reglab/housing_qa huggingface dataset:
WA Rev Code § 82.04.650 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.650 - Exemptions—Investment conduits and securitization entities.

RCW 82.04.650 Exemptions—Investment conduits and securitization entities.(1) This chapter does not apply to amounts received by investment conduits or securitization entities from cash and securities.(2) For purposes of this section, the following definitions apply:(a) "Investment conduit" means an entity formed by a financial institution as defined in RCW 82.04.080 for the express purpose of holding or owning cash or securities if the entity formed:(i) Has no employees;(ii) Has no direct profit-making motive;(iii) Owns no tangible assets, other than cash or securities;(iv) Holds or owns cash or securities solely as a conduit, allocating its income to holders of its ownership interests; and(v) Has, within twelve months of its organization or initial capitalization date, issued ownership interests to other than affiliated persons, equal to or greater than twenty-five percent of its total issued ownership interests.(b) "Securities" has the same meaning as in section 2 of the securities act of 1933 and includes eligible assets as defined by Rule 3a-7 of the investment company act, as the law and rule exist on June 1, 2010, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this section.(c) "Securitization entity" means an entity created by a bank holding company if the entity created:(i) Has no employees;(ii) Has no direct profit-making motive;(iii) Owns no tangible assets, other than cash, fixed or revolving discrete pools of credit or charge card receivables originated by a financial institution, or securities;(iv) Acts solely as a conduit, allocating its income to holders of its ownership interests; and(v) Has as its sole business activities the:(A) Acquisition of such discrete pools of credit or charge card receivables; and(B) Issuance or causing the issuance of securities primarily to persons not affiliated with the entity.(d) "Bank holding company" has the same meaning as provided in the bank holding company act of 1956, as existing on June 1, 2010, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this section.(e) "No direct profit-making motive" means that all of an entity's income, less a reasonable servicing fee, is paid to holders of its ownership interests.(f) "Ownership interest" means interests categorized as debt or equity for purposes of federal tax or generally accepted accounting principles.(g) "Affiliated" has the same meaning as in RCW 82.04.645.[ 2010 1st sp.s. c 23 § 111.]NOTES:Contingency—Application—2010 1st sp.s. c 23 §§ 102-112: See notes following RCW 82.04.067.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.
WA Rev Code § 82.04.655 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.655 - Exemptions—Joint municipal utility services authorities.

RCW 82.04.655 Exemptions—Joint municipal utility services authorities.This chapter does not apply to any payments between, or any transfer of assets to or from, a joint municipal utility services authority created under chapter 39.106 RCW and any of its members.[ 2011 c 258 § 11.]NOTES:Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
WA Rev Code § 82.04.660 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.660 - Exemptions—Environmental handling charges—Mercury-containing lights.

RCW 82.04.660 Exemptions—Environmental handling charges—Mercury-containing lights.(1) An exemption from the taxes imposed in this chapter is provided for:(a) Producers, with respect to environmental handling charges added to the purchase price of mercury-containing lights either by the producer or a retailer pursuant to an agreement with the producer;(b) Retailers, with respect to environmental handling charges added to the purchase price of mercury-containing lights sold at retail, including the portion of environmental handling charges retained as reimbursement for any costs associated with the collection and remittance of the charges; and(c) Stewardship organizations, with respect to environmental handling charges received from producers and retailers.(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808.(3) For purposes of this section, the definitions in RCW 70A.505.020 apply.[ 2020 c 20 § 1469; 2015 c 185 § 2.]NOTES:Finding—Intent—2015 c 185: "The legislature finds that Engrossed Substitute House Bill No. 2246, enacted in 2014, created an environmental handling charge. However, the 2014 legislature did not intend for business and occupation taxes to be imposed on top of such charge. Therefore, the legislature intends to clarify that environmental handling charges are not subject to business and occupation taxation." [ 2015 c 185 § 1.]
WA Rev Code § 82.04.750 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.750 - Exemptions—Restaurant employee meals.

