reglab/housing_qa huggingface dataset:
WA Rev Code § 82.12.025651 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.025651 - Exemptions—Use of machinery and equipment by public research institutions.

RCW 82.12.025651 Exemptions—Use of machinery and equipment by public research institutions.(1) The provisions of this chapter do not apply in respect to the use by a public research institution of machinery and equipment used primarily in a research and development operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment.(2) The definitions in RCW 82.08.025651 apply to this section.(3) A public research institution receiving the benefit of the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.[ 2017 c 135 § 28; 2011 c 23 § 5.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Findings—2011 c 23: See note following RCW 82.08.02565.Effective date—Construction—2011 c 23: See notes following RCW 82.08.025651.
WA Rev Code § 82.12.02566 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02566 - Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.

RCW 82.12.02566 Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.(1) The provisions of this chapter shall not apply with respect to the use of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or in respect to the use 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 in respect to the use of tangible personal property by 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 82.08.02566 shall not exceed one hundred thousand dollars for any person during any calendar year.(4) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department.[ 2003 c 168 § 209; 1997 c 302 § 2; 1996 c 247 § 5.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.Effective date—1997 c 302: See note following RCW 82.08.02566.Findings—Intent—1996 c 247: See note following RCW 82.08.02566.
WA Rev Code § 82.12.025661 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.025661 - Exemptions—Aircraft maintenance repair—Building construction.

RCW 82.12.025661 Exemptions—Aircraft maintenance repair—Building construction. (Expires January 1, 2027.)(1) The provisions of this chapter do not apply with respect to the use of:(a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for: (i) An eligible maintenance repair operator; or (ii) a port district, political subdivision, or municipal corporation, to be leased to an eligible maintenance repair operator; or(b) 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) The eligibility requirements, conditions, and definitions in RCW 82.08.025661 apply to this section, including the filing of a complete annual report with the department under RCW 82.32.534.(3) This section expires January 1, 2027.[ 2016 c 191 § 3.]NOTES:Tax preference performance statement—2016 c 191 §§ 2 and 3: See note following RCW 82.08.025661.Effective date—2016 c 191: See note following RCW 82.08.025661.
WA Rev Code § 82.12.02568 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02568 - Exemptions—Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.

RCW 82.12.02568 Exemptions—Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.The provisions of this chapter shall not apply in respect to the use 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 § 2.]NOTES:Effective date—1996 c 170: See note following RCW 82.08.02568.
WA Rev Code § 82.12.02569 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02569 - Exemptions—Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.

RCW 82.12.02569 Exemptions—Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.The provisions of this chapter shall not apply in respect to the use of tangible personal property by 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 § 2.]NOTES:Effective date—1996 c 113: See note following RCW 82.08.02569.
WA Rev Code § 82.12.0257 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0257 - Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.

RCW 82.12.0257 Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.The provisions of this chapter do not apply in respect to the use of any article of personal property included within the transfer of the title to the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, by the state or a political subdivision thereof in conducting any public service business as defined in RCW 82.16.010. For the purposes of this section, "operating property" includes digital goods and digital codes.[ 2010 c 106 § 220; 2009 c 535 § 611; 1980 c 37 § 57. Formerly RCW 82.12.030(7).]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 § 82.12.0258 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0258 - Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.

RCW 82.12.0258 Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.The provisions of this chapter do not apply in respect to the use of personal property (including household goods) that has been used in conducting a farm activity, if such property was purchased from a farmer as defined in RCW 82.04.213 at an auction sale held or conducted by an auctioneer 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 § 16; 2009 c 535 § 612; 1980 c 37 § 58. Formerly RCW 82.12.030(8).]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 § 82.12.0259 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0259 - Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.

