reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.777 - Application of chapter—Amounts received under chapter 70A.555 RCW.

RCW 82.04.777
Application of chapter—Amounts received under chapter 70A.555 RCW.
(1) This chapter does not apply to the receipts of a battery stewardship organization formed under chapter 70A.555 RCW from charges to participating producers under a battery stewardship program as provided in RCW 70A.555.060.
(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808 and is not subject to an expiration date.
(3) The definitions in RCW 70A.555.010 apply throughout this section unless the context clearly requires otherwise.
[ 2023 c 434 § 22.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.900 - Construction—1961 c 15.

RCW 82.04.900
Construction—1961 c 15.
RCW 82.04.440 shall have retrospective effect to August 1, 1950, as well as have prospective effect.
[ 1961 c 15 § 82.04.900. Prior: 1951 1st ex.s. c 9 § 15.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.011 - Retail car rental—Definition.

RCW 82.08.011
Retail car rental—Definition.
For purposes of this chapter, "retail car rental" means renting a rental car, as defined in RCW 46.04.465, to a consumer.
[ 1992 c 194 § 2.]
NOTES:
Effective dates—1992 c 194: See note following RCW 46.04.466.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.015 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 82.08.015
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.
[ 2009 c 521 § 189.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0201 - Rental cars—Estimate of tax revenue.

RCW 82.08.0201
Rental cars—Estimate of tax revenue.
Before January 1, 1994, and January 1st of each odd-numbered year thereafter:
The department of licensing, with the assistance of the department of revenue, must provide the office of financial management and the fiscal committees of the legislature with an updated estimate of the amount of revenue attributable to the taxes imposed in RCW 82.08.020(2).
[ 2020 c 139 § 10; 1992 c 194 § 10.]
NOTES:
Effective dates—1992 c 194: See note following RCW 46.04.466.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0202 - Retail sales of linen and uniform supply services.

RCW 82.08.0202
Retail sales of linen and uniform supply services.
For purposes of this chapter, a retail sale of linen and uniform supply services is deemed to occur at the place of delivery to the customer. "Linen and uniform supply services" means the activity of providing customers with a supply of clean linen, towels, uniforms, gowns, protective apparel, clean room apparel, mats, rugs, and similar items, whether ownership of the item is in the person operating the linen and uniform supply service or in the customer. The term includes supply services operating their own cleaning establishments as well as those contracting with other laundry or dry cleaning businesses.
[ 2001 c 186 § 2.]
NOTES:
Finding—Purpose—2001 c 186: "The legislature finds that because of the mixed retailing nature of linen and uniform supply services, they have been incorrectly sited for tax purposes. As a result, some companies that perform some activities related to this activity outside the state of Washington have not been required to collect retail sales taxes upon linen and uniform supply services provided to Washington customers. The activity has aspects of both the rental of tangible personal property and retail services related to tangible personal property. This error in tax treatment provides an incentive for businesses to locate some of their functions out of state. In-state businesses cannot compete if their out-of-state competitors are not required to collect sales tax for services provided to the same customers.
The purpose of this act is to clarify the taxable situs and nature of linen and uniform supply services." [ 2001 c 186 § 1.]
Effective date—2001 c 186: "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 186 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0203 - Exemptions—Trail grooming services.

RCW 82.08.0203
Exemptions—Trail grooming services.
The tax levied by RCW 82.08.020 does not apply to sales of trail grooming services to the state of Washington or nonprofit corporations organized under chapter 24.03A RCW. For the purposes of this section, "trail grooming" means the activity of snow compacting, snow redistribution, or snow removal on state-owned or privately owned trails.
[ 2021 c 176 § 5248; 2008 c 260 § 1.]
NOTES:
Effective date—2021 c 176: See note following RCW 24.03A.005.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0205 - Exemptions—Waste vegetable oil.

