reglab/housing_qa huggingface dataset:
WA Rev Code § 82.04.350 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.350 - Exemptions—Racing.

RCW 82.04.350 Exemptions—Racing.Except as provided in RCW 82.04.286(1), this chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the horse racing commission.[ 2005 c 369 § 7; 1961 c 15 § 82.04.350. Prior: 1959 c 197 § 19; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]NOTES:Findings—Intent—Severability—Effective date—2005 c 369: See notes following RCW 41.05.750.
WA Rev Code § 82.04.355 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.355 - Exemptions—Ride sharing.

RCW 82.04.355 Exemptions—Ride sharing.This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010.[ 2021 c 135 § 5; 1999 c 358 § 8; 1979 c 111 § 17.]NOTES:Effective date—2021 c 135: See note following RCW 46.18.285.Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.Severability—1979 c 111: See note following RCW 46.74.010.
WA Rev Code § 82.04.363 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.363 - Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.

RCW 82.04.363 Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3):(1) Lodging, conference and meeting rooms, camping facilities, parking, and similar licenses to use real property;(2) Food and meals;(3) Books, tapes, and other products, including books and other products that are transferred electronically, that are available exclusively to the participants at the camp, conference, or meeting and are not available to the public at large.[ 2009 c 535 § 409; 1997 c 388 § 1.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Effective date—1997 c 388: "This act takes effect October 1, 1997." [ 1997 c 388 § 3.]
WA Rev Code § 82.04.367 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.367 - Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.

RCW 82.04.367 Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code of 1954, as amended, that:(1) Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans; or(2) Provide guarantees for student loans made through programs other than the federal guaranteed student loan program.[ 1998 c 324 § 1; 1987 c 433 § 1.]
WA Rev Code § 82.04.368 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.368 - Exemptions—Nonprofit organizations—Credit and debt services.

RCW 82.04.368 Exemptions—Nonprofit organizations—Credit and debt services.This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services:(1) Presenting individual and community credit education programs including credit and debt counseling;(2) Obtaining creditor cooperation allowing a debtor to repay debt in an orderly manner;(3) Establishing and administering negotiated repayment programs for debtors; or(4) Providing advice or assistance to a debtor with regard to subsection (1), (2), or (3) of this section.[ 1993 c 390 § 1.]
WA Rev Code § 82.04.370 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.370 - Exemptions—Certain fraternal and beneficiary organizations.

RCW 82.04.370 Exemptions—Certain fraternal and beneficiary organizations.This chapter shall not apply to fraternal benefit societies or fraternal fire insurance associations, as described in Title 48 RCW; nor to beneficiary corporations or societies organized under and existing by virtue of Title 24 RCW, if such beneficiary corporations or societies provide in their bylaws for the payment of death benefits. Exemption is limited, however, to gross income from premiums, fees, assessments, dues or other charges directly attributable to the insurance or death benefits provided by such societies, associations, or corporations.[ 1961 c 293 § 4; 1961 c 15 § 82.04.370. Prior: 1959 c 197 § 21; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
WA Rev Code § 82.04.380 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.380 - Exemptions—Certain corporations furnishing aid and relief.

RCW 82.04.380 Exemptions—Certain corporations furnishing aid and relief.This chapter shall not apply to the gross sales or the gross income received by corporations which have been incorporated under any act of the congress of the United States of America 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, floods, and other national calamities and to devise and carry on measures for preventing the same.[ 1961 c 15 § 82.04.380. Prior: 1959 c 197 § 22; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
WA Rev Code § 82.04.385 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.385 - Exemptions—Operation of sheltered workshops.

RCW 82.04.385 Exemptions—Operation of sheltered workshops.This chapter shall not apply to income received from the department of social and health services for the cost of care, maintenance, support, and training of persons with developmental disabilities at nonprofit group training homes as defined by chapter 71A.22 RCW or to the business activities of nonprofit organizations from the operation of sheltered workshops. For the purposes of this section, "the operation of sheltered workshops" means performance of business activities of any kind on or off the premises of such nonprofit organizations which are performed for the primary purpose of (1) providing gainful employment or rehabilitation services to persons with disabilities as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (2) providing evaluation and work adjustment services for persons with disabilities.[ 2020 c 274 § 68. Prior: 1988 c 176 § 915; 1988 c 13 § 1; 1972 ex.s. c 134 § 1; 1970 ex.s. c 81 § 3.]
WA Rev Code § 82.04.390 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.390 - Exemptions—Amounts derived from sale of real estate.

RCW 82.04.390 Exemptions—Amounts derived from sale of real estate.This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.[ 1961 c 15 § 82.04.390. Prior: 1959 ex.s. c 5 § 8; 1959 c 197 § 23; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
WA Rev Code § 82.04.392 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.392 - Exemptions—Mortgage brokers' third-party provider services trust accounts.

