reglab/housing_qa huggingface dataset:
WA Rev Code § 82.08.0253 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0253 - Exemptions—Sale and distribution of newspapers.

RCW 82.08.0253 Exemptions—Sale and distribution of newspapers.(1) The tax levied by RCW 82.08.020 does not apply to:(a) The distribution and newsstand sale of printed newspapers; and(b) The sale of newspapers transferred electronically, provided that the electronic version of a printed newspaper:(i) Shares content with the printed newspaper; and(ii) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.(2) For purposes of this section, "printed newspaper" means a publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper.[ 2009 c 535 § 506; 1980 c 37 § 21. Formerly RCW 82.08.030(3).]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.02535 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02535 - Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.

RCW 82.08.02535 Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.The tax levied by RCW 82.08.020 does not apply to subscription sales of magazines or periodicals, including magazines and periodicals transferred electronically to the buyer, for the purposes of fund-raising by (1) educational institutions as defined in RCW 82.04.170, or (2) nonprofit organizations engaged in activities primarily for the benefit of boys and girls nineteen years and younger.[ 2009 c 535 § 507; 1995 2nd sp.s. c 8 § 1.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Effective date—1995 2nd sp.s. c 8: "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 July 1, 1995." [ 1995 2nd sp.s. c 8 § 2.]
WA Rev Code § 82.08.02537 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02537 - Exemptions—Sales of academic transcripts.

RCW 82.08.02537 Exemptions—Sales of academic transcripts.The tax levied by RCW 82.08.020 does not apply to sales of academic transcripts by educational institutions, including academic transcripts transferred electronically.[ 2009 c 535 § 508; 1996 c 272 § 2.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Effective date—1996 c 272: See note following RCW 82.04.399.
WA Rev Code § 82.08.0254 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0254 - Exemptions—Nontaxable sales.

RCW 82.08.0254 Exemptions—Nontaxable sales.The tax levied by RCW 82.08.020 shall not apply to sales which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.[ 1980 c 37 § 22. Formerly RCW 82.08.030(4).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0256 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0256 - Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.

RCW 82.08.0256 Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.The tax levied by RCW 82.08.020 does not apply to sales (including transfers of title through decree of appropriation) heretofore or hereafter made of the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, to the state or a political subdivision thereof for use in conducting any public service business as defined in RCW 82.16.010. For purposes of this section, "operating property" includes digital goods and digital codes.[ 2010 c 106 § 213; 2009 c 535 § 509; 1980 c 37 § 24. Formerly RCW 82.08.030(6).]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.02566 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02566 - Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.

RCW 82.08.02566 Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.(1) The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or to sales of tangible personal property that at one time is incorporated into the prototype but is later destroyed in the testing or development of the prototype.(2) This exemption does not apply to sales to any person whose total taxable amount during the immediately preceding calendar year exceeds twenty million dollars. For purposes of this section, "total taxable amount" means gross income of the business and value of products manufactured, less any amounts for which a credit is allowed under RCW 82.04.440.(3) State and local taxes for which an exemption is received under this section and RCW 82.12.02566 shall not exceed one hundred thousand dollars for any person during any calendar year.(4) Sellers shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department.[ 2003 c 168 § 208; 1997 c 302 § 1; 1996 c 247 § 4.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.Effective date—1997 c 302: "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 takes effect July 1, 1997." [ 1997 c 302 § 3.]Findings—Intent—1996 c 247: "The legislature finds that the health, safety, and welfare of the people of the state of Washington are heavily dependent upon the continued encouragement, development, and expansion of opportunities for family wage employment in the state's manufacturing industries.The legislature also finds that sales and use tax exemptions for manufacturing machinery and equipment enacted by the 1995 legislature have improved Washington's ability to compete with other states for manufacturing investment, but that additional incentives for manufacturers need to be adopted to solidify and enhance the state's competitive position.The legislature intends to accomplish this by extending the current manufacturing machinery and equipment exemptions to include machinery and equipment used for research and development with potential manufacturing applications." [ 1996 c 247 § 1.]
WA Rev Code § 82.08.02568 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02568 - Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.

RCW 82.08.02568 Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.The tax levied by RCW 82.08.020 shall not apply to sales of carbon, petroleum coke, coal tar, pitch, and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.[ 1996 c 170 § 1.]NOTES:Effective date—1996 c 170: "This act shall take effect July 1, 1996." [ 1996 c 170 § 3.]
WA Rev Code § 82.08.02569 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02569 - Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.

RCW 82.08.02569 Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property to a consumer as defined in RCW 82.04.190(6) if the tangible personal property is incorporated into, installed in, or attached to a building or other structure that is an integral part of a laser interferometer gravitational wave observatory on which construction is commenced before December 1, 1996.[ 1996 c 113 § 1.]NOTES:Effective date—1996 c 113: "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 [March 20, 1996]." [ 1996 c 113 § 3.]
WA Rev Code § 82.08.0257 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0257 - Exemptions—Auction sales of personal property used in farming.

