reglab/housing_qa huggingface dataset:
WA Rev Code § 82.08.9995 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.9995 - Exemptions—Restaurant employee meals.

RCW 82.08.9995 Exemptions—Restaurant employee meals.(1) The tax levied by RCW 82.08.020 does not apply to a meal provided without specific charge by a restaurant to its employees.(2) For the purposes of this section, the following definitions apply unless the context clearly requires otherwise.(a) "Meal" means one or more items of prepared food or beverages other than alcoholic beverages. For the purposes of this subsection, "alcoholic beverage" and "prepared food" have the same meanings as provided in RCW 82.08.0293.(b) "Restaurant" means any establishment having special space and accommodation where food and beverages are regularly sold to the public for immediate, but not necessarily on-site, consumption, but excluding grocery stores, mini-markets, and convenience stores. Restaurant includes, but is not limited to, lunch counters, diners, coffee shops, espresso shops or bars, concession stands or counters, delicatessens, and cafeterias. It also includes space and accommodations where food and beverages are sold to the public for immediate consumption that are located within hotels, motels, lodges, boarding houses, bed and breakfast facilities, hospitals, office buildings, movie theaters, and schools, colleges, or universities, if a separate charge is made for such food or beverages. Mobile sales units that sell food or beverages for immediate consumption within a place, the entrance to which is subject to an admission charge, are "restaurants." So too are public and private carriers, such as trains and vessels, that sell food or beverages for immediate consumption if a separate charge for the food and/or beverages is made. A restaurant is open to the public for purposes of this section if members of the public can be served as guests. "Restaurant" does not include businesses making sales through vending machines or through mobile sales units such as catering trucks or sidewalk vendors of food or beverage items.[ 2015 c 86 § 303; 2011 c 55 § 2.]NOTES:Effective date—2011 c 55: "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 July 1, 2011." [ 2011 c 55 § 4.]
WA Rev Code § 82.08.9996 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.9996 - Exemptions—Vessel deconstruction.

RCW 82.08.9996 Exemptions—Vessel deconstruction.(1) The tax levied by RCW 82.08.020 does not apply to sales of vessel deconstruction performed at:(a) A qualified vessel deconstruction facility; or(b) An area over water that has been permitted under section 402 of the clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction.(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a)(i) "Vessel deconstruction" means permanently dismantling a vessel, including: Abatement and removal of hazardous materials; the removal of mechanical, hydraulic, or electronic components or other vessel machinery and equipment; and either the cutting apart or disposal, or both, of vessel infrastructure. For the purposes of this subsection, "hazardous materials" includes fuel, lead, asbestos, polychlorinated biphenyls, and oils.(ii) "Vessel deconstruction" does not include vessel modification or repair.(b) "Qualified vessel deconstruction facility" means structures, including floating structures, that are permitted under section 402 of the clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction.(3) Sellers making tax-exempt sales under this section must obtain from the purchaser an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. In lieu of an exemption certificate, a seller may capture the relevant data elements as allowed under the streamlined sales and use tax agreement.[ 2014 c 195 § 301.]NOTES:Reviser's note: Section 301, 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: "Sections 301 and 302 of this act take effect October 1, 2014." [ 2014 c 195 § 304.]Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
WA Rev Code § 82.08.9997 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.9997 - Exemptions—Retail sale of marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.

RCW 82.08.9997 Exemptions—Retail sale of 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 retail sale 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 § 4.]NOTES:Intent—Finding—2015 c 207: See note following RCW 43.06.490.
WA Rev Code § 82.08.99991 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.99991 - Tax preferences—Expiration dates.

RCW 82.08.99991 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 § 1705.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.12.0201 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0201 - Dedication of taxes—Comprehensive performance audits.

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 § 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.
WA Rev Code § 82.12.0203 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0203 - Refinery fuel gas—Value—Tax rate—Local use tax exemption.

RCW 82.12.0203 Refinery fuel gas—Value—Tax rate—Local use tax exemption.(1) The value of the article used with respect to refinery fuel gas under this chapter is the most recent monthly United States natural gas wellhead price, as published by the federal energy information administration.(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.[ 2017 3rd sp.s. c 28 § 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 § 1.]Application—2017 3rd sp.s. c 28 §§ 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.
WA Rev Code § 82.12.0205 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0205 - Exemptions—Waste vegetable oil.

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 § 3.]NOTES:Effective date—2008 c 237: See note following RCW 82.08.0205.
WA Rev Code § 82.12.0207 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.

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 § 3.]NOTES:Findings—Intent—Application—2017 c 176: See notes following RCW 82.08.0207.
WA Rev Code § 82.12.02088 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02088 - Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment.

RCW 82.12.02088 Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment.(1) 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).(2) No apportionment under this section is allowed unless the apportionment method is supported by the taxpayer's records kept in the ordinary course of business.(3) For purposes of this section, the following definitions apply:(a) "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.(b) "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.[ 2017 c 323 § 522; 2009 c 535 § 702.]NOTES: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.
WA Rev Code § 82.12.023 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.

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 § 10; 1989 c 384 § 5.]NOTES:Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.
WA Rev Code § 82.12.0251 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0251 - Exemptions—Use of tangible personal property by nonresident while temporarily within state—Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state—Use of certain warranties.

RCW 82.12.0251 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 § 608; 2005 c 514 § 106; 2003 c 5 § 18; 1997 c 301 § 1; 1987 c 27 § 1; 1985 c 353 § 4; 1983 c 26 § 2; 1980 c 37 § 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.
WA Rev Code § 82.12.02525 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02525 - Exemptions—Sale of copied public records by state and local agencies.

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 § 50; 2009 c 535 § 609; 1996 c 63 § 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.
WA Rev Code § 82.12.0253 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.

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 § 53. Formerly RCW 82.12.030(3).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0255 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products.

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 § 610; 2005 c 514 § 107; 2003 c 5 § 4; 1980 c 37 § 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.
WA Rev Code § 82.12.0256 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions.

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 § 646; 2011 1st sp.s. c 16 § 5; 2007 c 223 § 10; 2005 c 443 § 6; 1998 c 176 § 5. Prior: 1983 1st ex.s. c 35 § 3; 1983 c 108 § 2; 1980 c 147 § 2; 1980 c 37 § 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 §§ 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.
WA Rev Code § 82.12.02565 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02565 - Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.

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 marijuana, useable marijuana, or marijuana-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.[ 2015 3rd sp.s. c 5 § 302. Prior: 2014 c 216 § 402; 2014 c 140 § 14; 2003 c 5 § 5; 1999 c 211 § 6; 1998 c 330 § 2; 1996 c 247 § 3; 1995 1st sp.s. c 3 § 3.]NOTES: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.