RCW 82.04.392 Exemptions—Mortgage brokers' third-party provider services trust accounts.This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions.[ 1998 c 311 § 3; 1997 c 106 § 21.]NOTES:Intent—Retroactive application—1998 c 311 §§ 1 and 3: See note following RCW 19.146.050.Severability—1997 c 106: See note following RCW 19.146.010.
WA Rev Code § 82.04.399 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.399 - Exemptions—Sales of academic transcripts.

RCW 82.04.399 Exemptions—Sales of academic transcripts.This chapter does not apply to amounts received from sales of academic transcripts by educational institutions.[ 1996 c 272 § 1.]NOTES:Effective date—1996 c 272: "This act shall take effect July 1, 1996." [ 1996 c 272 § 4.]
WA Rev Code § 82.04.405 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.405 - Exemptions—Credit unions.

RCW 82.04.405 Exemptions—Credit unions.This chapter shall not apply to the gross income of credit unions organized under the laws of this state, any other state, or the United States.[ 1998 c 311 § 4; 1970 ex.s. c 101 § 3.]NOTES:Severability—Effective date—1970 ex.s. c 101: See notes following RCW 33.28.040.
WA Rev Code § 82.04.408 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.408 - Exemptions—Housing finance commission.

RCW 82.04.408 Exemptions—Housing finance commission.This chapter does not apply to income received by the state housing finance commission under chapter 43.180 RCW.[ 1983 c 161 § 25.]NOTES:Effective dates—1983 c 161: See RCW 43.180.904.
WA Rev Code § 82.04.410 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.410 - Exemptions—Hatching eggs and poultry.

RCW 82.04.410 Exemptions—Hatching eggs and poultry.This chapter shall not apply to amounts derived by persons engaged in the production and sale of hatching eggs or poultry for use in the production for sale of poultry or poultry products.[ 1967 ex.s. c 149 § 15; 1961 c 15 § 82.04.410. Prior: 1959 c 197 § 25; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
WA Rev Code § 82.04.415 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.415 - Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.

RCW 82.04.415 Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.This chapter shall not apply to:(1) The cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling of sand, gravel, and rock, when such sand, gravel, or rock is taken from a pit or quarry which is owned by or leased to a county or city and such sand, gravel, or rock is 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) The cost of or charges for such labor and services if any such sand, gravel, or rock is 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 cost of or charges for such labor and services if the sand, gravel, or rock is used for other than public road purposes or is sold otherwise than as provided for in this section.[ 1965 ex.s. c 173 § 10.]NOTES:Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.
WA Rev Code § 82.04.416 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.416 - Exemptions—Operation of state route No. 16.

RCW 82.04.416 Exemptions—Operation of state route No. 16.This chapter does not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.[ 1998 c 179 § 3.]NOTES:Finding—1998 c 179: See note following RCW 35.21.718.
WA Rev Code § 82.04.418 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.418 - Exemptions—Grants by United States government to municipal corporations or political subdivisions.

RCW 82.04.418 Exemptions—Grants by United States government to municipal corporations or political subdivisions.The provisions of this chapter shall not apply to grants received from the state or the United States government by municipal corporations or political subdivisions of the state of Washington.[ 1983 1st ex.s. c 66 § 2.]
WA Rev Code § 82.04.419 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.419 - Exemptions—County, city, town, school district, or fire district activity.

RCW 82.04.419 Exemptions—County, city, town, school district, or fire district activity.This chapter shall not apply to any county, city, town, school district, or fire district activity, regardless of how financed, other than a utility or enterprise activity as defined by the state auditor pursuant to RCW 35.33.111 and 36.40.220 and upon which the tax imposed pursuant to this chapter had previously applied. Nothing contained in this section shall limit the authority of the legislature to authorize the imposition of such tax prospectively upon such activities as the legislature shall specifically designate.[ 1983 1st ex.s. c 66 § 3.]
WA Rev Code § 82.04.4201 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4201 - Exemptions—Sales/leasebacks by regional transit authorities.

RCW 82.04.4201 Exemptions—Sales/leasebacks by regional transit authorities.This chapter does not apply to amounts received as lease payments 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 under an option to purchase at the end of the lease term.[ 2000 2nd sp.s. c 4 § 24.]NOTES:Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
WA Rev Code § 82.04.421 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.421 - Exemptions—Out-of-state membership sales in discount programs.

