reglab/housing_qa huggingface dataset:
WA Rev Code § 82.08.798 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.798 - Exemptions—Sales of feminine hygiene products.

RCW 82.08.798 Exemptions—Sales of feminine hygiene products.(1) The tax levied by RCW 82.08.020 does not apply to the sales of feminine hygiene products.(2) "Feminine hygiene products" means sanitary napkins, tampons, menstrual cups, or any other similar products sold at retail designed specifically to catch menstrual flow either internally or externally.[ 2020 c 350 § 3.]NOTES:Tax preference performance statement—2020 c 350 §§ 3 and 4: "(1) This section is the tax preference performance statement for the sales and use tax exemptions for feminine hygiene products provided in sections 3 and 4, chapter 350, Laws of 2020. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility to preferential tax treatment.(2) The legislature categorizes these tax preferences as one[s] intended to provide tax relief for certain individuals as indicated in RCW 82.32.808(2)(e).(3) It is the legislature's specific public policy objective to authorize a permanent sales and use tax exemption for feminine hygiene products to reduce the tax burden on females for a product that is fundamental to personal hygiene and health.(4) The joint legislative audit and review committee is not required to include the tax preferences authorized in sections 3 and 4, chapter 350, Laws of 2020 as part of its normal review process of tax preferences. The tax preferences authorized in sections 3 and 4, chapter 350, Laws of 2020 will be included in the tax exemption report required under RCW 43.06.400 published by the department of revenue." [ 2020 c 350 § 2.]Findings—Intent—2020 c 350: "The legislature finds that feminine hygiene products are a necessity for most females in the state. Taxing a necessary feminine hygiene product unjustly adds an additional tax burden on females that creates a tax gap between genders, requiring females to potentially pay more of their income to state taxes. The legislature further finds that taxing feminine hygiene products adds to the regressive tax burden on low-income families. The legislature further finds that feminine hygiene products are not a discretionary purchase, they are a necessity for which there is no alternative for females to maintain proper health and hygiene. Therefore, the legislature intends to provide a permanent sales and use tax exemption for feminine hygiene products." [ 2020 c 350 § 1.]Exemption from automatic expiration date of new tax preference—2020 c 350: "The automatic expiration date provisions of RCW 82.32.805(1)(a) do not apply to this act." [ 2020 c 350 § 5.]Effective date—2020 c 350: "This act takes effect July 1, 2020." [ 2020 c 350 § 6.]
WA Rev Code § 82.08.803 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.803 - Exemptions—Nebulizers.

RCW 82.08.803 Exemptions—Nebulizers.(1) An exemption from the tax imposed by RCW 82.08.020 in the form of a refund is provided for sales of nebulizers, including repair, replacement, and component parts for such nebulizers, 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 nebulizers. "Nebulizer" means a device, not a building fixture, that converts a liquid medication into a mist so that it can be inhaled.(2) Sellers shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department in a form and manner prescribed by the department.[ 2007 c 6 § 1103; 2004 c 153 § 104.]NOTES:Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14.390.Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
WA Rev Code § 82.08.804 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.804 - Exemptions—Ostomic items.

RCW 82.08.804 Exemptions—Ostomic items.The tax levied by RCW 82.08.020 shall not apply to sales of ostomic items used by colostomy, ileostomy, or urostomy patients. "Ostomic items" means disposable medical supplies used by colostomy, ileostomy, and urostomy patients, and includes bags, belts to hold up bags, tapes, tubes, adhesives, deodorants, soaps, jellies, creams, germicides, and other like supplies. "Ostomic items" does not include undergarments, pads and shields to protect undergarments, sponges, or rubber sheets.[ 2004 c 153 § 106.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
WA Rev Code § 82.08.805 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.805 - Exemptions—Personal property used at an aluminum smelter.

RCW 82.08.805 Exemptions—Personal property used at an aluminum smelter.(1) A person who has paid tax under RCW 82.08.020 for personal property used at an aluminum smelter, 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. A person claiming an exemption must pay the tax and may then take a credit equal to the state share of retail sales tax paid under RCW 82.08.020. 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 claiming the tax preference 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 § 21; 2015 3rd sp.s. c 6 § 504; 2011 c 174 § 303. Prior: 2010 1st sp.s. c 2 § 3; 2010 c 114 § 122; 2009 c 535 § 513; 2006 c 182 § 3; 2004 c 24 § 10.]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 § 82.08.807 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.807 - Exemptions—Direct mail delivery charges.

