reglab/housing_qa huggingface dataset:
WA Rev Code § 82.12.999 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.999 - Exemptions—Joint municipal utility services authorities.

RCW 82.12.999 Exemptions—Joint municipal utility services authorities.The tax levied by RCW 82.12.020 shall not apply to any sales, or uses by, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.[ 2011 c 258 § 13.]NOTES:Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
WA Rev Code § 82.12.9994 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.9994 - Exemptions—Bottled water—Prescription use.

RCW 82.12.9994 Exemptions—Bottled water—Prescription use.(1) The provisions of this chapter do not apply in respect to the use of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition.(2) For the purposes of this section, "prescription" has the same meaning as provided in RCW 82.08.9994.[ 2017 3rd sp.s. c 28 § 104.]NOTES:Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
WA Rev Code § 82.12.99941 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.99941 - Exemptions—Bottled water—Primary water source unsafe.

RCW 82.12.99941 Exemptions—Bottled water—Primary water source unsafe.The provisions of this chapter do not apply in respect to the use of bottled water by persons whose primary source of drinking water is unsafe as provided in RCW 82.08.99941.[ 2017 3rd sp.s. c 28 § 106.]NOTES:Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
WA Rev Code § 82.12.9995 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.9995 - Exemptions—Restaurant employee meals.

RCW 82.12.9995 Exemptions—Restaurant employee meals.(1) The provisions of this chapter do not apply in respect to a meal provided without specific charge by a restaurant to its employees.(2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.[ 2015 c 86 § 304; 2011 c 55 § 3.]NOTES:Effective date—2011 c 55: See note following RCW 82.08.9995.
WA Rev Code § 82.12.9996 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.9996 - Exemptions—Vessel deconstruction.

RCW 82.12.9996 Exemptions—Vessel deconstruction.(1) This chapter does not apply to the use of vessel deconstruction services performed at:(a) A qualified vessel deconstruction facility; or(b) An area over water that has been permitted under section 402 of the federal clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction.(2) The definitions in RCW 82.08.9996(2) apply to this section.[ 2014 c 195 § 302.]NOTES:Reviser's note: Section 302, chapter 195, Laws of 2014 expires January 1, 2025, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).Effective date—2014 c 195 §§ 301 and 302: See note following RCW 82.08.9996.Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
WA Rev Code § 82.12.9997 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.9997 - Exemptions—Marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.

RCW 82.12.9997 Exemptions—Marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.The taxes imposed by this chapter do not apply to the use of marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by an agreement entered into under RCW 43.06.490. "Marijuana," "useable marijuana," "marijuana concentrates," and "marijuana-infused products" have the same meaning as defined in RCW 69.50.101.[ 2015 c 207 § 5.]NOTES:Intent—Finding—2015 c 207: See note following RCW 43.06.490.
WA Rev Code § 82.12.99991 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.99991 - Tax preferences—Expiration dates.

RCW 82.12.99991 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1706.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.14.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.010 - Legislative finding—Purpose.

RCW 82.14.010 Legislative finding—Purpose.The legislature finds that the several counties and cities of the state lack adequate sources of revenue to carry out essential county and municipal purposes. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is to vest additional taxing powers in the governing bodies of counties and cities which they may or may not implement. The legislature intends, by enacting this chapter, to provide the means by which essential county and municipal purposes can be financially served should they choose to employ them.[ 1970 ex.s. c 94 § 1.]
WA Rev Code § 82.14.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.020 - Definitions.

RCW 82.14.020 Definitions.For purposes of this chapter:(1) "City" means a city or town;(2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms "retail sale" and "sale at retail" have only the meaning provided in RCW 82.08.010 for the purposes of this chapter, unless the context clearly requires that a different definition apply;(3) "Taxable event" means any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended; and(4) "Treasurer or other legal depository" means the treasurer or legal depository of a county or city.[ 2010 c 106 § 223; 2007 c 6 § 502; (2005 c 514 § 112 repealed by 2007 c 54 § 2); 2005 c 514 § 111; (2003 c 168 § 503 repealed by 2007 c 54 § 2); 2003 c 168 § 502. Prior: 2002 c 367 § 6; 2002 c 67 § 7; 2001 c 186 § 3; 1997 c 201 § 1; 1983 2nd ex.s. c 3 § 31; 1982 c 211 § 1; 1981 c 144 § 4; 1970 ex.s. c 94 § 3.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.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.Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.Severability—Effective date—2002 c 367: See notes following RCW 82.04.060.Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.Finding—Purpose—Effective date—2001 c 186: See notes following RCW 82.08.0202.Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.Intent—Severability—Effective date—1981 c 144: See notes following RCW 82.16.010.
WA Rev Code § 82.14.032 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.032 - Alteration of tax rate pursuant to government service agreement.

RCW 82.14.032 Alteration of tax rate pursuant to government service agreement.The rate of sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.[ 1994 c 266 § 11.]
WA Rev Code § 82.14.034 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.034 - Alteration of county's share of city's tax receipts pursuant to government service agreement.

RCW 82.14.034 Alteration of county's share of city's tax receipts pursuant to government service agreement.The percentage of a city's sales and use tax receipts that a county receives under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.[ 1994 c 266 § 12.]
WA Rev Code § 82.14.036 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.036 - Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.

