reglab/housing_qa huggingface dataset:
WA Rev Code § 82.12.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.035 - Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.

RCW 82.12.035 Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c), in the amount that the present user thereof or his or her bailor or donor has paid a legally imposed retail sales or use tax with respect to such property, extended warranty, digital good, digital code, digital automated service, or service defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c) to any other state, possession, territory, or commonwealth of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.[ 2017 c 323 § 524; 2015 c 169 § 8; 2009 c 535 § 1107; 2007 c 6 § 1203; 2005 c 514 § 108; 2002 c 367 § 5; 1996 c 148 § 6; 1987 c 27 § 2; 1967 ex.s. c 89 § 5.]NOTES:Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Effective date—2015 c 169: See note following RCW 82.04.050.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14.390.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.Severability—Effective date—2002 c 367: See notes following RCW 82.04.060.Severability—Effective date—1996 c 148: See notes following RCW 82.04.050.
WA Rev Code § 82.12.036 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.036 - Exemptions and credits—Pollution control facilities.

RCW 82.12.036 Exemptions and credits—Pollution control facilities.See chapter 82.34 RCW.
WA Rev Code § 82.12.037 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.037 - Credits and refunds—Bad debts.

RCW 82.12.037 Credits and refunds—Bad debts.(1) A seller is entitled to a credit or refund for use taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.(2) For purposes of this section, "bad debts" does not include:(a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid;(b) Expenses incurred in attempting to collect debt;(c) Debts sold or assigned by the seller to third parties, where the third party is without recourse against the seller; and(d) Repossessed property.(3) If a credit or refund of use tax is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made.(4) Payments on a previously claimed bad debt are applied first proportionally to the taxable price of the property or service and the sales or use tax thereon, and secondly to interest, service charges, and any other charges.(5) If the seller uses a certified service provider as defined in RCW 82.32.020 to administer its use tax responsibilities, the certified service provider may claim, on behalf of the seller, the credit or refund allowed by this section. The certified service provider must credit or refund the full amount received to the seller.(6) The department must allow an allocation of bad debts among member states to the streamlined sales and use tax agreement, as defined in RCW 82.58.010(1), if the books and records of the person claiming bad debts support the allocation.(7) A person's right to claim a credit or refund under this section is not assignable. No person other than the original seller in the transaction that generated the bad debt or, as provided in subsection (5) of this section, a certified service provider, is entitled to claim a credit or refund under this section. If the original seller in the transaction that generated the bad debt has sold or assigned the debt instrument to a third party with recourse, the original seller may claim a credit or refund under this section only after the debt instrument is reassigned by the third party to the original seller.[ 2010 1st sp.s. c 23 § 1503; 2007 c 6 § 103; 2004 c 153 § 304; 1982 1st ex.s. c 35 § 36.]NOTES:Intent—Application—2010 1st sp.s. c 23 §§ 1502 and 1503: See notes following RCW 82.08.037.Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.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.Bad debts—Intent—2004 c 153: See note following RCW 82.08.037.Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
WA Rev Code § 82.12.038 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.038 - Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.

RCW 82.12.038 Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.The provisions of this chapter shall not apply: (1) To the value of core deposits or credits in a retail or wholesale sale; or (2) to the fees imposed under RCW 70A.205.405 upon the sale of a new replacement vehicle tire. For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.[ 2020 c 20 § 1478; 1989 c 431 § 46.]
WA Rev Code § 82.12.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.060 - Installment sales or leases.

RCW 82.12.060 Installment sales or leases.In the case of installment sales and leases of personal property, the department, by rule, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.[ 2003 c 168 § 216; 1975 1st ex.s. c 278 § 54; 1961 c 293 § 16; 1961 c 15 § 82.12.060. Prior: 1959 ex.s. c 3 § 13; 1959 c 197 § 8; prior: 1941 c 178 § 11, part; Rem. Supp. 1941 § 8370-34a, part.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.12.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.070 - Cash receipts taxpayers—Bad debts.

RCW 82.12.070 Cash receipts taxpayers—Bad debts.The department of revenue, by general regulation, shall provide that a taxpayer whose regular books of account are kept on a cash receipts basis may file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu of reporting and paying the tax on all sales made during such period. A taxpayer filing returns on a cash receipts basis is not required to pay such tax on debt subject to credit or refund under RCW 82.12.037.[ 2013 c 23 § 319; 2004 c 153 § 305; 1982 1st ex.s. c 35 § 38; 1975 1st ex.s. c 278 § 55; 1961 c 15 § 82.12.070. Prior: 1959 ex.s. c 3 § 14; 1959 c 197 § 9; prior: 1941 c 178 § 11, part; Rem. Supp. 1941 § 8370-34a, part.]NOTES:Bad debts—Intent—2004 c 153: See note following RCW 82.08.037.Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.12.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.080 - Administration.

