reglab/housing_qa huggingface dataset:
WA Rev Code § 82.12.805 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.805 - Exemptions—Personal property used at an aluminum smelter.

RCW 82.12.805 Exemptions—Personal property used at an aluminum smelter.(1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit equals the state share of use tax computed to be due under RCW 82.12.020. The person must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax.(2) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217.(3) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.(4) Credits may not be claimed under this section for taxable events occurring on or after January 1, 2027.[ 2017 c 135 § 29; 2015 3rd sp.s. c 6 § 505; 2011 c 174 § 305. Prior: 2010 1st sp.s. c 2 § 4; 2010 c 114 § 128; 2009 c 535 § 620; 2006 c 182 § 4; 2004 c 24 § 11.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Findings—Tax preference performance statement—2015 3rd sp.s. c 6 §§ 502-506: See note following RCW 82.04.2909.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
WA Rev Code § 82.12.806 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.806 - Exemptions—Use of computer equipment parts and services by printer or publisher.

RCW 82.12.806 Exemptions—Use of computer equipment parts and services by printer or publisher.(1) The provisions of this chapter do not apply in respect to the use, by a printer or publisher, of computer equipment, including repair parts and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed material, or to labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the computer equipment. This exemption applies only to computer equipment not otherwise exempt under RCW 82.12.02565.(2) For the purposes of this section, the definitions in RCW 82.08.806 apply.[ 2004 c 8 § 3.]NOTES:Findings—Intent—2004 c 8: See note following RCW 82.08.806.
WA Rev Code § 82.12.807 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.807 - Exemptions—Direct mail delivery charges.

RCW 82.12.807 Exemptions—Direct mail delivery charges.(1) The tax levied by this chapter does not apply to the value of delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.(2) "Delivery charges" and "direct mail" have the same meanings as in RCW 82.08.010.[ 2005 c 514 § 116.]NOTES:Effective date—2005 c 514: See note following RCW 82.04.4272.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.12.808 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.808 - Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.

RCW 82.12.808 Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.(1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a comprehensive cancer center. The exemption in this section does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.(2) The definitions in RCW 82.04.4265 and 82.08.808 apply to this section.[ 2005 c 514 § 403.]NOTES:Part headings not law—2005 c 514: "Part headings used in this act are not any part of the law." [ 2005 c 514 § 1301.]Severability—2005 c 514: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2005 c 514 § 1309.]Effective date—2005 c 514 §§ 401-403: See note following RCW 82.04.4265.
WA Rev Code § 82.12.810 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.810 - Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.

RCW 82.12.810 Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.(1) For the purposes of this section, "air pollution control facilities" mean any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation.(2) The provisions of this chapter do not apply in respect to:(a) The use of air pollution control facilities installed and used by a light and power business, as defined in RCW 82.16.010, in generating electric power; or(b) The use of labor and services performed in respect to the installing of air pollution control facilities.(3) The exemption provided under this section applies only to air pollution control facilities that are:(a) Constructed or installed after May 15, 1997, and used in a thermal electric generation facility placed in operation after December 31, 1969, and before July 1, 1975; and(b) Constructed or installed to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter 70A.15 RCW.(4) This section does not apply to the use of tangible personal property for maintenance or repairs of the pollution control equipment or to labor and services performed in respect to such maintenance or repairs.(5) If production of electricity at a thermal electric generation facility for any calendar year after 2002 and before 2023 falls below a twenty percent annual capacity factor for the generation facility, all or a portion of the tax previously exempted under this section in respect to construction or installation of air pollution control facilities at the generation facility shall be due according to the schedule provided in RCW 82.08.810(5).(6) *RCW 82.32.393 applies to this section.[ 2020 c 20 § 1479; 2003 c 5 § 12; 1997 c 368 § 3.]NOTES:*Reviser's note: RCW 82.32.393 expired December 31, 2015.Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.Findings—Intent—Rules adoption—Severability—Effective date—1997 c 368: See notes following RCW 82.08.810.
WA Rev Code § 82.12.811 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.811 - Exemptions—Coal used at coal-fired thermal electric generation facility—Application—Demonstration of progress in air pollution control—Notice of emissions violations—Reapplication—Payments on cessation of operation.

