reglab/housing_qa huggingface dataset:
WA Rev Code § 82.08.0269 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0269 - Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.

RCW 82.08.0269 Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.The tax levied by RCW 82.08.020 shall not apply to sales for use in states, territories, and possessions of the United States which are not contiguous to any other state, but only when, as a necessary incident to the contract of sale, the seller delivers the subject matter of the sale to the purchaser or his or her designated agent at the usual receiving terminal of the carrier selected to transport the goods, under such circumstances that it is reasonably certain that the goods will be transported directly to a destination in such noncontiguous states, territories, and possessions.[ 2013 c 23 § 317; 1980 c 37 § 36. Formerly RCW 82.08.030(18).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0271 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0271 - Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.

RCW 82.08.0271 Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.The tax levied by RCW 82.08.020 shall not apply to sales to municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services rendered in respect to contracts for watershed protection and/or flood prevention. This exemption shall be limited to that portion of the selling price which is reimbursed by the United States government according to the provisions of the Watershed Protection and Flood Prevention Act, Public Laws 566, as amended.[ 1980 c 37 § 37. Formerly RCW 82.08.030(19).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0272 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0272 - Exemptions—Sales of semen for artificial insemination of livestock.

RCW 82.08.0272 Exemptions—Sales of semen for artificial insemination of livestock.The tax levied by RCW 82.08.020 shall not apply to sales of semen for use in the artificial insemination of livestock.[ 1980 c 37 § 38. Formerly RCW 82.08.030(20).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0274 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0274 - Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.

RCW 82.08.0274 Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.The tax levied by RCW 82.08.020 shall not apply to sales of form lumber to any person engaged in the constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, That such lumber is used or to be used first by such person for the molding of concrete in a single such contract, project or job and is thereafter incorporated into the product of that same contract, project or job as an ingredient or component thereof.[ 1980 c 37 § 40. Formerly RCW 82.08.030(22).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0275 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0275 - Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.

RCW 82.08.0275 Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.The tax levied by RCW 82.08.020 shall not apply to sales of, cost of, or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling of sand, gravel and rock when such sand, gravel, or rock is taken from a pit or quarry which is owned by or leased to a county or a city, and such sand, gravel, or rock is (1) either stockpiled in said pit or quarry for placement or is placed on the street, road, place, or highway of the county or city by the county or city itself, or (2) sold by the county or city to a county, or a city at actual cost for placement on a publicly owned street, road, place, or highway. The exemption provided for in this section shall not apply to sales of, cost of, or charges made for such labor and services, if the sand, gravel, or rock is used for other than public road purposes or is sold otherwise than as provided for in this section.[ 1980 c 37 § 41. Formerly RCW 82.08.030(23).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0277 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0277 - Exemptions—Sales of pollen.

RCW 82.08.0277 Exemptions—Sales of pollen.The tax levied by RCW 82.08.020 shall not apply to sales of pollen.[ 1980 c 37 § 43. Formerly RCW 82.08.030(25).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0278 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0278 - Exemptions—Sales between political subdivisions resulting from annexation or incorporation.

RCW 82.08.0278 Exemptions—Sales between political subdivisions resulting from annexation or incorporation. (Effective until January 1, 2030.)The tax levied by RCW 82.08.020 does not apply to:(1) Sales to 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) Sales to 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 § 1; 1980 c 37 § 44. Formerly RCW 82.08.030(26).]NOTES:Tax preference performance statement exemption—2019 c 188: "The provisions of RCW 82.32.808 do not apply to this act." [ 2019 c 188 § 3.]Expiration date—2019 c 188: "This act expires January 1, 2030." [ 2019 c 188 § 4.]Intent—1980 c 37: See note following RCW 82.04.4281.RCW 82.08.0278Exemptions—Sales between political subdivisions resulting from annexation or incorporation. (Effective January 1, 2030.)The tax levied by RCW 82.08.020 shall not apply to sales to 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 § 44. Formerly RCW 82.08.030(26).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0279 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0279 - Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.