RCW 82.08.807 Exemptions—Direct mail delivery charges.The tax levied by RCW 82.08.020 does not apply to 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.[ 2005 c 514 § 115.]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 § 82.08.808 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.808 - Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.

RCW 82.08.808 Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.(1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a comprehensive cancer center. The exemption in this section does not apply to the sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles.(2) For the purposes of this section, the following definitions apply:(a) "Comprehensive cancer center" has the meaning provided in RCW 82.04.4265.(b) "Chemical" means any catalyst, solvent, water, acid, oil, or other additive that physically or chemically interacts with blood, bone, or tissue.(c) "Materials" means any item of tangible personal property, including, but not limited to, bags, packs, collecting sets, filtering materials, testing reagents, antisera, and refrigerants used or consumed in performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.(d) "Research" means basic and applied research that has as its objective the design, development, refinement, testing, marketing, or commercialization of a product, service, or process.(e) "Medical supplies" means any item of tangible personal property, including any repair and replacement parts for such tangible personal property, used by a comprehensive cancer center for the purpose of performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue. The term includes tangible personal property used to:(i) Provide preparatory treatment of blood, bone, or tissue;(ii) Control, guide, measure, tune, verify, align, regulate, test, or physically support blood, bone, or tissue; and(iii) Protect the health and safety of employees or others present during research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.[ 2005 c 514 § 402.]NOTES:Effective date—2005 c 514 §§ 401-403: See note following RCW 82.04.4265.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.08.811 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.811 - 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 82.08.811 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 tax levied by RCW 82.08.020 does not apply to sales of coal used 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 § 1474; 1997 c 368 § 4.]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 § 82.08.830 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.830 - Exemptions—Sales at camp or conference center by nonprofit organization.

RCW 82.08.830 Exemptions—Sales at camp or conference center by nonprofit organization.The tax levied by RCW 82.08.020 shall not apply to a sale made at a camp or conference center if the gross income from the sale is exempt under RCW 82.04.363.[ 1997 c 388 § 2.]NOTES:Effective date—1997 c 388: See note following RCW 82.04.363.
WA Rev Code § 82.08.832 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.832 - Exemptions—Sales of gun safes.

RCW 82.08.832 Exemptions—Sales of gun safes.(1) The tax levied by RCW 82.08.020 does not apply to sales of gun safes.(2) As used in this section and RCW 82.12.832, "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when locked, prevents the unauthorized use of the firearm.[ 1998 c 178 § 1.]NOTES:Effective date—1998 c 178: "This act takes effect July 1, 1998." [ 1998 c 178 § 3.]
WA Rev Code § 82.08.833 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.833 - Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements.

RCW 82.08.833 Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements.The tax imposed by RCW 82.08.020 does not apply to the sale or transfer of any firearms between two unlicensed persons if the unlicensed persons have complied with all background check requirements of chapter 9.41 RCW.[ 2015 c 1 § 10 (Initiative Measure No. 594, approved November 4, 2014).]NOTES:Finding—2015 c 1 (Initiative Measure No. 594): See note following RCW 9.41.010.
WA Rev Code § 82.08.834 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.834 - Exemptions—Sales/leasebacks by regional transit authorities.

RCW 82.08.834 Exemptions—Sales/leasebacks by regional transit authorities.The tax levied by RCW 82.08.020 does not apply to lease amounts paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property, used by the seller/lessee, or to the purchase amount paid by the lessee pursuant to 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 82.12 RCW at the time of acquisition of the tangible personal property.[ 2000 2nd sp.s. c 4 § 21.]NOTES:Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
WA Rev Code § 82.08.850 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.850 - Exemptions—Conifer seed.