RCW 82.04.750 Exemptions—Restaurant employee meals.(1) This chapter does not apply in respect to meals provided by a restaurant without specific charge to its employees.(2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.[ 2015 c 86 § 302; 2011 c 55 § 1.]NOTES:Effective date—2011 c 55: See note following RCW 82.08.9995.
WA Rev Code § 82.04.755 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.755 - Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).

RCW 82.04.755 Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).(1) This chapter does not apply to grants received by a nonprofit organization from the matching fund competitive grant program established in RCW 70A.200.140(1)(b)(ii).(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an expiration date.[ 2020 c 20 § 1470; 2015 c 15 § 7.]
WA Rev Code § 82.04.756 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.756 - Exemptions—Marijuana cooperatives.

RCW 82.04.756 Exemptions—Marijuana cooperatives.(1) This chapter does not apply to any cooperative in respect to growing marijuana, or manufacturing marijuana concentrates, useable marijuana, or marijuana-infused products, as those terms are defined in RCW 69.50.101.(2) The tax preference authorized in this section is not subject to the provisions of RCW 82.32.805 and 82.32.808.[ 2015 c 70 § 40.]NOTES:Effective date—2015 c 70 §§ 12, 19, 20, 23-26, 31, 35, 40, and 49: See note following RCW 69.50.357.Short title—Findings—Intent—References to Washington state liquor control board—Draft legislation—2015 c 70: See notes following RCW 66.08.012.
WA Rev Code § 82.04.760 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.760 - Tax preferences—Expiration dates.

RCW 82.04.760 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 § 1704.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.04.765 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.765 - Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.

RCW 82.04.765 Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.(1) This chapter does not apply to the receipts attributable to the assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an expiration date.[ 2020 c 20 § 1471; 2019 c 344 § 15.]
WA Rev Code § 82.04.767 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.767 - Exemptions—Qualifying grants—National emergency or state of emergency.

RCW 82.04.767 Exemptions—Qualifying grants—National emergency or state of emergency.(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020.(2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligation received, that:(a) Is received under a government-funded program either directly from a government entity, or through a nongovernmental third-party entity authorized by a government entity to distribute the program funds, or, in the case of relief from debt or other legal obligation, is received from a private entity under circumstances where, in exchange for providing the relief, the private entity receives some form of direct financial benefit from a government entity;(b) Is provided to address the impacts of conditions giving rise to an official proclamation of a national emergency by the president of the United States or an official proclamation of a state of emergency by the governor of this state; and(c) Is not an amount received:(i) Under a contract, including a sole source contract, for the acquisition of specific goods or services, or both, by purchase, lease, or barter, that was solicited and established in accordance with procurement laws or regulations; or(ii) For manufacturing, extracting, or making sales of products, when the amount received is determined based on the quantity of products manufactured, extracted, or sold. For purposes of this subsection (2)(c)(ii), "products" has the same meaning as in RCW 82.32.023.(3) For purposes of a grant awarded to address the impacts of conditions giving rise to a national emergency or state of emergency, the exemption under this section applies only if the legislation authorizing the grant or the associated legislative history, public records created by the grantor, or the terms of the underlying grant agreement between the grantor and grantee, clearly indicate that the grant was established to address the impacts of conditions giving rise to a national emergency or state of emergency.(4) For purposes of this section, "government" means any national, tribal, state, or local government.[ 2021 c 4 § 1.]NOTES:Retroactive application—2021 c 4: "This act applies both prospectively and retroactively to February 29, 2020." [ 2021 c 4 § 7.]Automatic expiration date and tax preference performance statement exemption—2021 c 4: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 4 § 8.]Effective date—2021 c 4: "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 [February 19, 2021]." [ 2021 c 4 § 9.]
WA Rev Code § 82.04.770 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.770 - Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.