RCW 82.08.0279 Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.The tax levied by RCW 82.08.020 shall not apply to the renting or leasing of motor vehicles and trailers to a nonresident of this state for use exclusively in transporting persons or property across the boundaries of this state and in intrastate operations incidental thereto when such motor vehicle or trailer is registered and licensed in a foreign state and for purposes of this exemption the term "nonresident" shall apply to a renter or lessee who has one or more places of business in this state as well as in one or more other states but the exemption for nonresidents shall apply only to those vehicles which are most frequently dispatched, garaged, serviced, maintained and operated from the renter's or lessee's place of business in another state.[ 1980 c 37 § 45. Formerly RCW 82.08.030(27).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.02795 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02795 - Exemptions—Sales to free hospitals.

RCW 82.08.02795 Exemptions—Sales to free hospitals.(1) The tax levied by RCW 82.08.020 shall not apply to sales to 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 § 1.]NOTES:Effective date—1993 c 205: "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 immediately [May 6, 1993]." [ 1993 c 205 § 3.]
WA Rev Code § 82.08.02805 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02805 - Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.

RCW 82.08.02805 Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.(1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to 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 sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles.(2) For the purposes of this section, the following definitions apply:(a) "Medical supplies" means any item of tangible personal property, including any repair and replacement parts for such tangible personal property, used by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank for the purpose of performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue. The term includes tangible personal property used to:(i) Provide preparatory treatment of blood, bone, or tissue;(ii) Control, guide, measure, tune, verify, align, regulate, test, or physically support blood, bone, or tissue; and(iii) Protect the health and safety of employees or others present during research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.(b) "Chemical" means any catalyst, solvent, water, acid, oil, or other additive that physically or chemically interacts with blood, bone, or tissue.(c) "Materials" means any item of tangible personal property, including, but not limited to, bags, packs, collecting sets, filtering materials, testing reagents, antisera, and refrigerants used or consumed in performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.(d) "Research" means basic and applied research that has as its objective the design, development, refinement, testing, marketing, or commercialization of a product, service, or process.(e) The definitions in RCW 82.04.324 apply to this section.[ 2004 c 82 § 2; 1995 2nd sp.s. c 9 § 4.]NOTES:Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.
WA Rev Code § 82.08.02806 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02806 - Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.

RCW 82.08.02806 Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.The tax levied by RCW 82.08.020 shall not apply to sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing purposes.[ 1996 c 141 § 1.]NOTES:Effective date—1996 c 141: "This act shall take effect July 1, 1996." [ 1996 c 141 § 3.]
WA Rev Code § 82.08.02807 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02807 - Exemptions—Sales to organ procurement organization.

RCW 82.08.02807 Exemptions—Sales to organ procurement organization.(1) The tax levied by RCW 82.08.020 does not apply to the sales of medical supplies, chemicals, or materials to an organ procurement organization exempt under RCW 82.04.326. This exemption does not apply to the sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles.(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Chemical" means any catalyst, solvent, water, acid, oil, or other additive that physically or chemically interacts with blood, bone, or tissue.(b) "Materials" means any item of tangible personal property including, but not limited to, bags, packs, collecting sets, filtering materials, testing reagents, antisera, and refrigerants, used or consumed in performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.(c) "Medical supplies" means any item of tangible personal property, including any repair and replacement parts for such tangible personal property, used by an organ procurement organization exempt under RCW 82.04.326 for the purpose of performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue. The term includes tangible personal property used to:(i) Provide preparatory treatment of blood, bone, or tissue;(ii) Control, guide, measure, tune, verify, align, regulate, test, or physically support blood, bone, or tissue; or(iii) Protect the health and safety of employees or others present during research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.[ 2020 c 139 § 13; 2014 c 97 § 306; 2002 c 113 § 2.]NOTES:Effective date—2002 c 113: See note following RCW 82.04.326.
WA Rev Code § 82.08.0281 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0281 - Exemptions—Sales of prescription drugs.