RCW 82.08.0257 Exemptions—Auction sales of personal property used in farming.The tax levied by RCW 82.08.020 does not apply to auction sales made by or through auctioneers of personal property (including household goods) that has been used in conducting a farm activity, when the seller thereof is a farmer as defined in RCW 82.04.213 and the sale is held or conducted upon a farm and not otherwise. The exemption in this section does not apply to personal property used by the seller in the production of marijuana, useable marijuana, or marijuana-infused products.[ 2014 c 140 § 15; 2009 c 535 § 511; 1980 c 37 § 25. Formerly RCW 82.08.030(7).]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.02573 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02573 - Exemptions—Sales by a nonprofit organization for fund-raising activities.

RCW 82.08.02573 Exemptions—Sales by a nonprofit organization for fund-raising activities.The tax levied by RCW 82.08.020 does not apply to a sale made by a nonprofit organization or a library, if the gross income from the sale is exempt under RCW 82.04.3651.[ 2010 c 106 § 214; 1998 c 336 § 3.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Findings—1998 c 336: See note following RCW 82.04.3651.
WA Rev Code § 82.08.0258 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0258 - Exemptions—Sales to federal corporations providing aid and relief.

RCW 82.08.0258 Exemptions—Sales to federal corporations providing aid and relief.The tax levied by RCW 82.08.020 shall not apply to sales to corporations which have been incorporated under any act of the congress of the United States and whose principal purposes are to furnish volunteer aid to members of armed forces of the United States and also to carry on a system of national and international relief and to apply the same in mitigating the sufferings caused by pestilence, famine, fire, floods, and other national calamities and to devise and carry on measures for preventing the same.[ 1980 c 37 § 26. Formerly RCW 82.08.030(8).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0259 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0259 - Exemptions—Sales of livestock.

RCW 82.08.0259 Exemptions—Sales of livestock.The tax levied by RCW 82.08.020 shall not apply to sales of livestock, as defined in RCW 16.36.005, for breeding purposes where the animals are registered in a nationally recognized breed association; or to sales of cattle and milk cows used on the farm.[ 2001 c 118 § 4; 1980 c 37 § 27. Formerly RCW 82.08.030(9).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.026 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.026 - Exemptions—Sales of natural or manufactured gas.

RCW 82.08.026 Exemptions—Sales of natural or manufactured gas.The tax levied by RCW 82.08.020 shall not apply to sales of natural or manufactured gas that is taxable under RCW 82.12.022.[ 1994 c 124 § 8; 1989 c 384 § 4.]NOTES:Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.
WA Rev Code § 82.08.0261 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0261 - Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.

RCW 82.08.0261 Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.(1) Except as otherwise provided in this section, the tax levied by RCW 82.08.020 does not apply to sales of tangible personal property (other than the type referred to in RCW 82.08.0262) for use by the purchaser in connection with the business of operating as a private or common carrier by air, rail, or water in interstate or foreign commerce. However, any actual use of such property in this state is, at the time of such actual use, subject to the tax imposed by chapter 82.12 RCW.(2)(a) With respect to the sale of liquefied natural gas to a business operating as a private or common carrier by water in interstate or foreign commerce, the buyer is entitled to a partial exemption from the tax levied by RCW 82.08.020 and the associated local sales taxes. The exemption under this subsection (2) is for the state and local retail sales taxes on ninety percent of the amount of the liquefied natural gas transported and consumed outside this state by the buyer.(b) Sellers are relieved of the obligation to collect the state and local retail sales taxes on sales eligible for the partial exemption provided in this subsection (2) to buyers who are registered with the department if the seller:(i) Obtains a completed exemption certificate from the buyer, which must include the buyer's tax registration number with the department; or(ii) Captures the relevant data elements as allowed under the streamlined sales and use tax agreement, including the buyer's tax registration number with the department.(c) Buyers entitled to a partial exemption under this subsection (2) must either:(i) Pay the full amount of state and local retail sales tax to the seller on the sale, including the amount of tax qualifying for exemption under this subsection (2), and then request a refund of the exempted portion of the tax from the department within the time allowed for making refunds under RCW 82.32.060; or(ii) If the seller did not collect the retail sales tax from the buyer, remit to the department the state and local retail sales taxes due on all liquefied natural gas consumed in this state and on ten percent of the liquefied natural gas that is transported and consumed outside of this state.(3) This section does not apply to the sale of liquefied natural gas on or after July 1, 2028, for use as fuel in any marine vessel.[ 2014 c 216 § 405; 1980 c 37 § 28. Formerly RCW 82.08.030(10).]NOTES:Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0262 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0262 - Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.—Labor and services for constructing, repairing, cleaning, etc.

