reglab/housing_qa huggingface dataset:
WA Rev Code § 82.08.920 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.920 - Exemptions—Chicken bedding materials.

RCW 82.08.920 Exemptions—Chicken bedding materials.(1) The tax levied by RCW 82.08.020 does not apply to sales to 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 is available only when 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 this subsection apply to this section and RCW 82.12.920.(a) "Bedding materials" means wood shavings, straw, sawdust, shredded paper, and other similar materials.(b) "Farmer" has the same meaning as provided in RCW 82.04.213.(c) "Agricultural product" has the same meaning as provided in RCW 82.04.213.[ 2001 2nd sp.s. c 25 § 5.]NOTES:Purpose—Intent—Part headings not law—2001 2nd sp.s. c 25: See notes following RCW 82.04.260.
WA Rev Code § 82.08.925 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.925 - Exemptions—Dietary supplements.

RCW 82.08.925 Exemptions—Dietary supplements.The tax levied by RCW 82.08.020 shall not apply to sales of dietary supplements for human use dispensed or to be dispensed to patients, pursuant to a prescription. "Dietary supplement" has the same meaning as in RCW 82.08.0293.[ 2003 c 168 § 302.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.08.935 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.

RCW 82.08.935 Exemptions—Disposable devices used to deliver prescription drugs for human use.The tax levied by RCW 82.08.020 shall not apply to sales of disposable devices used or to be used to deliver drugs for human use, pursuant to a prescription. "Disposable devices used to deliver drugs" means single use items such as syringes, tubing, or catheters.[ 2003 c 168 § 404.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.08.940 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.940 - Exemptions—Over-the-counter drugs for human use.

RCW 82.08.940 Exemptions—Over-the-counter drugs for human use.The tax levied by RCW 82.08.020 shall not apply to sales of over-the-counter drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281.[ 2003 c 168 § 405.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.08.945 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.945 - Exemptions—Kidney dialysis devices.

RCW 82.08.945 Exemptions—Kidney dialysis devices.The tax levied by RCW 82.08.020 shall not apply to sales of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. In addition, the tax levied by RCW 82.08.020 shall not apply to charges made for labor and services rendered in respect to the repairing, cleaning, altering, or improving of kidney dialysis devices.[ 2004 c 153 § 110; 2003 c 168 § 410.]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 § 82.08.950 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.950 - Exemptions—Steam, electricity, electrical energy.

RCW 82.08.950 Exemptions—Steam, electricity, electrical energy.The tax levied by RCW 82.08.020 shall not apply to sales of steam, electricity, or electrical energy.[ 2003 c 168 § 703.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.08.956 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.

RCW 82.08.956 Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2024.)(1) The tax levied by RCW 82.08.020 does not apply to sales of hog fuel used to produce electricity, steam, heat, or biofuel. This exemption is available 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.(2) For the purposes of this section the following definitions apply:(a) "Hog fuel" means wood waste and other wood residuals including forest derived biomass. "Hog fuel" does not include firewood or wood pellets; and(b) "Biofuel" means a liquid or gaseous fuel derived from organic matter intended for use as a transportation fuel including, but not limited to, biodiesel, renewable diesel, ethanol, renewable natural gas, and renewable propane.(3) If a taxpayer who claimed an exemption under this section closes a facility in Washington for which employment positions were reported under RCW 82.32.605, resulting in a loss of jobs located within the state, the department must declare the amount of the tax exemption claimed under this section for the previous two calendar years to be immediately due.(4) This section expires June 30, 2024.[ 2021 c 145 § 11; 2013 2nd sp.s. c 13 § 1002; 2009 c 469 § 301.]NOTES:Intent—2013 2nd sp.s. c 13: "It is the intent of the legislature to retain and grow family-wage jobs in rural, economically distressed areas; to promote healthy forests; and to utilize Washington's abundant natural resources to promote diversified renewable energy use in the state." [ 2013 2nd sp.s. c 13 § 1001.]Effective date—2013 2nd sp.s. c 13: "Parts III, X, XV, and XVI 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, 2013." [ 2013 2nd sp.s. c 13 § 1903.]Effective date—2009 c 469: See note following RCW 82.08.962.
WA Rev Code § 82.08.970 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.