RCW 82.14.036 Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.14.030(2) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.After this notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the county for county measures, or not less than fifteen percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form shall contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer shall submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321 as determined by the county legislative authority or city council, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer.After April 22, 1983, the referendum procedure provided in this section shall be the exclusive method for subjecting any county or city ordinance imposing a tax or altering the rate under RCW 82.14.030(2) to a referendum vote.Any county or city tax authorized under RCW 82.14.030(2) that has been imposed prior to April 22, 1983, is not subject to the referendum procedure provided for in this section.[ 2015 c 53 § 97; 1983 c 99 § 2.]
WA Rev Code § 82.14.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.040 - County ordinance to contain credit provision.

RCW 82.14.040 County ordinance to contain credit provision.(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(1) for the full amount of any city sales or use tax imposed under RCW 82.14.030(1) upon the same taxable event.(2) Any county ordinance adopted under RCW 82.14.030(2) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(2) for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the additional tax imposed by the county under RCW 82.14.030(2).[ 1982 1st ex.s. c 49 § 18; 1970 ex.s. c 94 § 5.]NOTES:Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
WA Rev Code § 82.14.0455 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.0455 - Sales and use tax for transportation benefit districts.

RCW 82.14.0455 Sales and use tax for transportation benefit districts.(1) Subject to the provisions in RCW 36.73.065, a transportation benefit district under chapter 36.73 RCW may fix and impose a sales and use tax in accordance with the terms of this chapter. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the boundaries of the district. The rate of tax shall not exceed two-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. Except as provided in subsection (2) of this section, the tax may not be imposed for a period exceeding ten years. This tax, if not imposed under the conditions of subsection (2) of this section, may be extended for a period not exceeding ten years with an affirmative vote of the voters voting at the election.(2) The voter-approved sales tax initially imposed under this section after July 1, 2010, may be imposed for a period exceeding ten years if the moneys received under this section are dedicated for the repayment of indebtedness incurred in accordance with the requirements of chapter 36.73 RCW.(3) Money received from the tax imposed under this section must be spent in accordance with the requirements of chapter 36.73 RCW.[ 2010 c 105 § 3; 2006 c 311 § 16; 2005 c 336 § 15.]NOTES:Findings—2006 c 311: See note following RCW 36.120.020.Effective date—2005 c 336: See note following RCW 36.73.015.
WA Rev Code § 82.14.0485 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.0485 - Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.

RCW 82.14.0485 Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.(1) The legislative authority of a county with a population of one million or more may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall not exceed 0.017 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.(3) Moneys collected under this section shall only be used for the purpose of paying the principal and interest payments on bonds issued by a county to construct a baseball stadium.(4) No tax may be collected under this section before January 1, 1996, and no tax may be collected under this section unless the taxes under RCW 82.14.360 are being collected. The tax imposed in this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not more than twenty years after the tax is first collected.(5) As used in this section, "baseball stadium" means a baseball stadium with natural turf and a retractable roof or canopy, together with associated parking facilities, constructed in the largest city in a county with a population of one million or more.[ 1995 3rd sp.s. c 1 § 101.]NOTES:Part headings not law—1995 3rd sp.s. c 1: "Part headings as used in this act constitute no part of the law." [ 1995 3rd sp.s. c 1 § 309.]Effective date—1995 3rd sp.s. c 1: "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 [October 17, 1995]." [ 1995 3rd sp.s. c 1 § 310.]Baseball stadium construction agreement: RCW 36.100.037.State contribution for baseball stadium limited: RCW 82.14.0486.
WA Rev Code § 82.14.0486 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.0486 - State contribution for baseball stadium limited.

RCW 82.14.0486 State contribution for baseball stadium limited.Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW 82.14.0485. The state will not make any additional contributions based on revised cost or revenue estimates, cost overruns, unforeseen circumstances, or any other reason.[ 1995 3rd sp.s. c 1 § 106.]NOTES:Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.
WA Rev Code § 82.14.049 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.049 - Sales and use tax for public sports facilities—Tax upon retail rental car rentals.

RCW 82.14.049 Sales and use tax for public sports facilities—Tax upon retail rental car rentals.(1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax may not be used to subsidize any professional sports team and must be used solely for the following purposes:(a) Acquiring, constructing, maintaining, or operating public sports stadium facilities;(b) Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities;(c) Youth or amateur sport activities or facilities; or(d) Debt or refinancing debt issued for the purposes of subsection (1) of this section.(2) In a county of one million or more, at least seventy-five percent of the tax imposed under this section must be used to retire the debt on the stadium under RCW 67.28.180(2)(b)(i)(B), until that debt is fully retired.[ 2020 c 139 § 23; 2011 c 174 § 107; 2008 c 264 § 4; 1997 c 220 § 502 (Referendum Bill No. 48, approved June 17, 1997); 1992 c 194 § 3.]NOTES:Findings—Intent—Effective date—2008 c 264: See notes following RCW 67.28.180.Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.Legislative intent—1992 c 194: See note following RCW 82.08.020.Effective dates—1992 c 194: See note following RCW 46.04.466.
WA Rev Code § 82.14.0494 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.0494 - Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.

RCW 82.14.0494 Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues. (Contingent expiration date.)(1) The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may impose a sales and use tax in accordance with this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall be 0.016 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.(3) Before the issuance of bonds in RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be transferred to the public stadium authority. After bonds are issued under RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be deposited in the stadium and exhibition center account under RCW 43.99N.060.(4) The definitions in RCW 36.102.010 apply to this section.(5) This section expires on the earliest of the following dates:(a) December 31, 1999, if the conditions for issuance of bonds under RCW 43.99N.020 have not been met before that date;(b) The date on which all bonds issued under RCW 43.99N.020 have been retired; or(c) Twenty-three years after the date the tax under this section is first imposed.[ 1997 c 220 § 204 (Referendum Bill No. 48, approved June 17, 1997).]NOTES:Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.