reglab/housing_qa huggingface dataset:
WA Rev Code § 82.12.0274 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0274 - Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.

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 § 2; 1980 c 37 § 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.RCW 82.12.0274Exemptions—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 § 72. Formerly RCW 82.12.030(22).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.02745 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02745 - Exemptions—Use by free hospitals of certain items.

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 § 2.]NOTES:Effective date—1993 c 205: See note following RCW 82.08.02795.
WA Rev Code § 82.12.02747 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02747 - Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.

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 § 3; 1995 2nd sp.s. c 9 § 5.]NOTES:Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.
WA Rev Code § 82.12.02748 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02748 - Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.

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 § 2.]NOTES:Effective date—1996 c 141: See note following RCW 82.08.02806.
WA Rev Code § 82.12.02749 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02749 - Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.

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 § 19; 2002 c 113 § 3.]NOTES:Effective date—2002 c 113: See note following RCW 82.04.326.
WA Rev Code § 82.12.0275 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0275 - Exemptions—Use of certain drugs or family planning devices.

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 § 406; 1993 sp.s. c 25 § 309; 1980 c 37 § 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.
WA Rev Code § 82.12.0276 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0276 - Exemptions—Use of returnable containers for beverages and foods.

RCW 82.12.0276 Exemptions—Use of returnable containers for beverages and foods.The provisions of this chapter shall not apply in respect to the use of returnable containers for beverages and foods, including but not limited to soft drinks, milk, beer, and mixers.[ 1980 c 37 § 74. Formerly RCW 82.12.030(24).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0277 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0277 - Exemptions—Certain medical items.

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 § 1102; 2004 c 153 § 109. Prior: 2003 c 168 § 412; 2003 c 5 § 8; 2001 c 75 § 2; 1998 c 168 § 3; 1997 c 224 § 2; 1996 c 162 § 2; 1991 c 250 § 3; 1986 c 255 § 2; 1980 c 86 § 2; 1980 c 37 § 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.
WA Rev Code § 82.12.0279 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0279 - Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.

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 § 9; 1980 c 37 § 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.
WA Rev Code § 82.12.0283 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0283 - Exemptions—Use of certain irrigation equipment.

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 marijuana; 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.[ 2014 c 140 § 21; 1983 1st ex.s. c 55 § 6.]NOTES:Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.
WA Rev Code § 82.12.0284 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0284 - Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.

RCW 82.12.0284 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 § 617; 2007 c 54 § 15; 2003 c 168 § 603; 1983 1st ex.s. c 55 § 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.
WA Rev Code § 82.12.02915 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02915 - Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.

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 § 2; 1997 c 386 § 57; 1995 c 346 § 2.]NOTES:Effective date—1997 c 386 §§ 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.
WA Rev Code § 82.12.0294 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale.

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 § 4.]
WA Rev Code § 82.12.0296 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market.

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 § 2.]
WA Rev Code § 82.12.0297 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program.

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 § 104; 1998 c 79 § 19; 1987 c 28 § 2.]NOTES:Effective date—1987 c 28: See note following RCW 82.08.0297.
WA Rev Code § 82.12.0298 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0298 - Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.

RCW 82.12.0298 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 § 2.]
WA Rev Code § 82.12.031 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects.

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 § 5.]NOTES:"Artistic or cultural organization" defined: RCW 82.04.4328.
WA Rev Code § 82.12.0311 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products.

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 § 2.]
WA Rev Code § 82.12.0315 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions.

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 § 614; 2003 c 5 § 10; 1995 2nd sp.s. c 5 § 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.
WA Rev Code § 82.12.0316 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers.

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 § 4; 2005 c 11 § 4; 2001 c 235 § 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.
WA Rev Code § 82.12.0318 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers.

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 § 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.
WA Rev Code § 82.12.032 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.032 - Exemption—Use of used park model trailers.

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 § 4.]NOTES:Intent—Effective date—2001 c 282: See notes following RCW 82.08.032.
WA Rev Code § 82.12.033 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.033 - Exemption—Use of certain used mobile homes.

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 § 3; 1979 ex.s. c 266 § 4.]
WA Rev Code § 82.12.034 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.034 - Exemption—Use of used floating homes.

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 § 4.]
WA Rev Code § 82.12.0345 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0345 - Exemptions—Use of newspapers.

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 § 618; 1994 c 124 § 11.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
WA Rev Code § 82.12.0347 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0347 - Exemptions—Use of academic transcripts.

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 § 619; 1996 c 272 § 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.