reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.9891 - Internet and telecommunications infrastructure—Labor agreements.

RCW 82.08.9891
Internet and telecommunications infrastructure—Labor agreements. (Expires January 1, 2030.)
(1) In order to obtain the exemption provided in chapter 355, Laws of 2023, a qualified infrastructure project owner must certify to the department of labor and industries that the work performed on the qualified infrastructure project by the prime contractor and its subcontractors was performed under the terms of a community workforce agreement or project labor agreement negotiated prior to the start of the qualified infrastructure project. The agreements must include worker compensation requirements consistent with the payment of area standard prevailing wages in accordance with chapter 39.12 RCW, apprenticeship utilization requirements, and tribal employment and contracting opportunities, provided the following:
(a) The owner and the prime contractor and all of its subcontractors regardless of tier have the absolute right to select any qualified and responsible bidder for the award of contracts on a specified project without reference to the existence or nonexistence of any agreements between such bidder and any party to such project labor agreement, and only when such bidder is willing, ready, and able to become a party to, signs a letter of assent, and complies with such agreement or agreements, should it be designated the successful bidder; and
(b) It is understood that this is a self-contained, stand-alone agreement, and that by virtue of having become bound to such agreement or agreements, neither the project contractor nor the subcontractors are obligated to sign any other local, area, or national agreement.
(2) This section expires January 1, 2030.
[ 2023 c 355 § 3.]
NOTES:
Tax preference performance statement exemption—Effective date—2023 c 355: See notes following RCW 82.08.989.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.990 - Exemptions—Import or export commerce.

RCW 82.08.990
Exemptions—Import or export commerce.
The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property if the sale is exempt from business and occupation tax under RCW 82.04.610.
[ 2007 c 477 § 3.]
NOTES:
Intent—Purpose—2007 c 477: See note following RCW 82.04.610.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.

RCW 82.08.995
Exemptions—Certain limited purpose public corporations, commissions, and authorities.
(1) The tax imposed by RCW 82.08.020 does not apply to sales of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.
(2) For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615.
[ 2009 c 535 § 514; 2007 c 381 § 2.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.997 - Exemptions—Temporary medical housing.

RCW 82.08.997
Exemptions—Temporary medical housing.
(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:
(a) The temporary medical housing is provided only:
(i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed under RCW 70.41.090; or (B) an outpatient clinic associated with such hospital; or
(ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and
(b) The health or social welfare organization does not furnish lodging or related services to the general public.
(2) For the purposes of this section, the following definitions apply:
(a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431; and
(b) "Temporary medical housing" means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.
[ 2008 c 137 § 2.]
NOTES:
Effective date—2008 c 137: "This act takes effect July 1, 2008." [ 2008 c 137 § 7.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.998 - Exemptions—Weatherization of a residence.

RCW 82.08.998
Exemptions—Weatherization of a residence.
(1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.
(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) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020.
[ 2020 c 20 § 1476; 2008 c 92 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.999 - Exemptions—Joint municipal utility services authorities.

RCW 82.08.999
Exemptions—Joint municipal utility services authorities.
The tax levied by RCW 82.08.020 shall not apply to any sales, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.
[ 2011 c 258 § 12.]
NOTES:
Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.9994 - Exemptions—Bottled water—Prescription use.

RCW 82.08.9994
Exemptions—Bottled water—Prescription use.
(1) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition.
(2) For purposes of this section, "prescription" means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state to prescribe.
(3) Except for sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, sellers must collect tax on sales subject to this exemption. Any buyer that has paid at least twenty-five dollars in state and local sales taxes on purchases of bottled water subject to this exemption may apply for a refund of the taxes directly from the department in a form and manner prescribed by the department. The department must deny any refund application if the amount of the refund requested is less than twenty-five dollars. No refund may be made for taxes paid more than four years after the end of the calendar year in which the tax was paid to the seller.
(4) With respect to sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, buyers claiming the exemption provided in this section must provide 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.
[ 2017 3rd sp.s. c 28 § 103.]
NOTES:
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.99941 - Exemptions—Bottled water—Primary water source unsafe.