RCW 82.08.0281 Exemptions—Sales of prescription drugs.(1) The tax levied by RCW 82.08.020 does not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription.(2) The tax levied by RCW 82.08.020 does not apply to sales 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 tax levied by RCW 82.08.020 does not apply to sales of drugs and 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) The following definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Prescription" means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state to prescribe.(b) "Drug" means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food and food ingredients, dietary supplements, or alcoholic beverages, marijuana, useable marijuana, or marijuana-infused products:(i) Recognized in the official United States pharmacopoeia, official homeopathic pharmacopoeia of the United States, or official national formulary, or any supplement to any of them; or(ii) Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or(iii) Intended to affect the structure or any function of the body.(c) "Over-the-counter drug" means a drug that contains a label that identifies the product as a drug required by 21 C.F.R. Sec. 201.66, as amended or renumbered on January 1, 2003. The label includes:(i) A "drug facts" panel; or(ii) A statement of the "active ingredient(s)" with a list of those ingredients contained in the compound, substance, or preparation.[ 2014 c 140 § 19; 2004 c 153 § 108; 2003 c 168 § 403; 1993 sp.s. c 25 § 308; 1980 c 37 § 46. Formerly RCW 82.08.030(28).]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.Finding—1993 sp.s. c 25: "The legislature finds that prevention is a significant element in the reduction of health care costs. The legislature further finds that taxing some physician prescriptions and not others is unfair to patients. It is, therefore, the intent of the legislature to remove the taxes from prescriptions issued for family planning purposes." [ 1993 sp.s. c 25 § 307.]Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0282 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0282 - Exemptions—Sales of returnable containers for beverages and foods.

RCW 82.08.0282 Exemptions—Sales of returnable containers for beverages and foods.The tax levied by RCW 82.08.020 shall not apply to sales of returnable containers for beverages and foods, including but not limited to soft drinks, milk, beer, and mixers.[ 1980 c 37 § 47. Formerly RCW 82.08.030(29).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0285 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0285 - Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.

RCW 82.08.0285 Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.The tax levied by RCW 82.08.020 shall not apply to sales of ferry vessels to the state of Washington or to a local governmental unit in the state of Washington for use in transporting pedestrians, vehicles, and goods within or outside the territorial waters of the state; also sales of tangible personal property which becomes a component part of such ferry vessels; also sales of or charges made for labor and services rendered in respect to constructing or improving such ferry vessels.[ 1980 c 37 § 50. Formerly RCW 82.08.030(32).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.02875 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02875 - Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.

RCW 82.08.02875 Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.The tax levied by RCW 82.08.020 does not apply to vehicle parking charges that are subject to tax under RCW 36.38.040.[ 1997 c 220 § 203 (Referendum Bill No. 48, approved June 17, 1997).]NOTES:Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.
WA Rev Code § 82.08.0288 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0288 - Exemptions—Lease of certain irrigation equipment.

RCW 82.08.0288 Exemptions—Lease of certain irrigation equipment.The tax levied by RCW 82.08.020 does not apply to the lease 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 § 20; 1983 1st ex.s. c 55 § 5.]NOTES:Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.
WA Rev Code § 82.08.0291 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0291 - Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.

RCW 82.08.0291 Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.The tax imposed by RCW 82.08.020 does not apply to sales defined as a sale at retail and retail sale under RCW 82.04.050 (3)(g) or (15), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization; and the tax does not apply to physical fitness classes provided by a local government.[ 2015 c 169 § 4; 2000 c 103 § 8; 1994 c 85 § 1; 1981 c 74 § 2.]NOTES:Effective date—2015 c 169: See note following RCW 82.04.050.Effective date—1994 c 85: "This act shall take effect July 1, 1994." [ 1994 c 85 § 2.]
WA Rev Code § 82.08.02915 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02915 - Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis.

RCW 82.08.02915 Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis.The tax levied by RCW 82.08.020 shall not apply to sales to health or social welfare organizations, 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 § 1; 1997 c 386 § 56; 1995 c 346 § 1.]NOTES:Effective date—1997 c 386 §§ 56, 57: "Sections 56 and 57 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 1997." [ 1997 c 386 § 71.]Effective date—1995 c 346: "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 immediately [May 13, 1995]." [ 1995 c 346 § 4.]
WA Rev Code § 82.08.02917 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02917 - Youth in crisis—Definition—Limited purpose.

RCW 82.08.02917 Youth in crisis—Definition—Limited purpose.For the purposes of RCW 82.08.02915 and 82.12.02915, "youth in crisis" means any youth under eighteen years of age who is either: Homeless; a runaway from the home of a parent, guardian, or legal custodian; abused; neglected; abandoned by a parent, guardian, or legal custodian; or suffering from a substance abuse or mental disorder.[ 1995 c 346 § 3.]NOTES:Effective date—1995 c 346: See note following RCW 82.08.02915.