RCW 82.08.970 Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)(1) The tax levied by RCW 82.08.020 does not apply to sales 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 the 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 § 520; (2017 3rd sp.s. c 37 § 519 expired January 1, 2018); 2017 c 135 § 24; 2010 c 114 § 125; 2003 c 149 § 7.]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 § 82.08.980 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.980 - Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.

RCW 82.08.980 Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)(1) The tax levied by RCW 82.08.020 does not apply to:(a) Charges, for labor and services rendered in respect to the constructing of new buildings, made to (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;(b) Sales of tangible personal property that will be incorporated as an ingredient or component of such buildings during the course of the constructing; or(c) Charges made for 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 exemption is available only when 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) No application is necessary for the tax exemption in this section. However, in order to qualify under this section before starting construction, the port district, political subdivision, or municipal corporation must have entered into an agreement with the manufacturer to build such a facility. A person claiming the exemption under this section is subject to all the requirements of chapter 82.32 RCW. In addition, the person must file a complete annual tax performance report with the department under RCW 82.32.534.(4) The exemption in this section applies to buildings or parts of buildings, including buildings or parts of buildings used for the storage of raw materials or finished product, that are used primarily in the manufacturing of any one or more of the following products:(a) Commercial airplanes;(b) Fuselages of commercial airplanes; or(c) Wings of commercial airplanes.(5) For the purposes of this section, "commercial airplane" has the meaning given in RCW 82.32.550.(6) This section expires July 1, 2040.[ 2017 c 135 § 25; 2013 3rd sp.s. c 2 § 3; 2010 c 114 § 126; 2003 2nd sp.s. c 1 § 11.]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 § 82.08.983 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.983 - Exemptions—Wax and ceramic materials.

RCW 82.08.983 Exemptions—Wax and ceramic materials.(1) The tax levied by RCW 82.08.020 does not apply to sales of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications. The tax also does not apply to labor or services used to create wax patterns and ceramic shells used as molds and consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.(2) A person claiming the exemption under this section must claim the exemption in a form and manner prescribed by the department.[ 2010 c 225 § 1.]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—2015 3rd sp.s. c 6: "(1) This section is the tax preference performance statement for the tax preference contained in section 1202 of this act. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.(2) The legislature categorizes the tax preference created in this act as one intended to reduce structural inefficiencies in the tax structure as indicated in RCW 82.32.808(2)(d).(3) It is the legislature's specific public policy objective to provide permanent tax relief that corrects the structural inefficiencies under RCW 82.08.983 with regard to wax and ceramic materials used to create molds during the process of creating ferrous and nonferrous investment castings used in industrial applications." [ 2015 3rd sp.s. c 6 § 1201.]Tax preference intended to be permanent—2015 3rd sp.s. c 6: "As this part is intended to create a permanent tax exemption, the tax preference in this act is not subject to the expiration date requirements in RCW 82.32.805 and is not subject to the requirements in RCW 82.32.808(4)." [ 2015 3rd sp.s. c 6 § 1203.]Effective date—2010 c 225: "This act takes effect July 1, 2010." [ 2010 c 225 § 3.]
WA Rev Code § 82.08.985 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.985 - Exemptions—Insulin.

RCW 82.08.985 Exemptions—Insulin.The tax levied by RCW 82.08.020 shall not apply to sales of insulin for human use.[ 2004 c 153 § 102.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
WA Rev Code § 82.08.990 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.990 - Exemptions—Import or export commerce.

RCW 82.08.990 Exemptions—Import or export commerce.The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property if the sale is exempt from business and occupation tax under RCW 82.04.610.[ 2007 c 477 § 3.]NOTES:Intent—Purpose—2007 c 477: See note following RCW 82.04.610.
WA Rev Code § 82.08.995 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.