RCW 82.08.0205
Exemptions—Waste vegetable oil.
(1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use.
(2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.
(3) For the purposes of this section, the following definitions apply:
(a) "Waste vegetable oil" means used cooking oil gathered from restaurants or commercial food processors; and
(b) "Personal use" means the person does not engage in the business of selling biodiesel at wholesale or retail.
[ 2008 c 237 § 2.]
NOTES:
Effective date—2008 c 237: "This act takes effect July 1, 2008." [ 2008 c 237 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02061 - Exemptions—Working families—Report to legislature.

RCW 82.08.02061
Exemptions—Working families—Report to legislature. (Effective until January 1, 2024.)
The department must assess the implementation of the working families' tax exemption in a report to the legislature to identify administrative or resource issues that require legislative action. The department must submit the report to the finance committee of the house of representatives and the ways and means committee of the senate within eighteen months of the implementation of the program.
[ 2014 c 97 § 317; 2008 c 325 § 3.]
NOTES:
Findings—Intent—2008 c 325: See note following RCW 82.08.0206.
(1) The department must assess the implementation of the working families' tax credit in a report to the legislature to identify administrative or resource issues that require legislative action. The department must submit the report to the finance committee of the house of representatives and the ways and means committee of the senate within 18 months of the implementation of the program. The report must also be made available on the public website of the department.
(2) The department must submit a report to the finance committee of the house of representatives and the ways and means committee of the senate on a biennial basis. The report must include relevant data collected from administration of the working families' tax credit, including demographic data. The report must also be made available on the public website of the department. The first report under this subsection is due December 31, 2025, and every two years thereafter.
[ 2023 c 456 § 2; 2014 c 97 § 317; 2008 c 325 § 3.]
NOTES:
Automatic expiration date exemption—Effective date—2023 c 456: See notes following RCW 82.08.0206.
Findings—Intent—2008 c 325: See note following RCW 82.08.0206.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0209 - Exemptions—Qualifying grant.

RCW 82.08.0209
Exemptions—Qualifying grant.
(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767.
(2) Nothing in this section may be construed to:
(a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or
(b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of a qualifying grant to acquire products in a transaction meeting the definition of "retail sale" in RCW 82.04.050.
(3) For purposes of this section, the following definitions apply:
(a) "Grantee" means the recipient of a qualifying grant.
(b) "Product" means the same as in RCW 82.32.023.
(c) "Qualifying grant" means the same as in RCW 82.04.767.
[ 2021 c 4 § 4.]
NOTES:
Retroactive application—Automatic expiration date and tax preference performance statement exemption—Effective date—2021 c 4: See notes following RCW 82.04.767.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0251 - Exemptions—Casual and isolated sales.

RCW 82.08.0251
Exemptions—Casual and isolated sales.
The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter 82.12 RCW.
[ 1980 c 37 § 19. Formerly RCW 82.08.030(1).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0252 - Exemptions—Sales by persons taxable under chapter 82.16 RCW.

RCW 82.08.0252
Exemptions—Sales by persons taxable under chapter 82.16 RCW.
The tax levied by RCW 82.08.020 shall not apply to sales made by persons in the course of business activities with respect to which tax liability is specifically imposed under chapter 82.16 RCW, when the gross proceeds from such sales must be included in the measure of the tax imposed under said chapter.
[ 1980 c 37 § 20. Formerly RCW 82.08.030(2).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02525 - Exemptions—Sale of copied public records by state and local agencies.

RCW 82.08.02525
Exemptions—Sale of copied public records by state and local agencies.
The tax levied by RCW 82.08.020 does not apply to the sale of public records by state and local agencies, as the terms are defined in RCW 42.56.010, that are copied or transferred electronically 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 § 49; 2009 c 535 § 505; 1996 c 63 § 1.]
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: "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 April 1, 1996." [ 1996 c 63 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0253 - Exemptions—Sale and distribution of newspapers.