RCW 82.08.850 Exemptions—Conifer seed.(1) The tax levied by RCW 82.08.020 does not apply to the sale of conifer seed that is immediately placed into freezer storage operated by the seller and is: (a) Used for growing timber outside Washington; or (b) sold to an Indian tribe or member and is to be used for growing timber in Indian country. This section applies only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller shall retain a copy of the certificate for the seller's files. For the purposes of this section, "Indian country" has the meaning given in RCW 82.24.010.(2) If a buyer of conifer seed is normally engaged in growing timber both within and outside Washington and is not able to determine at the time of purchase whether the seed acquired, or the seedlings germinated from the seed acquired, will be used for growing timber within or outside Washington, the buyer may defer payment of the sales tax until it is determined that the seed, or seedlings germinated from the seed, will be planted for growing timber in Washington. A buyer that does not pay sales tax on the purchase of conifer seed and subsequently determines that the sale did not qualify for the tax exemption must remit to the department the amount of sales tax that would have been paid at the time of purchase.(3) A buyer who pays retail sales tax on the purchase of conifer seed and subsequently determines that the sale qualifies for the tax exemption provided in this section is entitled to a deduction on the buyer's tax return equal to the cost to the buyer of the purchased seed. The deduction is allowed only if the buyer keeps and preserves records that show from whom the seed was purchased, the date of the purchase, the amount of the purchase, and the tax that was paid.[ 2001 c 129 § 2.]NOTES:Finding—Intent—2001 c 129: "The legislature finds that in-state sellers of conifer seed and persons growing customer-owned conifer seed into seedlings are placed at a marketplace disadvantage compared to persons doing the same activity out of state because of the unique storage and growing requirements of conifer seed. It is the intent of the legislature to eliminate this disadvantage by providing a limited sales tax exemption for the sale of conifer seed to be used to grow timber outside Washington, or sold to an Indian tribe or member to grow timber in Indian country, if upon sale the seed is immediately placed into freezer storage operated by the seller." [ 2001 c 129 § 1.]Retroactive application—2001 c 129: "This act applies retroactively." [ 2001 c 129 § 4.]
WA Rev Code § 82.08.865 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.

RCW 82.08.865 Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.(1) The tax levied by RCW 82.08.020 does not apply to sales of diesel fuel, biodiesel fuel, or aircraft fuel, to 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 sold as separate products. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.(2) The definitions in RCW 82.04.213 and this subsection apply to this section.(a)(i) "Agricultural purposes" means the performance of activities directly related to the growing, raising, or producing of agricultural products.(ii) "Agricultural purposes" does not include: (A) Heating space for human habitation or water for human consumption; or (B) transporting on public roads individuals, agricultural products, farm machinery or equipment, or other tangible personal property, except when the transportation is incidental to transportation on private property and the fuel used for such transportation is not subject to tax under chapter 82.38 RCW.(b) "Aircraft fuel" is defined as provided in RCW 82.42.010.(c) "Biodiesel fuel" is defined as provided in RCW 19.112.010.(d) "Diesel fuel" is defined as provided in 26 U.S.C. 4083, as amended or renumbered as of January 1, 2006.(e) "Farm fuel user" means: (i) A farmer; or (ii) a person who provides horticultural services for farmers, such as soil preparation services, crop cultivation services, and crop harvesting services.[ 2010 c 106 § 218; 2007 c 443 § 1; 2006 c 7 § 1.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Effective date—2007 c 443: "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 [May 11, 2007]." [ 2007 c 443 § 3.]Effective date—2006 c 7: "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 6, 2006]." [ 2006 c 7 § 3.]Additional sales tax exemption for motor vehicle and special fuel: RCW 82.08.0255.
WA Rev Code § 82.08.870 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.870 - Exemptions—Motorcycles for training programs.

RCW 82.08.870 Exemptions—Motorcycles for training programs.The tax levied by RCW 82.08.020 does not apply to sales of motorcycles purchased for use in a motorcycle operator training and education program created under RCW 46.20.520.[ 2001 c 285 § 2.]
WA Rev Code § 82.08.880 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.880 - Exemptions—Animal pharmaceuticals.

RCW 82.08.880 Exemptions—Animal pharmaceuticals.(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to 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 to be administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.(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) For the purposes of this section and RCW 82.12.880, the following definitions apply:(a) "Farmer" and "agricultural product" mean the same as in RCW 82.04.213.(b) "Veterinarian" means a person who is licensed to practice veterinary medicine, surgery, or dentistry under chapter 18.92 RCW.[ 2001 2nd sp.s. c 17 § 1.]NOTES:Effective date—2001 2nd sp.s. c 17: "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 August 1, 2001." [ 2001 2nd sp.s. c 17 § 3.]
WA Rev Code § 82.08.910 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.910 - Exemptions—Propane or natural gas to heat chicken structures.

RCW 82.08.910 Exemptions—Propane or natural gas to heat chicken structures.(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers of propane or natural gas used to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures. The structures must be used exclusively to house 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 82.12.910.(a) "Structures" means barns, sheds, and other similar buildings in which chickens are housed.(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 § 3.]NOTES:Purpose—Intent—Part headings not law—2001 2nd sp.s. c 25: See notes following RCW 82.04.260.