reglab/housing_qa huggingface dataset:
WA Rev Code § 82.08.0294 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0294 - Exemptions—Sales of feed for cultivating or raising fish for sale.

RCW 82.08.0294 Exemptions—Sales of feed for cultivating or raising fish for sale.The tax levied by RCW 82.08.020 shall not apply to sales of feed to persons for use in the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.[ 1985 c 148 § 3.]
WA Rev Code § 82.08.0296 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0296 - Exemptions—Sales of feed consumed by livestock at a public livestock market.

RCW 82.08.0296 Exemptions—Sales of feed consumed by livestock at a public livestock market.The tax levied by RCW 82.08.020 shall not apply to sales of feed consumed by livestock at a public livestock market.[ 1986 c 265 § 1.]
WA Rev Code § 82.08.0297 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0297 - Exemptions—Sales of food purchased under the supplemental nutrition assistance program.

RCW 82.08.0297 Exemptions—Sales of food purchased under the supplemental nutrition assistance program.(1) The tax levied by RCW 82.08.020 does not apply to sales of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.08.0293.(2) When a purchase of eligible foods is made with a combination of benefits under the supplemental nutrition assistance program or successor program and cash, check, or similar payment, the cash, check, or similar payment must be applied first to food products exempt from tax under RCW 82.08.0293 whenever possible.(3) As used in this section:(a) "Eligible foods" means foods that are eligible for purchase with benefits under the supplemental nutrition assistance program or successor program.(b) "Supplemental nutrition assistance program" refers to a food assistance program that is administered, at the federal level, by the United States department of agriculture, and was formerly known as the food stamp program.[ 2011 c 174 § 103; 1998 c 79 § 18; 1987 c 28 § 1.]NOTES:Effective date—1987 c 28: "This act shall take effect October 1, 1987." [ 1987 c 28 § 3.]
WA Rev Code § 82.08.0298 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0298 - Exemptions—Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.

RCW 82.08.0298 Exemptions—Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.The tax levied by RCW 82.08.020 shall not apply to sales of diesel fuel for use in the operation of watercraft in commercial deep sea fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial deep sea fishing or commercial passenger fishing boat operations outside the territorial waters of this state.For purposes of this section, a person is not regularly engaged in the business of commercial deep sea fishing or the operation of a commercial passenger fishing boat if the person has gross receipts from these operations of less than five thousand dollars a year.[ 1987 c 494 § 1.]
WA Rev Code § 82.08.0299 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0299 - Exemptions—Emergency lodging for homeless persons—Conditions.

RCW 82.08.0299 Exemptions—Emergency lodging for homeless persons—Conditions.(1) The tax levied by RCW 82.08.020 shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization.(2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.[ 1988 c 61 § 1.]NOTES:Effective date—1988 c 61: "This act shall take effect July 1, 1988." [ 1988 c 61 § 4.]
WA Rev Code § 82.08.031 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.031 - Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.

RCW 82.08.031 Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.The tax levied by RCW 82.08.020 shall not apply to sales to artistic or cultural organizations of objects which are acquired for the purpose of exhibition or presentation to the general public if the objects are:(1) Objects of art;(2) Objects of cultural value;(3) Objects to be used in the creation of a work of art, other than tools; or(4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.[ 1981 c 140 § 4.]NOTES:"Artistic or cultural organization" defined: RCW 82.04.4328.
WA Rev Code § 82.08.0311 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0311 - Exemptions—Sales of materials and supplies used in packing horticultural products.

RCW 82.08.0311 Exemptions—Sales of materials and supplies used in packing horticultural products.The tax levied by RCW 82.08.020 shall not apply to sales of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.[ 1988 c 68 § 1.]
WA Rev Code § 82.08.0315 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0315 - Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate.

RCW 82.08.0315 Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate.(1) As used in this section:(a) "Production equipment" means the following when used in motion picture or video production or postproduction: Grip and lighting equipment, cameras, camera mounts including tripods, jib arms, steadicams, and other camera mounts, cranes, dollies, generators, helicopter mounts, helicopters rented for motion picture or video production, walkie talkies, vans, trucks, and other vehicles specifically equipped for motion picture or video production or used solely for production activities, wardrobe and makeup trailers, special effects and stunt equipment, video assists, videotape recorders, cables and connectors, telepromoters [teleprompters], sound recording equipment, and editorial equipment.(b) "Production services" means motion picture and video processing, printing, editing, duplicating, animation, graphics, special effects, negative cutting, conversions to other formats or media, stock footage, sound mixing, rerecording, sound sweetening, sound looping, sound effects, and automatic dialog replacement.(c) "Motion picture or video production business" means a person engaged in the production of motion pictures and videotapes for exhibition, sale, or for broadcast by a person other than the person producing the motion picture or videotape.(2) The tax levied by RCW 82.08.020 does not apply to the rental of production equipment, or the sale of production services, to a motion picture or video production business.(3) The exemption provided for in this section shall not apply to rental of production equipment, or the sale of production services, to a motion picture or video production business that is engaged, to any degree, in the production of erotic material, as defined in RCW 9.68.050.(4) In order to claim an exemption under this section, the purchaser must provide 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.[ 1997 c 61 § 1; 1995 2nd sp.s. c 5 § 1.]NOTES:Effective date—1995 2nd sp.s. c 5: "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 5 § 3.]
WA Rev Code § 82.08.0316 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0316 - Exemptions—Sales of cigarettes by Indian retailers.