RCW 82.04.770 Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.In computing the tax due under this chapter, there may be deducted any amounts derived from the pass-through charge collected by a taxpayer pursuant to chapter 70A.530 RCW.[ 2020 c 138 § 8.]NOTES:Application of RCW 82.32.805 and 82.32.808—2020 c 138: See note following RCW 70A.530.005.
WA Rev Code § 82.04.775 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.775 - Application of chapter—Amounts received under chapter 70A.535 RCW.

RCW 82.04.775 Application of chapter—Amounts received under chapter 70A.535 RCW.(1) This chapter does not apply to amounts received from the generation, purchase, sale, transfer, or retirement of credits under chapter 70A.535 RCW.(2) The provisions of RCW 82.32.805 and  82.32.808 do not apply to subsection (1) of this section.[ 2021 c 317 § 16.]NOTES:Severability—2021 c 317: See note following RCW 70A.535.005.
WA Rev Code § 82.04.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.900 - Construction—1961 c 15.

RCW 82.04.900 Construction—1961 c 15.RCW 82.04.440 shall have retrospective effect to August 1, 1950, as well as have prospective effect.[ 1961 c 15 § 82.04.900. Prior: 1951 1st ex.s. c 9 § 15.]
WA Rev Code § 82.08.011 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.011 - Retail car rental—Definition.

RCW 82.08.011 Retail car rental—Definition.For purposes of this chapter, "retail car rental" means renting a rental car, as defined in RCW 46.04.465, to a consumer.[ 1992 c 194 § 2.]NOTES:Effective dates—1992 c 194: See note following RCW 46.04.466.
WA Rev Code § 82.08.015 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.015 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 82.08.015 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.[ 2009 c 521 § 189.]
WA Rev Code § 82.08.0201 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0201 - Rental cars—Estimate of tax revenue.

RCW 82.08.0201 Rental cars—Estimate of tax revenue.Before January 1, 1994, and January 1st of each odd-numbered year thereafter:The department of licensing, with the assistance of the department of revenue, must provide the office of financial management and the fiscal committees of the legislature with an updated estimate of the amount of revenue attributable to the taxes imposed in RCW 82.08.020(2).[ 2020 c 139 § 10; 1992 c 194 § 10.]NOTES:Effective dates—1992 c 194: See note following RCW 46.04.466.
WA Rev Code § 82.08.0202 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0202 - Retail sales of linen and uniform supply services.

RCW 82.08.0202 Retail sales of linen and uniform supply services.For purposes of this chapter, a retail sale of linen and uniform supply services is deemed to occur at the place of delivery to the customer. "Linen and uniform supply services" means the activity of providing customers with a supply of clean linen, towels, uniforms, gowns, protective apparel, clean room apparel, mats, rugs, and similar items, whether ownership of the item is in the person operating the linen and uniform supply service or in the customer. The term includes supply services operating their own cleaning establishments as well as those contracting with other laundry or dry cleaning businesses.[ 2001 c 186 § 2.]NOTES:Finding—Purpose—2001 c 186: "The legislature finds that because of the mixed retailing nature of linen and uniform supply services, they have been incorrectly sited for tax purposes. As a result, some companies that perform some activities related to this activity outside the state of Washington have not been required to collect retail sales taxes upon linen and uniform supply services provided to Washington customers. The activity has aspects of both the rental of tangible personal property and retail services related to tangible personal property. This error in tax treatment provides an incentive for businesses to locate some of their functions out of state. In-state businesses cannot compete if their out-of-state competitors are not required to collect sales tax for services provided to the same customers.The purpose of this act is to clarify the taxable situs and nature of linen and uniform supply services." [ 2001 c 186 § 1.]Effective date—2001 c 186: "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, 2001." [ 2001 c 186 § 4.]
WA Rev Code § 82.08.0203 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0203 - Exemptions—Trail grooming services.