RCW 82.08.99941
Exemptions—Bottled water—Primary water source unsafe.
(1)(a) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales of bottled water to persons whose primary source of drinking water is unsafe.
(b) For purposes of this subsection and RCW 82.12.99941, a person's primary source of drinking water is unsafe if:
(i) The public water system providing the drinking water has issued a public notification that the drinking water may pose a health risk, and the notification is still in effect on the date that the bottled water was purchased;
(ii) Test results on the person's drinking water, which are no more than twelve months old, from a laboratory certified to perform drinking water testing show that the person's drinking water does not meet safe drinking water standards applicable to public water systems; or
(iii) The person otherwise establishes, to the department's satisfaction, that the person's drinking water does not meet safe drinking water standards applicable to public water systems.
(2) Except for sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, sellers must collect tax on sales subject to this exemption. Any buyer that has paid at least twenty-five dollars in state and local sales taxes on purchases of bottled water subject to this exemption may apply for a refund of the taxes directly from the department in a form and manner prescribed by the department. The department must deny any refund application if the amount of the refund requested is less than twenty-five dollars. No refund may be made for taxes paid more than four years after the end of the calendar year in which the tax was paid to the seller.
(3)(a) With respect to sales of bottled water delivered to the buyer in a reusable container that is not sold with the water, buyers claiming the exemption provided in this section must provide 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.
(b) The department may waive the requirement for an exemption certificate in the event of disaster or similar circumstance.
[ 2017 3rd sp.s. c 28 § 105.]
NOTES:
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.9995 - Exemptions—Restaurant employee meals.

RCW 82.08.9995
Exemptions—Restaurant employee meals.
(1) The tax levied by RCW 82.08.020 does not apply to a meal provided without specific charge by a restaurant to its employees.
(2) For the purposes of this section, the following definitions apply unless the context clearly requires otherwise.
(a) "Meal" means one or more items of prepared food or beverages other than alcoholic beverages. For the purposes of this subsection, "alcoholic beverage" and "prepared food" have the same meanings as provided in RCW 82.08.0293.
(b) "Restaurant" means any establishment having special space and accommodation where food and beverages are regularly sold to the public for immediate, but not necessarily on-site, consumption, but excluding grocery stores, mini-markets, and convenience stores. Restaurant includes, but is not limited to, lunch counters, diners, coffee shops, espresso shops or bars, concession stands or counters, delicatessens, and cafeterias. It also includes space and accommodations where food and beverages are sold to the public for immediate consumption that are located within hotels, motels, lodges, boarding houses, bed and breakfast facilities, hospitals, office buildings, movie theaters, and schools, colleges, or universities, if a separate charge is made for such food or beverages. Mobile sales units that sell food or beverages for immediate consumption within a place, the entrance to which is subject to an admission charge, are "restaurants." So too are public and private carriers, such as trains and vessels, that sell food or beverages for immediate consumption if a separate charge for the food and/or beverages is made. A restaurant is open to the public for purposes of this section if members of the public can be served as guests. "Restaurant" does not include businesses making sales through vending machines or through mobile sales units such as catering trucks or sidewalk vendors of food or beverage items.
[ 2015 c 86 § 303; 2011 c 55 § 2.]
NOTES:
Effective date—2011 c 55: "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, 2011." [ 2011 c 55 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.9996 - Exemptions—Vessel deconstruction.

RCW 82.08.9996
Exemptions—Vessel deconstruction.
(1) The tax levied by RCW 82.08.020 does not apply to sales of vessel deconstruction performed at:
(a) A qualified vessel deconstruction facility; or
(b) An area over water that has been permitted under section 402 of the clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction.
(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a)(i) "Vessel deconstruction" means permanently dismantling a vessel, including: Abatement and removal of hazardous materials; the removal of mechanical, hydraulic, or electronic components or other vessel machinery and equipment; and either the cutting apart or disposal, or both, of vessel infrastructure. For the purposes of this subsection, "hazardous materials" includes fuel, lead, asbestos, polychlorinated biphenyls, and oils.
(ii) "Vessel deconstruction" does not include vessel modification or repair.
(b) "Qualified vessel deconstruction facility" means structures, including floating structures, that are permitted under section 402 of the clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction.
(3) Sellers making tax-exempt sales under this section must obtain from the purchaser 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. In lieu of an exemption certificate, a seller may capture the relevant data elements as allowed under the streamlined sales and use tax agreement.
[ 2014 c 195 § 301.]
NOTES:
Reviser's note: Section 301, chapter 195, Laws of 2014 expires January 1, 2025, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).
Effective date—2014 c 195 §§ 301 and 302: "Sections 301 and 302 of this act take effect October 1, 2014." [ 2014 c 195 § 304.]
Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.9997 - Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.

RCW 82.08.9997
Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
The taxes imposed by this chapter do not apply to the retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490. "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as defined in RCW 69.50.101. The provisions of RCW 82.32.805 and 82.32.808 do not apply to this section.
[ 2022 c 56 § 6; 2022 c 16 § 154; 2015 c 207 § 4.]
NOTES:
Reviser's note: This section was amended by 2022 c 16 § 154 and by 2022 c 56 § 6, 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).
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Intent—Finding—2015 c 207: See note following RCW 43.06.490.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.99991 - Tax preferences—Expiration dates.

RCW 82.08.99991
Tax preferences—Expiration dates.
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 § 1705.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0201 - Dedication of taxes—Comprehensive performance audits.