RCW 82.12.811 Exemptions—Coal used at coal-fired thermal electric generation facility—Application—Demonstration of progress in air pollution control—Notice of emissions violations—Reapplication—Payments on cessation of operation.(1) For the purposes of this section:(a) "Air pollution control facilities" means any treatment works, control devices and disposal systems, machinery, equipment, structure, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation; and(b) "Generation facility" means a coal-fired thermal electric generation facility placed in operation after December 3, 1969, and before July 1, 1975.(2) Beginning January 1, 1999, the provisions of this chapter do not apply in respect to the use of coal to generate electric power at a generation facility operated by a business if the following conditions are met:(a) The owners must make an application to the department of revenue for a tax exemption;(b) The owners must make a demonstration to the department of ecology that the owners have made reasonable initial progress to install air pollution control facilities to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter 70A.15 RCW;(c) Continued progress must be made on the development of air pollution control facilities to meet the requirements of the permit; and(d) The generation facility must emit no more than ten thousand tons of sulfur dioxide during a previous consecutive twelve-month period.(3) During a consecutive twelve-month period, if the generation facility is found to be in violation of excessive sulfur dioxide emissions from a regional air pollution control authority or the department of ecology, the department of ecology shall notify the department of revenue and the owners of the generation facility shall lose their tax exemption under this section. The owners of a generation facility may reapply for the tax exemption when they have once again met the conditions of subsection (2)(d) of this section.(4) *RCW 82.32.393 applies to this section.[ 2020 c 20 § 1480; 1997 c 368 § 6.]NOTES:*Reviser's note: RCW 82.32.393 expired December 31, 2015.Findings—Intent—Rules adoption—Severability—Effective date—1997 c 368: See notes following RCW 82.08.810.
WA Rev Code § 82.12.832 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.832 - Exemptions—Use of gun safes.

RCW 82.12.832 Exemptions—Use of gun safes.The provisions of this chapter do not apply with respect to the use of gun safes as defined in RCW 82.08.832.[ 1998 c 178 § 2.]NOTES:Effective date—1998 c 178: See note following RCW 82.08.832.
WA Rev Code § 82.12.834 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.834 - Exemptions—Sales/leasebacks by regional transit authorities.

RCW 82.12.834 Exemptions—Sales/leasebacks by regional transit authorities.This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of an option to purchase at the end of the lease term, but only if the seller/lessee previously paid any tax otherwise due under this chapter or chapter 82.08 RCW at the time of acquisition of the tangible personal property.[ 2001 c 320 § 6; 2000 2nd sp.s. c 4 § 22.]NOTES:Effective date—2001 c 320: See note following RCW 11.02.005.Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
WA Rev Code § 82.12.845 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.845 - Use of motorcycles loaned to department of licensing.

RCW 82.12.845 Use of motorcycles loaned to department of licensing.This chapter does not apply to the use of motorcycles that are loaned to the department of licensing exclusively for the provision of motorcycle training under RCW 46.20.520, or to persons contracting with the department to provide this training.[ 2001 c 121 § 1.]
WA Rev Code § 82.12.850 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.850 - Exemptions—Conifer seed.

RCW 82.12.850 Exemptions—Conifer seed.The provisions of this chapter do not apply in respect to the use of conifer seed to grow seedlings if the seedlings are grown by a person other than the owner of the seed. This section applies only if the seedlings will be used for growing timber outside Washington, or if the owner of the conifer seed is an Indian tribe or member and the seedlings will be used for growing timber in Indian country.If the owner of conifer seed is not able to determine at the time the seed is used in a growing process whether the use of the seed is exempt from tax under this section, the owner may defer payment of the use tax until it is determined that the seedlings will be planted for growing timber in Washington. For the purposes of this section, "Indian country" has the meaning given in RCW 82.24.010.[ 2001 c 129 § 3.]NOTES:Finding—Intent—Retroactive application—2001 c 129: See notes following RCW 82.08.850.
WA Rev Code § 82.12.855 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.