RCW 82.12.080 Administration.The provisions of chapter 82.32 RCW, insofar as applicable, shall have full force and application with respect to taxes imposed under the provisions of this chapter.[ 1961 c 15 § 82.12.080. Prior: 1949 c 228 § 9, part; 1945 c 249 § 8, part; 1943 c 156 § 10, part; 1939 c 225 § 18, part; 1937 c 191 § 4, part; 1935 c 180 § 35, part; Rem. Supp. 1949 § 8470-35, part.]
WA Rev Code § 82.12.145 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.145 - Delivery charges.

RCW 82.12.145 Delivery charges.When computing the tax levied by RCW 82.12.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the purchase price, the consumer must remit tax or the retailer must collect and remit tax on the percentage of delivery charges allocated to the taxable tangible personal property, but does not have to remit or collect and remit tax on the percentage allocated to exempt tangible personal property. The consumer or retailer may use either of the following percentages to determine the taxable portion of the delivery charges:(1) A percentage based on the total purchase price of the taxable tangible personal property compared to the total purchase price of all tangible personal property in the shipment; or(2) A percentage based on the total weight of the taxable tangible personal property compared to the total weight of all tangible personal property in the shipment.[ 2007 c 6 § 802.]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.
WA Rev Code § 82.12.195 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.195 - Bundled transactions—Tax imposed.

RCW 82.12.195 Bundled transactions—Tax imposed.(1) Except as provided in subsection (5) of this section, the use of each product acquired in a bundled transaction is subject to the tax imposed by RCW 82.12.020 if the use of any of its component products is subject to the tax imposed by RCW 82.12.020.(2) The use of each product acquired in a transaction described in RCW 82.08.190(4) (a) or (b) is subject to the tax imposed by RCW 82.12.020 if the service that is the true object of the transaction is subject to the tax imposed by RCW 82.12.020. If the service that is the true object of the transaction is not subject to the tax imposed by RCW 82.12.020, the use of each product acquired in the transaction is not subject to the tax imposed by RCW 82.12.020.(3) The use of each product acquired in a transaction described in RCW 82.08.190(4)(c) is not subject to the tax imposed by RCW 82.12.020.(4) The use of each product in a transaction described in RCW 82.08.190(4)(d) is not subject to the tax imposed by RCW 82.12.020.(5) The tax imposed by RCW 82.12.020 does not apply in respect to the use of each product acquired in a bundled transaction consisting entirely of the sale of services or of services and prepared food, if the products are provided to a resident, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. A single bundled transaction involving both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293.(6) The definitions in RCW 82.08.190 apply to this section.[ 2009 c 483 § 5; 2007 c 6 § 1403.]NOTES:Finding—Intent—Effective date—2009 c 483: See notes following RCW 82.08.0293.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.
WA Rev Code § 82.12.207 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.207 - Investment data for investment firms.

RCW 82.12.207 Investment data for investment firms. (Expires July 1, 2031.)(1) The tax imposed by RCW 82.12.020 does not apply to the use of standard financial information by qualifying international investment management companies or persons affiliated, as defined in RCW 82.04.293, with a qualifying international investment management company. The exemption provided in this section applies regardless of whether the standard financial information is in a tangible format or resides on a tangible storage medium or is a digital product transferred electronically to the qualifying international investment management company.(2) The definitions, conditions, and requirements in RCW 82.08.207 apply to this section.(3) This section expires July 1, 2031.[ 2019 c 426 § 7; 2013 2nd sp.s. c 13 § 703.]NOTES:Findings—Intent—Tax preference performance statement—2019 c 426 §§ 6 and 7: See notes following RCW 82.08.207.Findings—Intent—2013 2nd sp.s. c 13: See note following RCW 82.08.207.Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.12.215 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.215 - Exemptions—Large private airplanes.

RCW 82.12.215 Exemptions—Large private airplanes. (Expires July 1, 2031.)(1)(a) The tax levied by RCW 82.12.020 does not apply to the use of:(i) Large private airplanes owned by nonresidents of this state; and(ii) Labor and services rendered in respect to repairing, cleaning, altering, or improving large private airplanes owned by nonresidents of this state.(b) The exemption provided by this section applies only when the large private airplane is not required to be registered with the department of transportation, or its successor, under chapter 47.68 RCW. The airplane owner or lessee claiming an exemption under this section must provide the department, upon request, a copy of the written statement required under *RCW 47.68.250(5)(c)(ii) documenting the airplane's registration exemption and any additional information the department may require.(2) Upon request, the department of transportation must provide to the department of revenue information needed by the department of revenue to verify eligibility under this section.(3) For purposes of this section, the conditions, limitation, and definitions in RCW 82.08.215 apply to this section.(4) This section expires July 1, 2031.[ 2020 c 304 § 2; 2013 2nd sp.s. c 13 § 1104.]NOTES:*Reviser's note: RCW 47.68.250 was amended by 2021 c 131 § 2, changing subsection (5)(c)(ii) to subsection (6)(c)(ii).Intent—Findings—Tax preference review—2020 c 304 §§ 1-5; 2013 2nd sp.s. c 13 §§ 1101-1105: See note following RCW 47.68.250.Effective date—2013 2nd sp.s. c 13: See note following RCW 82.08.215.
WA Rev Code § 82.12.798 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.798 - Exemptions—Use of feminine hygiene products.