RCW 82.12.0201
Dedication of taxes—Comprehensive performance audits.
Beginning on December 8, 2005, 0.16 percent of the taxes collected under RCW 82.12.020 based on the rate in RCW 82.08.020(1) shall be dedicated to funding comprehensive performance audits under RCW 43.09.470. Revenue identified in this section shall be deposited in the performance audits of government account created in RCW 43.09.475.
[ 2006 c 1 § 4 (Initiative Measure No. 900, approved November 8, 2005).]
NOTES:
Short title—Effective date—2006 c 1 (Initiative Measure No. 900): See RCW 43.09.471.
Policies and purposes—Construction—Severability—Part headings not law—2006 c 1 (Initiative Measure No. 900): See notes following RCW 43.09.470.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0205 - Exemptions—Waste vegetable oil.

RCW 82.12.0205
Exemptions—Waste vegetable oil.
The provisions of this chapter do not apply with respect to the use of waste vegetable oil that is used by a person in the production of biodiesel for personal use. The definitions in RCW 82.08.0205 apply to this section.
[ 2008 c 237 § 3.]
NOTES:
Effective date—2008 c 237: See note following RCW 82.08.0205.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.

RCW 82.12.0207
Exemptions—Adapted housing—Disabled veterans—Construction.
(1) An eligible purchaser who has paid the tax levied by RCW 82.12.020 on materials incorporated as an ingredient or component of adapted housing is eligible for an exemption from all or a portion of that tax in the form of a remittance.
(2) All of the eligibility requirements, conditions, limitations, and definitions in RCW 82.08.0207 apply to this section.
[ 2017 c 176 § 3.]
NOTES:
Findings—Intent—Application—2017 c 176: See notes following RCW 82.08.0207.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.

RCW 82.12.023
Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
The tax levied by RCW 82.12.020 shall not apply in respect to the use of natural or manufactured gas that is taxable under RCW 82.12.022.
[ 1994 c 124 § 10; 1989 c 384 § 5.]
NOTES:
Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0251 - Exemptions—Use of tangible personal property by nonresident while temporarily within state—Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state—Use of certain warranties.

RCW 82.12.0251
Exemptions—Use of tangible personal property by nonresident while temporarily within state—Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state—Use of certain warranties.
The provisions of this chapter do not apply in respect to the use:
(1) Of any article of tangible personal property or any digital good or digital code, and any services that were rendered in respect to such property, brought into the state of Washington by a nonresident thereof for his or her use or enjoyment while temporarily within the state of Washington unless such property is used in conducting a nontransitory business activity within the state of Washington;
(2) By a nonresident of Washington of a motor vehicle or trailer which is registered or licensed under the laws of the state of his or her residence, and which is not required to be registered or licensed under the laws of Washington, including motor vehicles or trailers exempt pursuant to a declaration issued by the department of licensing under RCW 46.85.060, and services rendered outside the state of Washington in respect to such property;
(3) Of household goods, including digital goods, and digital codes, personal effects, private motor vehicles, and services rendered in respect to such property, by a bona fide resident of Washington, or nonresident members of the armed forces who are stationed in Washington pursuant to military orders, if such articles and services were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington. For purposes of this subsection, private motor vehicles do not include motor homes;
(4) Of an extended warranty, to the extent that the property covered by the extended warranty is exempt under this section from the tax imposed under this chapter.
For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof, and "services" means services defined as retail sales in RCW 82.04.050(2) (a) or (g).
[ 2009 c 535 § 608; 2005 c 514 § 106; 2003 c 5 § 18; 1997 c 301 § 1; 1987 c 27 § 1; 1985 c 353 § 4; 1983 c 26 § 2; 1980 c 37 § 51. Formerly RCW 82.12.030(1).]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.02525 - Exemptions—Sale of copied public records by state and local agencies.

RCW 82.12.02525
Exemptions—Sale of copied public records by state and local agencies.
The provisions of this chapter do not apply with respect to the use of public records sold by state and local agencies, as the terms are defined in RCW 42.56.010, including public records transferred electronically that are obtained under a request for the record for which no fee is charged other than a statutorily set fee or a fee to reimburse the agency for its actual costs directly incident to the copying. A request for a record includes a request for a document not available to the public but available to those persons who by law are allowed access to the document, such as requests for fire reports, law enforcement reports, taxpayer information, and academic transcripts.
[ 2011 c 60 § 50; 2009 c 535 § 609; 1996 c 63 § 2.]
NOTES:
Effective date—2011 c 60: See RCW 42.17A.919.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—1996 c 63: See note following RCW 82.08.02525.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.

RCW 82.12.0253
Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property the sale of which is specifically taxable under chapter 82.16 RCW.
[ 1980 c 37 § 53. Formerly RCW 82.12.030(3).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products.