RCW 82.12.0259 Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.The provisions of this chapter do not apply in respect to the use of personal property or the use of digital automated services or services defined in RCW 82.04.050 (2)(a) or (6)(c) by corporations that 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 the 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, flood, and other national calamities and to devise and carry on measures for preventing the same.[ 2017 c 323 § 523; 2009 c 535 § 613; 2003 c 5 § 7; 1980 c 37 § 59. Formerly RCW 82.12.030(9).]NOTES:Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.02595 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.02595 - Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.

RCW 82.12.02595 Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.(1) This chapter does not apply to the use by a nonprofit charitable organization or state or local governmental entity of personal property that has been donated to the nonprofit charitable organization or state or local governmental entity, or to the subsequent use of the property by a person to whom the property is donated or bailed in furtherance of the purpose for which the property was originally donated.(2) This chapter does not apply to the donation of personal property without intervening use to a nonprofit charitable organization, or to the incorporation of tangible personal property without intervening use into real or personal property of or for a nonprofit charitable organization in the course of installing, repairing, cleaning, altering, imprinting, improving, constructing, or decorating the real or personal property for no charge.(3) This chapter does not apply to the use by a nonprofit charitable organization of labor and services rendered in respect to installing, repairing, cleaning, altering, imprinting, or improving personal property provided to the charitable organization at no charge, or to the donation of such services.[ 2015 c 169 § 7; 2009 c 535 § 615; 2004 c 155 § 1; 2003 c 5 § 11; 1998 c 182 § 1; 1995 c 201 § 1.]NOTES:Effective date—2015 c 169: See note following RCW 82.04.050.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Effective date—2004 c 155: "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 immediately [March 26, 2004]." [ 2004 c 155 § 2.]Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.Effective date—1995 c 201: "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 1, 1995]." [ 1995 c 201 § 2.]
WA Rev Code § 82.12.0261 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0261 - Exemptions—Use of livestock.

RCW 82.12.0261 Exemptions—Use of livestock.The provisions of this chapter shall not apply in respect to the use of livestock, as defined in RCW 16.36.005, for breeding purposes where said animals are registered in a nationally recognized breed association; or to sales of cattle and milk cows used on the farm.[ 2001 c 118 § 5; 1980 c 37 § 60. Formerly RCW 82.12.030(10).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0262 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0262 - Exemptions—Use of poultry for producing poultry and poultry products for sale.

RCW 82.12.0262 Exemptions—Use of poultry for producing poultry and poultry products for sale.The provisions of this chapter shall not apply in respect to the use of poultry in the production for sale of poultry or poultry products.[ 1980 c 37 § 61. Formerly RCW 82.12.030(11).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0263 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0263 - Exemptions—Use of fuel by extractor or manufacturer thereof.

RCW 82.12.0263 Exemptions—Use of fuel by extractor or manufacturer thereof.The provisions of this chapter do not apply in respect to the use of biomass fuel by the extractor or manufacturer thereof when used directly in the operation of the particular extractive operation or manufacturing plant which produced or manufactured the same. For purposes of this section, "biomass fuel" means wood waste and other wood residuals, including forest derived biomass, but does not include firewood or wood pellets. "Biomass fuel" also includes partially organic by-products of pulp, paper, and wood manufacturing processes.[ 2017 3rd sp.s. c 28 § 107; 1980 c 37 § 62. Formerly RCW 82.12.030(12).]NOTES:Application—2017 3rd sp.s. c 28 §§ 107-109: "Sections 107 through 109 of this act apply with respect to fuel, other than biomass fuel, consumed within this state on or after *August 1, 2017, regardless of whether such fuel was produced or manufactured before *August 1, 2017. For purposes of this section, "consumed" means the use of fuel resulting in the release of usable energy." [ 2017 3rd sp.s. c 28 § 109.]*Reviser's note: 2017 3rd sp.s. c 28 § 605 was amended by 2018 c 92 § 2, changing the effective date of sections 107 through 109, chapter 28, Laws of 2017 3rd sp. sess. from August 1, 2017, to January 1, 2018.Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0264 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0264 - Exemptions—Use of dual-controlled motor vehicles by school for driver training.