RCW 82.08.0262 Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.—Labor and services for constructing, repairing, cleaning, etc.(1) The tax levied by RCW 82.08.020 does not apply to:(a) Sales of airplanes (i) to the United States government; (ii) for use in conducting interstate or foreign commerce by transporting property or persons for hire or by performing services under a contract with the United States government; or (iii) for use in providing intrastate air transportation by a commuter air carrier;(b) Sales of locomotives, railroad cars, or watercraft for use in conducting interstate or foreign commerce by transporting property or persons for hire or for use in conducting commercial deep sea fishing operations outside the territorial waters of the state;(c) Sales of tangible personal property that becomes a component part of such airplanes, locomotives, railroad cars, or watercraft, and of motor vehicles or trailers whether owned by or leased with or without drivers and used by the holder of a carrier permit issued by the interstate commerce commission or its successor agency authorizing transportation by motor vehicle across the boundaries of this state, in the course of constructing, repairing, cleaning, altering, or improving the same; and(d) Sales of or charges made for labor and services rendered in respect to such constructing, repairing, cleaning, altering, or improving.(2) The term "commuter air carrier" means an air carrier holding authority under Title 14, Part 298 of the Code of Federal Regulations that carries passengers on at least five round trips per week on at least one route between two or more points according to its published flight schedules that specify the times, days of the week, and places between which those flights are performed.[ 2015 c 86 § 305; 2009 c 503 § 1; 1998 c 311 § 5; 1994 c 43 § 1; 1980 c 37 § 29. Formerly RCW 82.08.030(11).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0263 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0263 - Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.

RCW 82.08.0263 Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.The tax levied by RCW 82.08.020 shall not apply to sales of motor vehicles and trailers to be used for the purpose of transporting therein persons or property for hire in interstate or foreign commerce whether such use is by the owner or whether such motor vehicles and trailers are leased to the user with or without drivers: PROVIDED, That the purchaser or user must be the holder of a carrier permit issued by the Interstate Commerce Commission or its successor agency.[ 1998 c 311 § 6; 1995 c 63 § 1; 1980 c 37 § 30. Formerly RCW 82.08.030(12).]NOTES:Effective date—1995 c 63: "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 July 1, 1995." [ 1995 c 63 § 3.]Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0266 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0266 - Exemptions—Sales of watercraft to nonresidents for use outside the state.

RCW 82.08.0266 Exemptions—Sales of watercraft to nonresidents for use outside the state.The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of watercraft requiring coast guard registration or registration by the state of principal use according to the federal boating act of 1958, even though delivery be made within this state, but only when (1) the watercraft will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification ascertaining residence as required by the department of revenue and signed by the purchaser or his or her agent establishing the fact that the purchaser is a nonresident and that the watercraft is for use outside of this state, a copy of which shall be retained by the dealer.[ 2013 c 23 § 316; 1999 c 358 § 5; 1980 c 37 § 33. Formerly RCW 82.08.030(15).]NOTES:Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.02665 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.02665 - Exemptions—Sales of watercraft, vessels to residents of foreign countries.

RCW 82.08.02665 Exemptions—Sales of watercraft, vessels to residents of foreign countries.The tax levied by RCW 82.08.020 does not apply to sales of vessels to residents of foreign countries for use outside of this state, even though delivery is made within this state, but only if (1) the vessel will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification as required by the department of revenue and signed by the purchaser or the purchaser's agent establishes the fact that the purchaser is a resident of a foreign country and that the vessel is for use outside of this state. A copy of the exemption certificate is to be retained by the dealer.As used in this section, "vessel" means every watercraft used or capable of being used as a means of transportation on the water, other than a seaplane.[ 1999 c 358 § 6; 1993 c 119 § 1.]NOTES:Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
WA Rev Code § 82.08.0267 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0267 - Exemptions—Sales of poultry for producing poultry and poultry products for sale.

RCW 82.08.0267 Exemptions—Sales of poultry for producing poultry and poultry products for sale.The tax levied by RCW 82.08.020 shall not apply to sales of poultry for use in the production for sale of poultry or poultry products.[ 1980 c 37 § 34. Formerly RCW 82.08.030(16).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.08.0268 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0268 - Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.

RCW 82.08.0268 Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of:(1) Machinery and implements for use in conducting a farming activity;(2) Parts for machinery and implements for use in conducting a farming activity; and(3) Labor and services for the repair of machinery, implements, and parts for use in conducting a farming activity,when such machinery, implements, and parts will be transported immediately outside the state. As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall be retained as a business record of the seller.[ 1998 c 167 § 1; 1980 c 37 § 35. Formerly RCW 82.08.030(17).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.