RCW 82.08.0203 Exemptions—Trail grooming services. (Effective until January 1, 2022.)The tax levied by RCW 82.08.020 does not apply to sales of trail grooming services to the state of Washington or nonprofit corporations organized under chapter 24.03 RCW. For the purposes of this section, "trail grooming" means the activity of snow compacting, snow redistribution, or snow removal on state-owned or privately owned trails.[ 2008 c 260 § 1.]RCW 82.08.0203Exemptions—Trail grooming services. (Effective January 1, 2022.)The tax levied by RCW 82.08.020 does not apply to sales of trail grooming services to the state of Washington or nonprofit corporations organized under chapter 24.03A RCW. For the purposes of this section, "trail grooming" means the activity of snow compacting, snow redistribution, or snow removal on state-owned or privately owned trails.[ 2021 c 176 § 5248; 2008 c 260 § 1.]NOTES:Effective date—2021 c 176: See note following RCW 24.03A.005.
WA Rev Code § 82.08.0205 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0205 - Exemptions—Waste vegetable oil.

RCW 82.08.0205 Exemptions—Waste vegetable oil.(1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use.(2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.(3) For the purposes of this section, the following definitions apply:(a) "Waste vegetable oil" means used cooking oil gathered from restaurants or commercial food processors; and(b) "Personal use" means the person does not engage in the business of selling biodiesel at wholesale or retail.[ 2008 c 237 § 2.]NOTES:Effective date—2008 c 237: "This act takes effect July 1, 2008." [ 2008 c 237 § 4.]
WA Rev Code § 82.08.02061 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02061 - Exemptions—Working families—Report to legislature.

RCW 82.08.02061 Exemptions—Working families—Report to legislature.The department must assess the implementation of the working families' tax exemption in a report to the legislature to identify administrative or resource issues that require legislative action. The department must submit the report to the finance committee of the house of representatives and the ways and means committee of the senate within eighteen months of the implementation of the program.[ 2014 c 97 § 317; 2008 c 325 § 3.]NOTES:Findings—Intent—2008 c 325: See note following RCW 82.08.0206.
WA Rev Code § 82.08.0209 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0209 - Exemptions—Qualifying grant.

RCW 82.08.0209 Exemptions—Qualifying grant.(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767.(2) Nothing in this section may be construed to:(a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or(b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of a qualifying grant to acquire products in a transaction meeting the definition of "retail sale" in RCW 82.04.050.(3) For purposes of this section, the following definitions apply:(a) "Grantee" means the recipient of a qualifying grant.(b) "Product" means the same as in RCW 82.32.023.(c) "Qualifying grant" means the same as in RCW 82.04.767.[ 2021 c 4 § 4.]NOTES:Retroactive application—Automatic expiration date and tax preference performance statement exemption—Effective date—2021 c 4: See notes following RCW 82.04.767.
WA Rev Code § 82.08.0251 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0251 - Exemptions—Casual and isolated sales.

RCW 82.08.0251 Exemptions—Casual and isolated sales.The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter 82.12 RCW.[ 1980 c 37 § 19. Formerly RCW 82.08.030(1).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0252 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0252 - Exemptions—Sales by persons taxable under chapter 82.16 RCW.

RCW 82.08.0252 Exemptions—Sales by persons taxable under chapter 82.16 RCW.The tax levied by RCW 82.08.020 shall not apply to sales made by persons in the course of business activities with respect to which tax liability is specifically imposed under chapter 82.16 RCW, when the gross proceeds from such sales must be included in the measure of the tax imposed under said chapter.[ 1980 c 37 § 20. Formerly RCW 82.08.030(2).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.02525 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02525 - Exemptions—Sale of copied public records by state and local agencies.

RCW 82.08.02525 Exemptions—Sale of copied public records by state and local agencies.The tax levied by RCW 82.08.020 does not apply to the sale of public records by state and local agencies, as the terms are defined in RCW 42.56.010, that are copied or transferred electronically 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 § 49; 2009 c 535 § 505; 1996 c 63 § 1.]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: "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 April 1, 1996." [ 1996 c 63 § 3.]