RCW 82.12.855 Exemptions—Replacement parts for qualifying farm machinery and equipment.(1) The provisions of this chapter do not apply in respect to the use by an eligible farmer of:(a) Replacement parts for qualifying farm machinery and equipment;(b) Labor and services rendered in respect to the installing of replacement parts; and(c) Labor and services rendered in respect to the repairing of qualifying farm machinery and equipment, provided that during the course of repairing no tangible personal property is installed, incorporated, or placed in, or becomes a component of, the qualifying farm machinery and equipment other than replacement parts.(2)(a) Notwithstanding anything to the contrary in this chapter, if a single transaction involves services that are not exempt under this section and services that would be exempt under this section if provided separately, the exemptions provided in subsection (1)(b) and (c) of this section apply if: (i) The seller makes a separately itemized charge for labor and services described in subsection (1)(b) or (c) of this section; and (ii) the separately itemized charge does not exceed the seller's usual and customary charge for such services.(b) If the requirements in (a)(i) and (ii) of this subsection (2) are met, the exemption provided in subsection (1)(b) or (c) of this section applies to the separately itemized charge for labor and services described in subsection (1)(b) or (c) of this section.(3) The definitions and recordkeeping requirements in RCW 82.08.855 apply to this section.(4) If a person is an eligible farmer as defined in RCW 82.08.855(4)(b)(iv) who cannot prove income because the person is new to farming or newly returned to farming, the exemption under this section will apply only if one of the conditions in RCW 82.08.855(3)(b)(i) (A) or (B) is met. If neither of those conditions are met, any taxes for which an exemption under this section was claimed and interest on such taxes must be paid. Amounts due under this subsection shall be in accordance with RCW 82.08.855(3)(b)(ii).(5) Except as provided in subsection (4) of this section, the department may not assess the tax imposed under this chapter against a person who no longer qualifies as an eligible farmer with respect to the use of any articles or services exempt under subsection (1) of this section, if the person was an eligible farmer when the person first put the articles or services to use in this state.[ 2014 c 97 § 603; 2007 c 332 § 2; 2006 c 172 § 2.]NOTES:Effective date—2006 c 172: See note following RCW 82.08.855.
WA Rev Code § 82.12.860 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.860 - Exemptions—Property and services acquired from a federal credit union.

RCW 82.12.860 Exemptions—Property and services acquired from a federal credit union.(1) This chapter does not apply to state credit unions with respect to the use of any article of tangible personal property, digital good, digital code, digital automated service, service defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c), or extended warranty, acquired from a federal credit union, foreign credit union, or out-of-state credit union as a result of a merger or conversion.(2) For purposes of this section, the following definitions apply:(a) "Federal credit union" means a credit union organized and operating under the laws of the United States.(b) "Foreign credit union" means a credit union organized and operating under the laws of another country or other foreign jurisdiction.(c) "Out-of-state credit union" means a credit union organized and operating under the laws of another state or United States territory or possession.(d) "State credit union" means a credit union organized and operating under the laws of this state.[ 2017 c 323 § 526; 2015 c 169 § 10; 2009 c 535 § 621; 2006 c 11 § 1.]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.
WA Rev Code § 82.12.865 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.