RCW 82.08.0316 Exemptions—Sales of cigarettes by Indian retailers.The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.[ 2008 c 228 § 3; 2005 c 11 § 3; 2001 c 235 § 4.]NOTES:Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.Intent—Finding—2001 c 235: See RCW 43.06.450.
WA Rev Code § 82.08.0317 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0317 - Exemptions—Sales of motor vehicles to tribes or tribal members.

RCW 82.08.0317 Exemptions—Sales of motor vehicles to tribes or tribal members.(1)(a) State sales tax is not imposed on the sale of a motor vehicle: (i) If delivered to a tribe or tribal member in their Indian country, or (ii) if the sale is made to a tribe or tribal member in their Indian country. A tribal member is not required to reside in Indian country for the exemption under this section to apply. However, the tribal member must have tax exempt status as a member of the tribe upon whose Indian country delivery is made.(b) In order to substantiate the tax exempt status of a tribal member, the seller must require presentation of one of the following:(i) The buyer's tribal membership or citizenship card;(ii) The buyer's certificate of tribal enrollment; or(iii) A letter signed by a tribal official confirming the buyer's tribal membership status.(c)(i) To establish delivery for purposes of this section, the motor vehicle must be delivered to the tribe or tribal member in their Indian country. The seller must document the delivery by completing a declaration, which must be signed by the seller and the buyer. The declaration must be limited to attestation regarding the location of delivery and the enrollment status of the tribal member. The department may develop a form for the declaration.(ii) No other proof of delivery may be accepted in place of or required in addition to the requirements in (c)(i) of this subsection.(2) If the sale is made to the tribe or tribal member in their Indian country, the requirements in subsection (1)(c) of this section do not apply.(3) The seller must retain copies of the documentation required under subsection (1) of this section for the period required in RCW 82.32.070.(4) Nothing in this section may be construed to affect, amend, or modify federal law or Washington state tax law as applied to a tribal member or tribe.(5) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Indian country" has the same meaning as provided in 18 U.S.C. Sec. 1151.(b) "Tribe" means a federally recognized tribe.(c) "Tribal member" means an enrolled member of a federally recognized tribe.[ 2016 c 232 § 1.]
WA Rev Code § 82.08.0318 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.0318 - Exemptions—Sales of vapor products by Indian retailers.

RCW 82.08.0318 Exemptions—Sales of vapor products by Indian retailers.(1) The tax levied by RCW 82.08.020 does not apply to sales of vapor products by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.(2) The definitions in RCW 43.06.505 apply to this section.[ 2019 c 445 § 305.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 445 § 405.]Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
WA Rev Code § 82.08.032 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.032 - Exemption—Sales, rental, or lease of used park model trailers.

RCW 82.08.032 Exemption—Sales, rental, or lease of used park model trailers.The tax imposed by RCW 82.08.020 shall not apply to:(1) Sales of used park model trailers, as defined in RCW 82.45.032;(2) The renting or leasing of used park model trailers, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.[ 2001 c 282 § 3.]NOTES:Intent—2001 c 282: "It is the intent of the legislature to promote fairness in the application of tax. Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes." [ 2001 c 282 § 1.]Effective date—2001 c 282: "This act takes effect August 1, 2001." [ 2001 c 282 § 5.]
WA Rev Code § 82.08.033 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.033 - Exemptions—Sales of used mobile homes or rental or lease of mobile homes.

RCW 82.08.033 Exemptions—Sales of used mobile homes or rental or lease of mobile homes.The tax imposed by RCW 82.08.020 shall not apply to:(1) Sales of used mobile homes as defined in RCW 82.45.032.(2) The renting or leasing of mobile homes if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of such mobile home is not conducted jointly with the provision of short-term lodging for transients.[ 1986 c 211 § 2; 1979 ex.s. c 266 § 3.]
WA Rev Code § 82.08.034 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.034 - Exemptions—Sales of used floating homes or rental or lease of used floating homes.

RCW 82.08.034 Exemptions—Sales of used floating homes or rental or lease of used floating homes.The tax imposed by RCW 82.08.020 shall not apply to:(1) Sales of used floating homes, as defined in RCW 82.45.032;(2) The renting or leasing of used floating homes, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.[ 1984 c 192 § 3.]
WA Rev Code § 82.08.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.035 - Exemption for pollution control facilities.