RCW 82.12.798 Exemptions—Use of feminine hygiene products.(1) The tax levied by RCW 82.12.020 does not apply to the use of feminine hygiene products.(2) "Feminine hygiene products" has the same meaning as provided in RCW 82.08.798.[ 2020 c 350 § 4.]NOTES:Tax preference performance statement—Findings—Intent—Exemption from automatic expiration date of new tax preference—Effective date—2020 c 350: See notes following RCW 82.08.798.
WA Rev Code § 82.12.799 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.799 - Exemptions—Vessels exempt from registration.

RCW 82.12.799 Exemptions—Vessels exempt from registration. (Expires January 1, 2029.)(1) Except as otherwise provided in this section, the provisions of this chapter do not apply to the use of a vessel exempt from registration under RCW 88.02.570(12).(2) The use of a vessel exempt from registration under RCW 88.02.570(12) for chartering with a captain or crew is subject to the tax imposed in RCW 82.12.020 based on the reasonable bare rental value of the vessel as provided in RCW 82.12.010(7)(c).(3) This section expires January 1, 2029.[ 2021 c 150 § 6.]
WA Rev Code § 82.12.800 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.800 - Exemptions—Uses of vessel, vessel's trailer by manufacturer.

RCW 82.12.800 Exemptions—Uses of vessel, vessel's trailer by manufacturer.(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310, by the manufacturer of the vessel:(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, to include performance, endurance, and sink testing, if the vessel is to be held for sale;(b) Training activities of a manufacturer's employees, agents, or subcontractors involved in the development and manufacturing of the manufacturer's vessels, if the vessel is to be held for sale;(c) Activities to promote the sale of the manufacturer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from vessel promotional events for the express purpose of displaying a manufacturer's vessels;(d) Any vessels loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;(e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;(f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and(g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.(2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.[ 2011 c 171 § 121; 1997 c 293 § 1.]NOTES:Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
WA Rev Code § 82.12.801 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.801 - Exemptions—Uses of vessel, vessel's trailer by dealer.

RCW 82.12.801 Exemptions—Uses of vessel, vessel's trailer by dealer.(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310, by a vessel dealer registered under chapter 88.02 RCW:(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, if the vessel is held for sale;(b) Training activity of a dealer's employees, agents, or subcontractors involved in the sale of the dealer's vessels, if the vessel is held for sale;(c) Activities to promote the sale of the dealer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from promotional vessel events for the express purpose of displaying a dealer's vessels for sale, provided it is displayed on the vessel that it is, in fact, for sale and the identification of the registered vessel dealer offering the vessel for sale is also displayed on the vessel;(d) Any vessel loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;(e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;(f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and(g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.(2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.[ 2011 c 171 § 122; 1997 c 293 § 2.]NOTES:Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
WA Rev Code § 82.12.802 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.802 - Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.

RCW 82.12.802 Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.If a vessel held in inventory is used by a vessel dealer or vessel manufacturer for personal use, use tax shall be due based only on the reasonable rental value of the vessel used, but only if the vessel dealer or manufacturer can show that the vessel is truly held for sale and that the dealer or manufacturer is and has been making good faith efforts to sell the vessel. The department may by rule require dealers and manufacturers to provide vessel logs or other documentation showing that vessels are truly held for sale.[ 1997 c 293 § 3.]
WA Rev Code § 82.12.803 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.803 - Exemptions—Nebulizers.

RCW 82.12.803 Exemptions—Nebulizers.(1) The provisions of this chapter shall not apply in respect to the use of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to labor and services rendered in respect to the repairing, cleaning, altering, or improving of nebulizers. "Nebulizer" has the same meaning as in RCW 82.08.803.(2) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department in a form and manner prescribed by the department.[ 2007 c 6 § 1104; 2004 c 153 § 105.]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.
WA Rev Code § 82.12.804 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.804 - Exemptions—Ostomic items.

RCW 82.12.804 Exemptions—Ostomic items.The provisions of this chapter shall not apply in respect to the use of ostomic items by colostomy, ileostomy, or urostomy patients. "Ostomic items" has the same meaning as in RCW 82.08.804.[ 2004 c 153 § 107.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.