RCW 82.12.865 Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.(1) The provisions of this chapter do not apply with respect to the use of diesel fuel, biodiesel fuel, or aircraft fuel, by a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were acquired as separate products.(2) The definitions in RCW 82.08.865 apply to this section.[ 2010 c 106 § 222; 2007 c 443 § 2; 2006 c 7 § 2.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Effective date—2007 c 443: See note following RCW 82.08.865.Effective date—2006 c 7: See note following RCW 82.08.865.Additional use tax exemption for fuel: RCW 82.12.0256.
WA Rev Code § 82.12.875 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.875 - Automotive adaptive equipment.

RCW 82.12.875 Automotive adaptive equipment. (Expires July 1, 2028.)(1) The tax imposed by RCW 82.12.020 does not apply to the use of prescribed add-on automotive adaptive equipment or to labor and services rendered in respect to the installation and repairing of such equipment. The exemption under this section only applies if the sale of the prescribed add-on automotive adaptive equipment or labor and services was exempt from sales tax under RCW 82.08.875 or would have been exempt from sales tax under RCW 82.08.875 if the equipment or labor and services had been purchased in this state.(2) For purposes of this section, "prescribed add-on automotive adaptive equipment" has the same meaning as provided in RCW 82.08.875.(3) This section expires July 1, 2028.[ 2018 c 130 § 4; 2013 c 211 § 3.]NOTES:Findings—Intent—Tax preference performance statement—2018 c 130: See notes following RCW 82.08.875.Findings—Intent—Effective date—2013 c 211: See notes following RCW 82.08.875.
WA Rev Code § 82.12.880 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.880 - Exemptions—Animal pharmaceuticals.

RCW 82.12.880 Exemptions—Animal pharmaceuticals.(1) The provisions of this chapter do not apply with respect to the use by farmers or by veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.(2) The definitions in RCW 82.08.880 apply to this section.[ 2001 2nd sp.s. c 17 § 2.]NOTES:Effective date—2001 2nd sp.s. c 17: See note following RCW 82.08.880.
WA Rev Code § 82.12.890 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.890 - Exemptions—Livestock nutrient management equipment and facilities.

RCW 82.12.890 Exemptions—Livestock nutrient management equipment and facilities.(1) The provisions of this chapter do not apply with respect to the use by an eligible person of:(a) Qualifying livestock nutrient management equipment;(b) Labor and services rendered in respect to installing, repairing, cleaning, altering, or improving qualifying livestock nutrient management equipment; and(c)(i) Tangible personal property that becomes an ingredient or component of qualifying livestock nutrient management facilities in the course of repairing, cleaning, altering, or improving of such facilities.(ii) The exemption provided in this subsection (1)(c) does not apply to the use of tangible personal property that becomes an ingredient or component of qualifying livestock nutrient management facilities during the course of constructing new, or replacing previously existing, qualifying livestock nutrient management facilities.(2)(a) To be eligible, the equipment and facilities must be used exclusively for activities necessary to maintain a livestock nutrient management plan.(b) The exemption applies to the use of tangible personal property and labor and services made after the livestock nutrient management plan is: (i) Certified under chapter 90.64 RCW; (ii) approved as part of the permit issued under chapter 90.48 RCW; or (iii) approved as required under RCW 82.08.890(4)(c)(iii).(3) The definitions and recordkeeping requirements in RCW 82.08.890 apply to this section.(4) The exemption under this section does not apply to the use of tangible personal property and services if first use of the property or services in this state occurs from July 1, 2010, through June 30, 2013.[ 2014 c 97 § 604; 2010 1st sp.s. c 23 § 602; 2009 c 469 § 602; 2006 c 151 § 3; 2003 c 5 § 15; 2001 2nd sp.s. c 18 § 3.]NOTES:Effective date—2010 1st sp.s. c 23 §§ 107, 601, 602, 702, 902, 1202, and 1401-1405: See note following RCW 82.04.2907.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.Effective date—2009 c 469: See note following RCW 82.08.962.Effective date—Conservation commission—Report to legislature—2006 c 151: See notes following RCW 82.08.890.Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.Intent—Effective date—2001 2nd sp.s. c 18: See notes following RCW 82.08.890.