RCW 82.08.035 Exemption for pollution control facilities.See chapter 82.34 RCW.
WA Rev Code § 82.08.036 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.036 - Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.

RCW 82.08.036 Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.The tax levied by RCW 82.08.020 shall not apply to consideration: (1) Received as core deposits or credits in a retail or wholesale sale; or (2) received or collected upon the sale of a new replacement vehicle tire as a fee imposed under RCW 70A.205.405. For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.[ 2020 c 20 § 1475; 1989 c 431 § 45.]
WA Rev Code § 82.08.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.040 - Consignee, factor, bailee, auctioneer deemed seller.

RCW 82.08.040 Consignee, factor, bailee, auctioneer deemed seller.(1) Every consignee, bailee, factor, or auctioneer selling or calling for bids on personal property belonging to another, is deemed the seller of such personal property within the meaning of this chapter. All sales made by such persons are subject to the provisions of this chapter even though the sale would have been exempt from the tax imposed in this chapter had it been made directly by the owner of the property sold.(2)(a) Except as provided in (b) of this subsection (2), every consignee, bailee, factor, or auctioneer must collect and remit the amount of tax due under this chapter with respect to sales made or called by that seller.(b) If the owner of the property sold is engaged in the business of making sales at retail in this state, the tax imposed under this chapter may be remitted by such owner under such rules as the department may adopt.[ 2009 c 535 § 1105; 1975 1st ex.s. c 278 § 46; 1961 c 15 § 82.08.040. Prior: 1939 c 225 § 8; 1935 c 180 § 18; RRS § 8370-18.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.08.054 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.054 - Computation of tax due.

RCW 82.08.054 Computation of tax due.Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. This rounding rule shall be applied to the aggregated state and local taxes.[ 2003 c 168 § 210.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.08.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.055 - Advertisement of price.

RCW 82.08.055 Advertisement of price.A seller may advertise the price as including the tax or that the seller is paying the tax, subject to the following conditions:(1) Unless the advertised price is one in a listed series, the words "tax included" are stated immediately following the advertised price and in print size at least half as large as the advertised price;(2) If the advertised prices are listed in a series, the words "tax included in all prices" are placed conspicuously at the head of the list and in the same print size as the advertised prices;(3) If a price is advertised as "tax included," the price listed on any price tag shall be shown in the same manner; and (4) All advertised prices and the words "tax included" are stated in the same medium, be it oral or visual, and if oral, in substantially the same inflection and volume.[ 1985 c 38 § 2.]
WA Rev Code § 82.08.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.060 - Collection of tax—Methods and schedules.

RCW 82.08.060 Collection of tax—Methods and schedules.The department of revenue shall have power to adopt rules and regulations prescribing methods and schedules for the collection of the tax required to be collected by the seller from the buyer under this chapter. The methods and schedules prescribed shall be adopted so as to eliminate the collection of fractions of one cent and so as to provide that the aggregate collections of all taxes by the seller shall, insofar as practicable, equal the amount of tax imposed by this chapter. Such schedules may provide that no tax need be collected from the buyer upon sales below a stated sum and may be amended from time to time to accomplish the purposes set forth herein.[ 1975 1st ex.s. c 278 § 47; 1961 c 15 § 82.08.060. Prior: 1951 c 44 § 2; 1941 c 76 § 4; 1935 c 180 § 22; Rem. Supp. 1941 § 8370-22.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.08.064 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.064 - Tax rate changes.

RCW 82.08.064 Tax rate changes.(1) A sales and use tax rate change under this chapter or chapter 82.12 RCW shall be imposed (a) no sooner than seventy-five days after its enactment into law and (b) only on the first day of January, April, July, or October.(2) Subsection (1) of this section does not apply to the tax rate change in section 301, chapter 361, Laws of 2003.(3)(a) A sales and use tax rate increase under this chapter or chapter 82.12 RCW imposed on services applies to the first billing period starting on or after the effective date of the increase.(b) A sales and use tax rate decrease under this chapter or chapter 82.12 RCW imposed on services applies to bills rendered on or after the effective date of the decrease.(c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.[ 2003 c 361 § 304; 2003 c 168 § 205; 2000 c 104 § 3.]NOTES:Reviser's note: This section was amended by 2003 c 168 § 205 and by 2003 c 361 § 304, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).Application—Local service ending after August 1, 2013—2013 2nd sp.s. c 8: See note following RCW 82.08.0289.Findings—2003 c 361: See note following RCW 82.38.030.Effective dates—2003 c 361: See note following RCW 82.08.020.Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.Findings—Intent—Effective date—2000 c 104: See notes following RCW 82.14.055.
WA Rev Code § 82.08.066 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.08 - Retail Sales Tax.|82.08.066 - Deemed location for mobile telecommunications services.

RCW 82.08.066 Deemed location for mobile telecommunications services.For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126. The definitions in RCW 82.04.065 apply to this section.[ 2002 c 67 § 5.]NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.