RCW 82.12.0264 Exemptions—Use of dual-controlled motor vehicles by school for driver training.The provisions of this chapter shall not apply in respect to the use of motor vehicles, equipped with dual controls, which are loaned to and used exclusively by a school in connection with its driver training program: PROVIDED, That this exemption and the term "school" shall apply only to (1) the University of Washington, Washington State University, the regional universities, The Evergreen State College and the state community colleges or (2) any public, private or parochial school accredited by either the state board of education or by the University of Washington (the state accrediting station) or (3) any public vocational school meeting the standards, courses and requirements established and prescribed or approved in accordance with the Community College Act of 1967 (chapter 8, Laws of 1967 first extraordinary session).[ 1980 c 37 § 63. Formerly RCW 82.12.030(13).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0265 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0265 - Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.

RCW 82.12.0265 Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.The provisions of this chapter shall not apply in respect to the use by a bailee of any article of tangible personal property which is entirely consumed in the course of research, development, experimental and testing activities conducted by the user, provided the acquisition or use of such articles by the bailor was not subject to the taxes imposed by chapter 82.08 RCW or chapter 82.12 RCW.[ 1980 c 37 § 64. Formerly RCW 82.12.030(14).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0266 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0266 - Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.

RCW 82.12.0266 Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.The provisions of this chapter shall not apply in respect to the use by residents of this state of motor vehicles and trailers acquired and used while such persons are members of the armed services and are stationed outside this state pursuant to military orders, but this exemption shall not apply to members of the armed services called to active duty for training purposes for periods of less than six months and shall not apply to the use of motor vehicles or trailers acquired less than thirty days prior to the discharge or release from active duty of any person from the armed services.[ 1980 c 37 § 65. Formerly RCW 82.12.030(15).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0267 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0267 - Exemptions—Use of semen in artificial insemination of livestock.

RCW 82.12.0267 Exemptions—Use of semen in artificial insemination of livestock.The provisions of this chapter shall not apply in respect to the use of semen in the artificial insemination of livestock.[ 1980 c 37 § 66. Formerly RCW 82.12.030(16).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0268 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0268 - Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.

RCW 82.12.0268 Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.The provisions of this chapter shall not apply in respect to the use of form lumber by 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 § 67. Formerly RCW 82.12.030(17).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0269 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0269 - Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.

RCW 82.12.0269 Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.The provisions of this chapter shall not apply in respect to the use of any sand, gravel, or rock to the extent of the cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling such sand, gravel, or 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 the use of such material to the extent of the cost of or charge made for such labor and services, if the material is used for other than public road purposes or is sold otherwise than as provided for in this section.[ 1980 c 37 § 68. Formerly RCW 82.12.030(18).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0271 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale.

RCW 82.12.0271 Exemptions—Use of wearing apparel only as a sample for display for sale.The provisions of this chapter shall not apply in respect to the use of wearing apparel only as a sample for display for the purpose of effecting sales of goods represented by such sample.[ 1980 c 37 § 69. Formerly RCW 82.12.030(19).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.12.0272 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0272 - Exemptions—Use of personal property in single trade shows.

RCW 82.12.0272 Exemptions—Use of personal property in single trade shows.The provisions of this chapter do not apply in respect to the use of personal property held for sale and displayed in single trade shows for a period not in excess of thirty days, the primary purpose of which is to promote the sale of products or services.[ 2009 c 535 § 616; 1980 c 37 § 70. Formerly RCW 82.12.030(20).]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 § 82.12.0273 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.12 - Use Tax.|82.12.0273 - Exemptions—Use of pollen.

RCW 82.12.0273 Exemptions—Use of pollen.The provisions of this chapter shall not apply in respect to the use of pollen.[ 1980 c 37 § 71. Formerly RCW 82.12.030(21).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.