reglab/housing_qa huggingface dataset:
WA Rev Code § 82.12.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.900 - Exemptions—Anaerobic digesters.

RCW 82.12.900 Exemptions—Anaerobic digesters.The provisions of this chapter do not apply with respect to:(1) Equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment, or to services rendered in respect to installing, constructing, repairing, cleaning, altering, or improving equipment necessary to process biogas from a landfill into marketable coproducts; and(2) The use of anaerobic digesters, tangible personal property that becomes an ingredient or component of anaerobic digesters, or the use of services rendered in respect to installing, repairing, cleaning, altering, or improving eligible tangible personal property by an eligible person establishing or operating an anaerobic digester, as defined in RCW 82.08.900.[ 2018 c 164 § 6; 2006 c 151 § 5; 2003 c 5 § 16; 2001 2nd sp.s. c 18 § 5.]NOTES:Reviser's note: The tax preference enacted in section 6, chapter 164, Laws of 2018 expires January 1, 2029, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).Tax preference performance statement—Effective date—2018 c 164: See notes following RCW 82.08.900.Effective date—Conservation commission—Report to legislature—2006 c 151: See notes following RCW 82.08.890.Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.Intent—Effective date—2001 2nd sp.s. c 18: See notes following RCW 82.08.890.
WA Rev Code § 82.12.910 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.910 - Exemptions—Propane or natural gas to heat chicken structures.

RCW 82.12.910 Exemptions—Propane or natural gas to heat chicken structures.(1) The provisions of this chapter do not apply with respect to the use by a farmer of propane or natural gas to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures used to house chickens. The structures must be used exclusively to house chickens that are sold as agricultural products.(2) The exemption certificate, recordkeeping requirements, and definitions of RCW 82.08.910 apply to this section.[ 2001 2nd sp.s. c 25 § 4.]NOTES:Purpose—Intent—Part headings not law—2001 2nd sp.s. c 25: See notes following RCW 82.04.260.
WA Rev Code § 82.12.920 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.920 - Exemptions—Chicken bedding materials.

RCW 82.12.920 Exemptions—Chicken bedding materials.(1) The provisions of this chapter do not apply with respect to the use by a farmer of bedding materials used to accumulate and facilitate the removal of chicken manure. The farmer must be raising chickens that are sold as agricultural products.(2) The exemption certificate, recordkeeping requirements, and definitions of RCW 82.08.920 apply to this section.[ 2001 2nd sp.s. c 25 § 6.]NOTES:Purpose—Intent—Part headings not law—2001 2nd sp.s. c 25: See notes following RCW 82.04.260.
WA Rev Code § 82.12.925 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.925 - Exemptions—Dietary supplements.

RCW 82.12.925 Exemptions—Dietary supplements.The provisions of this chapter shall not apply to the use of dietary supplements dispensed or to be dispensed to patients, pursuant to a prescription, if the dietary supplements are for human use. "Dietary supplement" has the same meaning as in RCW 82.08.0293.[ 2003 c 168 § 304.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.12.930 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.930 - Exemptions—Watershed protection or flood prevention.

RCW 82.12.930 Exemptions—Watershed protection or flood prevention.The provisions of this chapter do not apply with respect to the use by municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services as defined in RCW 82.04.050(2)(a) rendered in respect to contracts for watershed protection and/or flood prevention. This exemption is limited to that portion of the selling price that is reimbursed by the United States government according to the provisions of the watershed protection and flood prevention act (68 Stat. 666; 16 U.S.C. Sec. 1001 et seq.).[ 2020 c 139 § 20; 2003 c 5 § 17.]NOTES:Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
WA Rev Code § 82.12.935 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.

RCW 82.12.935 Exemptions—Disposable devices used to deliver prescription drugs for human use.The provisions of this chapter shall not apply to the use of disposable devices used to deliver drugs for human use, pursuant to a prescription. Disposable devices means the same as provided in RCW 82.08.935.[ 2003 c 168 § 407.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.12.940 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.940 - Exemptions—Over-the-counter drugs for human use.

RCW 82.12.940 Exemptions—Over-the-counter drugs for human use.The provisions of this chapter shall not apply to the use of over-the-counter drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the over-the-counter drugs are for human use. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281.[ 2003 c 168 § 408.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.12.945 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.945 - Exemptions—Kidney dialysis devices.

RCW 82.12.945 Exemptions—Kidney dialysis devices.The provisions of this chapter shall not apply to the use of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered in respect to the repairing, cleaning, altering, or improving of kidney dialysis devices.[ 2004 c 153 § 111; 2003 c 168 § 411.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.12.950 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.950 - Exemptions—Steam, electricity, electrical energy.

