 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 s 704
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.