RCW 82.08.995 Exemptions—Certain limited purpose public corporations, commissions, and authorities.(1) The tax imposed by RCW 82.08.020 does not apply to sales 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 § 514; 2007 c 381 § 2.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
WA Rev Code § 82.08.997 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.997 - Exemptions—Temporary medical housing.

RCW 82.08.997 Exemptions—Temporary medical housing.(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:(a) The temporary medical housing is provided only:(i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed under RCW 70.41.090; or (B) an outpatient clinic associated with such hospital; or(ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and(b) The health or social welfare organization does not furnish lodging or related services to the general public.(2) For the purposes of this section, the following definitions apply:(a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431; and(b) "Temporary medical housing" means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.[ 2008 c 137 § 2.]NOTES:Effective date—2008 c 137: "This act takes effect July 1, 2008." [ 2008 c 137 § 7.]
WA Rev Code § 82.08.998 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.998 - Exemptions—Weatherization of a residence.

RCW 82.08.998 Exemptions—Weatherization of a residence.(1) The tax imposed by RCW 82.08.020 does not apply to sales 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) The exemption is available only when 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) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020.[ 2020 c 20 § 1476; 2008 c 92 § 1.]
WA Rev Code § 82.08.999 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.999 - Exemptions—Joint municipal utility services authorities.

RCW 82.08.999 Exemptions—Joint municipal utility services authorities.The tax levied by RCW 82.08.020 shall not apply to any sales, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.[ 2011 c 258 § 12.]NOTES:Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
WA Rev Code § 82.08.9994 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.9994 - Exemptions—Bottled water—Prescription use.

RCW 82.08.9994 Exemptions—Bottled water—Prescription use.(1) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition.(2) For purposes of this section, "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.(3) Except for sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, sellers must collect tax on sales subject to this exemption. Any buyer that has paid at least twenty-five dollars in state and local sales taxes on purchases of bottled water subject to this exemption may apply for a refund of the taxes directly from the department in a form and manner prescribed by the department. The department must deny any refund application if the amount of the refund requested is less than twenty-five dollars. No refund may be made for taxes paid more than four years after the end of the calendar year in which the tax was paid to the seller.(4) With respect to sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, buyers claiming the exemption provided in this section must provide 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.[ 2017 3rd sp.s. c 28 § 103.]NOTES:Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
WA Rev Code § 82.08.99941 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.99941 - Exemptions—Bottled water—Primary water source unsafe.

RCW 82.08.99941 Exemptions—Bottled water—Primary water source unsafe.(1)(a) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales of bottled water to persons whose primary source of drinking water is unsafe.(b) For purposes of this subsection and RCW 82.12.99941, a person's primary source of drinking water is unsafe if:(i) The public water system providing the drinking water has issued a public notification that the drinking water may pose a health risk, and the notification is still in effect on the date that the bottled water was purchased;(ii) Test results on the person's drinking water, which are no more than twelve months old, from a laboratory certified to perform drinking water testing show that the person's drinking water does not meet safe drinking water standards applicable to public water systems; or(iii) The person otherwise establishes, to the department's satisfaction, that the person's drinking water does not meet safe drinking water standards applicable to public water systems.(2) Except for sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, sellers must collect tax on sales subject to this exemption. Any buyer that has paid at least twenty-five dollars in state and local sales taxes on purchases of bottled water subject to this exemption may apply for a refund of the taxes directly from the department in a form and manner prescribed by the department. The department must deny any refund application if the amount of the refund requested is less than twenty-five dollars. No refund may be made for taxes paid more than four years after the end of the calendar year in which the tax was paid to the seller.(3)(a) With respect to sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, buyers claiming the exemption provided in this section must provide 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.(b) The department may waive the requirement for an exemption certificate in the event of disaster or similar circumstance.[ 2017 3rd sp.s. c 28 § 105.]NOTES:Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.