RCW 82.12.950 Exemptions—Steam, electricity, electrical energy.The provisions of this chapter shall not apply in respect to the use of steam, electricity, or electrical energy.[ 2003 c 168 § 704.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.12.956 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.

RCW 82.12.956 Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2024.)(1) The provisions of this chapter do not apply with respect to the use of hog fuel for production of electricity, steam, heat, or biofuel.(2) For the purposes of this section:(a) "Hog fuel" has the same meaning as provided in RCW 82.08.956; and(b) "Biofuel" has the same meaning as provided in RCW 82.08.956.(3) This section expires June 30, 2024.[ 2021 c 145 § 14; 2013 2nd sp.s. c 13 § 1003; 2009 c 469 § 302.]NOTES:Intent—Effective date—2013 2nd sp.s. c 13: See notes following RCW 82.08.956.Effective date—2009 c 469: See note following RCW 82.08.962.
WA Rev Code § 82.12.964 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.964 - Use of machinery and equipment used in generating electricity—Effect of exemption expiration.

RCW 82.12.964 Use of machinery and equipment used in generating electricity—Effect of exemption expiration.(1) Except as provided in subsection (2) of this section, the expiration of RCW 82.12.02567 and 82.12.962 do not require the payment of, or authorize the department to assess, use tax imposed by or under the authority of RCW 82.12.020, 81.104.170, and chapter 82.14 RCW, on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if such use qualified for the exemption under RCW 82.12.02567 or 82.12.962 immediately preceding the expiration date of the applicable exemption under RCW 82.12.02567 or 82.12.962.(2) Subsection (1) of this section does not prohibit the department from assessing, subject to the limitations period in RCW 82.32.050, state and local use taxes on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if, before the expiration of the applicable exemption provided in RCW 82.12.02567 or 82.12.962, the machinery and equipment was put to a use that is outside of the scope of the applicable exemption in RCW 82.12.02567 or 82.12.962.[ 2009 c 469 § 109.]NOTES:Effective date—2009 c 469: See note following RCW 82.08.962.
WA Rev Code § 82.12.965 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.965 - Exemptions—Semiconductor materials manufacturing.

RCW 82.12.965 Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)(1) The provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient or component of new buildings used for the manufacturing of semiconductor materials during the course of constructing such buildings or to labor and services rendered in respect to installing, during the course of constructing, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565(2)(b).(2) The eligibility requirements, conditions, and definitions in RCW 82.08.965 apply to this section, including the filing of a complete annual tax performance report with the department under RCW 82.32.534.(3) No exemption may be taken after the expiration date of this section, however all of the eligibility criteria and limitations are applicable to any exemptions claimed before that date.(4) This section expires January 1, 2024, unless the contingency in RCW 82.32.790(2) occurs.[ 2017 3rd sp.s. c 37 § 512; (2017 3rd sp.s. c 37 § 511 expired January 1, 2018); 2017 c 135 § 30; 2010 c 114 § 129; 2003 c 149 § 6.]NOTES:Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.Expiration date—2017 3rd sp.s. c 37 §§ 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.Effective date—2017 c 135: See note following RCW 82.32.534.Finding—Intent—2010 c 114: See note following RCW 82.32.534.Findings—Intent—2003 c 149: See note following RCW 82.04.426.
WA Rev Code § 82.12.9651 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.

RCW 82.12.9651 Exemptions—Gases and chemicals used in production of semiconductor materials. (Expires December 1, 2028.)(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials. This exemption is limited to gases and chemicals used in the production process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the production process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For purposes of this section, "semiconductor materials" has the meaning provided in RCW 82.04.2404 and 82.04.294(3).(2) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534.(3) No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.(4) Any person who has claimed the exemption under this section must reimburse the department for fifty percent of the amount of the tax preference under this section, if the number of persons employed by the person claiming the tax preference is less than ninety percent of the person's three-year employment average for the three years immediately preceding the year in which the exemption is claimed.(5) This section expires December 1, 2028.[ 2021 c 145 § 15; 2020 c 139 § 22; 2017 3rd sp.s. c 37 § 508; (2017 3rd sp.s. c 37 § 507 expired January 1, 2018); 2017 c 135 § 31; 2014 c 97 § 406; 2010 c 114 § 130; 2009 c 469 § 503; 2006 c 84 § 4.]NOTES:Tax preference performance statement—2017 3rd sp.s. c 37 §§ 505-508: See note following RCW 82.08.9651.Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.Expiration date—2017 3rd sp.s. c 37 §§ 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective date—2009 c 469: See note following RCW 82.08.962.Effective date—2006 c 84 §§ 2-8: See note following RCW 82.04.2404.Findings—Intent—2006 c 84: See note following RCW 82.04.2404.
WA Rev Code § 82.12.970 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.