RCW 82.12.0255
Exemptions—Nontaxable tangible personal property, warranties, and digital products.
The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service which the state is prohibited from taxing under the Constitution of the state or under the Constitution or laws of the United States.
[ 2009 c 535 § 610; 2005 c 514 § 107; 2003 c 5 § 4; 1980 c 37 § 55. Formerly RCW 82.12.030(5).]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions.

RCW 82.12.0256
Exemptions—Use of motor vehicle and special fuel—Conditions.
The provisions of this chapter do not apply in respect to the use of:
(1) Special fuel purchased in this state upon which a refund is obtained as provided in RCW 82.38.180(1)(b); and
(2) Motor vehicle and special fuel if:
(a) The fuel is used for the purpose of public transportation and the purchaser is entitled to a refund or an exemption under RCW 82.38.080(1) (f) and (g) or 82.38.180(3)(b); or
(b) The fuel is purchased by a private, nonprofit transportation provider certified under chapter 81.66 RCW and the purchaser is entitled to a refund or an exemption under RCW 82.38.080(1)(d) or 82.38.180(3)(a); or
(c) The fuel is purchased by a public transportation benefit area created under chapter 36.57A RCW or a county-owned ferry or county ferry district created under chapter 36.54 RCW for use in passenger-only ferry vessels; or
(d) The fuel is taxable under chapter 82.38 RCW. However, the use of motor vehicle and special fuel upon which a refund of the applicable fuel tax is obtained is not exempt under this subsection (2)(d) and the director of licensing must deduct from the amount of such tax to be refunded the amount of tax due under this chapter and remit the same each month to the department of revenue; or
(e) The fuel is purchased by a county-owned ferry for use in ferry vessels after June 30, 2013; or
(f) The fuel is purchased by the Washington state ferry system for use in a state-owned ferry after June 30, 2013.
[ 2013 c 225 § 646; 2011 1st sp.s. c 16 § 5; 2007 c 223 § 10; 2005 c 443 § 6; 1998 c 176 § 5. Prior: 1983 1st ex.s. c 35 § 3; 1983 c 108 § 2; 1980 c 147 § 2; 1980 c 37 § 56. Formerly RCW 82.12.030(6).]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2011 1st sp.s. c 16 §§ 1-15: See note following RCW 47.60.530.
Effective date—2007 c 223: See note following RCW 36.57A.220.
Finding—Intent—Effective date—2005 c 443: See notes following RCW 82.08.0255.
Intent—1983 1st ex.s. c 35: See note following RCW 82.08.0255.
Intent—1980 c 37: See note following RCW 82.04.4281.
Diesel, biodiesel, and aircraft fuel sales tax exemption for farmers: RCW 82.12.865.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.02565 - Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.

RCW 82.12.02565
Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.
(1) The provisions of this chapter do not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to the use by a person engaged in testing for a manufacturer or processor for hire of machinery and equipment used directly in a testing 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, conditions, and requirements in RCW 82.08.02565 apply to this section.
(3) This section does not apply to the use of (a) machinery and equipment used directly in the manufacturing, research and development, or testing of cannabis, useable cannabis, or cannabis-infused products, or (b) labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such machinery and equipment.
(4) The exemptions in this section do not apply to an ineligible person as defined in RCW 82.08.02565.
[ 2022 c 16 § 156; 2015 3rd sp.s. c 5 § 302. Prior: 2014 c 216 § 402; 2014 c 140 § 14; 2003 c 5 § 5; 1999 c 211 § 6; 1998 c 330 § 2; 1996 c 247 § 3; 1995 1st sp.s. c 3 § 3.]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Construction—2017 c 323: See note following RCW 82.08.052.
Effective dates—2015 3rd sp.s. c 5: See note following RCW 82.08.052.
Application—Conflicting laws—2015 3rd sp.s. c 5: See notes following RCW 82.08.02565.
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Finding—Intent—1999 c 211: See note following RCW 82.08.02565.
Findings—Intent—1996 c 247: See note following RCW 82.08.02566.
Findings—Effective date—1995 1st sp.s. c 3: See notes following RCW 82.08.02565.
2023 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.
2023 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.
2023 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, 2031.)
(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, 2031.
[ 2023 c 414 § 2; 2016 c 191 § 3.]
NOTES:
Tax preference performance statement exemption—2023 c 414: See note following RCW 82.08.025661.
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.
2023 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.
2023 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.
2023 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.
2023 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 cannabis, useable cannabis, or cannabis-infused products.
[ 2022 c 16 § 157; 2014 c 140 § 16; 2009 c 535 § 612; 1980 c 37 § 58. Formerly RCW 82.12.030(8).]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.