RCW 82.04.421 Exemptions—Out-of-state membership sales in discount programs.(1) For the purposes of this section, "qualifying discount program" means a membership program, club, or plan that entitles the member to discounts on services or products sold by others. The term does not include any discount program which in part or in total entitles the member to discounts on services or products sold by the seller of the membership or an affiliate of the seller of the membership. "Affiliate," for the purposes of this section, means any person who directly, or indirectly through one or more intermediaries, controls, or is controlled by, or is under common control with, the seller.(2) Persons selling memberships in a qualifying discount program are not subject to tax under this chapter on that portion of the membership sales where the seller delivers the membership materials to the purchaser who receives them at a point outside this state.[ 1997 c 408 § 1.]NOTES:Effective date—1997 c 408: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997." [ 1997 c 408 § 2.]
WA Rev Code § 82.04.422 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.422 - Exemptions—Wholesale sales of motor vehicles.

RCW 82.04.422 Exemptions—Wholesale sales of motor vehicles.(1) This chapter does not apply to amounts received by a motor vehicle dealer licensed under chapter 46.70 RCW, or a dealer licensed by any other state, for the wholesale sale of used motor vehicles at auctions to licensed dealers.(2) This chapter does not apply to amounts derived by a new car dealer from wholesale sales of new motor vehicles to other new car dealers making sales of new motor vehicles of the same make. This exemption does not apply to amounts derived by a manufacturer, distributor, or factory branch as defined in chapter 46.70 RCW.[ 2004 c 81 § 1; 2001 c 258 § 1.]NOTES:Effective date—2004 c 81: "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 22, 2004]." [ 2004 c 81 § 2.]Effective date—2001 c 258: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2001." [ 2001 c 258 § 3.]
WA Rev Code § 82.04.425 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.425 - Exemptions—Accommodation sales.

RCW 82.04.425 Exemptions—Accommodation sales.This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to his or her vendor in the acquisition of the article and (2) the sale is made as an accommodation to the buyer to enable him or her to fill a bona fide existing order of a customer or is made within fourteen days to reimburse in kind a previous accommodation sale by the buyer to the seller; nor to sales by a wholly owned subsidiary of a person making sales at retail which are exempt under RCW 82.08.0262 when the parent corporation shall have paid the tax imposed under this chapter.[ 2013 c 23 § 315; 1980 c 37 § 78; 1965 ex.s. c 173 § 9; 1961 c 15 § 82.04.425. Prior: 1955 c 95 § 1.]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.
WA Rev Code § 82.04.4251 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4251 - Exemptions—Convention and tourism promotion.

RCW 82.04.4251 Exemptions—Convention and tourism promotion. (Effective until January 1, 2022.)This chapter does not apply to amounts received by a nonprofit corporation organized under chapter 24.03 RCW as payments or contributions from the state or any county, city, town, municipal corporation, quasi-municipal corporation, federally recognized Indian tribe, port district, or public corporation for the promotion of conventions and tourism.[ 2006 c 310 § 1.]RCW 82.04.4251Exemptions—Convention and tourism promotion. (Effective January 1, 2022.)This chapter does not apply to amounts received by a nonprofit corporation organized under chapter 24.03A RCW as payments or contributions from the state or any county, city, town, municipal corporation, quasi-municipal corporation, federally recognized Indian tribe, port district, or public corporation for the promotion of conventions and tourism.[ 2021 c 176 § 5244; 2006 c 310 § 1.]NOTES:Effective date—2021 c 176: See note following RCW 24.03A.005.
WA Rev Code § 82.04.4261 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4261 - Exemptions—Federal small business innovation research program.

RCW 82.04.4261 Exemptions—Federal small business innovation research program.This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. 2763A; 15 U.S.C. Sec. 638 et seq.).[ 2004 c 2 § 9.]NOTES:Effective date—2004 c 2 §§ 9 and 10: "Sections 9 and 10 of this act take effect July 1, 2004." [ 2004 c 2 § 11.]
WA Rev Code § 82.04.4262 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4262 - Exemptions—Federal small business technology transfer program.

RCW 82.04.4262 Exemptions—Federal small business technology transfer program.This chapter does not apply to amounts received by any person for research and development under the federal small business technology transfer program (115 Stat. 263; 15 U.S.C. Sec. 638 et seq.).[ 2004 c 2 § 10.]NOTES:Effective date—2004 c 2 §§ 9 and 10: See note following RCW 82.04.4261.
WA Rev Code § 82.04.4263 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4263 - Exemptions—Income received by the life sciences discovery fund authority.

RCW 82.04.4263 Exemptions—Income received by the life sciences discovery fund authority.This chapter does not apply to income received by the life sciences discovery fund authority under *chapter 43.350 RCW.[ 2005 c 424 § 11.]NOTES:*Reviser's note: Chapter 43.350 RCW was repealed and/or recodified by 2019 c 83 §§ 5 and 6.