RCW 82.12.970 Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the manufacturing of semiconductor materials. This exemption is limited to gases and chemicals used in the manufacturing process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the manufacturing process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For purposes of this section, "semiconductor materials" has the same meaning as provided in RCW 82.04.240(2).(2) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534. No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.(3) This section expires January 1, 2024, unless the contingency in RCW 82.32.790(2) occurs.[ 2017 3rd sp.s. c 37 § 522; (2017 3rd sp.s. c 37 § 521 expired January 1, 2018); 2017 c 135 § 32; 2010 c 114 § 131; 2003 c 149 § 8.]NOTES:Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.Expiration date—2017 3rd sp.s. c 37 §§ 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.Effective date—2017 c 135: See note following RCW 82.32.534.Finding—Intent—2010 c 114: See note following RCW 82.32.534.Findings—Intent—2003 c 149: See note following RCW 82.04.426.
WA Rev Code § 82.12.975 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.

RCW 82.12.975 Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)(1) The provisions of this chapter do not apply in respect to the use of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.12.02565, used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to the use of labor and services rendered in respect to installing the computer hardware, computer peripherals, or software.(2) As used in this section, "peripherals," "aerospace products," and "aerospace services" have the same meanings as provided in RCW 82.08.975.(3) This section expires July 1, 2040.[ 2013 3rd sp.s. c 2 § 12; 2008 c 81 § 3; 2003 2nd sp.s. c 1 § 10.]NOTES:Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
WA Rev Code § 82.12.980 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.980 - Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.

RCW 82.12.980 Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)(1) The provisions of this chapter do not apply with respect to the use of:(a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for (i) a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes or (ii) a port district, political subdivision, or municipal corporation, to be leased to a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes; or(b) Labor and services rendered in respect to installing, during the course of constructing such buildings, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565(2)(b).(2) The eligibility requirements, conditions, and definitions in RCW 82.08.980 apply to this section, including the filing of a complete annual tax performance report with the department under RCW 82.32.534.(3) This section expires July 1, 2040.[ 2017 c 135 § 33; 2013 3rd sp.s. c 2 § 4; 2010 c 114 § 132; 2003 2nd sp.s. c 1 § 12.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
WA Rev Code § 82.12.983 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.983 - Exemptions—Wax and ceramic materials.

RCW 82.12.983 Exemptions—Wax and ceramic materials.The provisions of this chapter do not apply with respect to the use of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.[ 2010 c 225 § 2.]NOTES:Reviser's note: Chapter 6, Laws of 2015 3rd sp.s. was signed by the governor on July 1, 2015. 2015 3rd sp.s. c 6 § 1202 removed the expiration date of 2010 c 225 §§ 1 and 2 by repealing 2010 c 225 § 4.Tax preference performance statement—Tax preference intended to be permanent—2015 3rd sp.s. c 6: See notes following RCW 82.08.983.Effective date—2010 c 225: See note following RCW 82.08.983.
WA Rev Code § 82.12.985 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.985 - Exemptions—Insulin.

RCW 82.12.985 Exemptions—Insulin.The provisions of this chapter shall not apply in respect to the use of insulin by humans.[ 2004 c 153 § 103.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
WA Rev Code § 82.12.995 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.

RCW 82.12.995 Exemptions—Certain limited purpose public corporations, commissions, and authorities.(1) The provisions of this chapter do not apply with respect to the use of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.(2) For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615.[ 2009 c 535 § 622; 2007 c 381 § 3.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
WA Rev Code § 82.12.996 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.

RCW 82.12.996 Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)(1) The tax imposed by RCW 82.12.020 does not apply to the use of:(a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;(b) New vessels equipped with propulsion systems that qualify under (a) of this subsection;(c)(i) Batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts;(ii) Labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; and(d)(i) New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels;(ii) Labor and services rendered in respect to installing, altering, or improving shoreside batteries; and(iii) Tangible personal property that will become a component of shoreside batteries infrastructure.(2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with 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.(3) The definitions in RCW 82.08.996 apply to this section.(4) This section expires July 1, 2030.[ 2020 c 341 § 2; 2019 c 287 § 22.]NOTES:Effective date—2020 c 341: See note following RCW 82.08.996.Tax preference performance statement—2020 c 341 §§ 1 and 2; 2019 c 287 §§ 21 and 22: See note following RCW 82.08.996.Effective date—2019 c 287: See note following RCW 82.29A.125.Findings—Intent—2019 c 287: See note following RCW 28B.30.903.
WA Rev Code § 82.12.998 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.998 - Exemptions—Weatherization of a residence.

RCW 82.12.998 Exemptions—Weatherization of a residence.(1) The provisions of this chapter do not apply to the use of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.(2) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020.[ 2020 c 20 § 1481; 2008 c 92 § 2.]