RCW 82.08.0253
Exemptions—Sale and distribution of newspapers.
(1) The tax levied by RCW 82.08.020 does not apply to:
(a) The distribution and newsstand sale of printed newspapers; and
(b) The sale of newspapers transferred electronically, provided that the electronic version of a printed newspaper:
(i) Shares content with the printed newspaper; and
(ii) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.
(2) For purposes of this section, "printed newspaper" means a publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper.
[ 2009 c 535 § 506; 1980 c 37 § 21. Formerly RCW 82.08.030(3).]
NOTES:
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 82.08 - Retail Sales Tax. › 82.08.02535 - Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.

RCW 82.08.02535
Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.
The tax levied by RCW 82.08.020 does not apply to subscription sales of magazines or periodicals, including magazines and periodicals transferred electronically to the buyer, for the purposes of fund-raising by (1) educational institutions as defined in RCW 82.04.170, or (2) nonprofit organizations engaged in activities primarily for the benefit of boys and girls nineteen years and younger.
[ 2009 c 535 § 507; 1995 2nd sp.s. c 8 § 1.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—1995 2nd sp.s. c 8: "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 8 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02537 - Exemptions—Sales of academic transcripts.

RCW 82.08.02537
Exemptions—Sales of academic transcripts.
The tax levied by RCW 82.08.020 does not apply to sales of academic transcripts by educational institutions, including academic transcripts transferred electronically.
[ 2009 c 535 § 508; 1996 c 272 § 2.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—1996 c 272: See note following RCW 82.04.399.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0254 - Exemptions—Nontaxable sales.

RCW 82.08.0254
Exemptions—Nontaxable sales.
The tax levied by RCW 82.08.020 shall not apply to sales which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.
[ 1980 c 37 § 22. Formerly RCW 82.08.030(4).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0256 - Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.

RCW 82.08.0256
Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.
The tax levied by RCW 82.08.020 does not apply to sales (including transfers of title through decree of appropriation) heretofore or hereafter made of the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, to the state or a political subdivision thereof for use in conducting any public service business as defined in RCW 82.16.010. For purposes of this section, "operating property" includes digital goods and digital codes.
[ 2010 c 106 § 213; 2009 c 535 § 509; 1980 c 37 § 24. Formerly RCW 82.08.030(6).]
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 82.08 - Retail Sales Tax. › 82.08.02566 - Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.

RCW 82.08.02566
Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
(1) The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or to sales 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 to sales to 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 82.12.02566 shall not exceed one hundred thousand dollars for any person during any calendar year.
(4) Sellers shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department.
[ 2003 c 168 § 208; 1997 c 302 § 1; 1996 c 247 § 4.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—1997 c 302: "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 302 § 3.]
Findings—Intent—1996 c 247: "The legislature finds that the health, safety, and welfare of the people of the state of Washington are heavily dependent upon the continued encouragement, development, and expansion of opportunities for family wage employment in the state's manufacturing industries.
The legislature also finds that sales and use tax exemptions for manufacturing machinery and equipment enacted by the 1995 legislature have improved Washington's ability to compete with other states for manufacturing investment, but that additional incentives for manufacturers need to be adopted to solidify and enhance the state's competitive position.
The legislature intends to accomplish this by extending the current manufacturing machinery and equipment exemptions to include machinery and equipment used for research and development with potential manufacturing applications." [ 1996 c 247 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02568 - Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.

RCW 82.08.02568
Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
The tax levied by RCW 82.08.020 shall not apply to sales 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 § 1.]
NOTES:
Effective date—1996 c 170: "This act shall take effect July 1, 1996." [ 1996 c 170 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02569 - Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.

RCW 82.08.02569
Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property to 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 § 1.]
NOTES:
Effective date—1996 c 113: "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 [March 20, 1996]." [ 1996 c 113 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0257 - Exemptions—Auction sales of personal property used in farming.

RCW 82.08.0257
Exemptions—Auction sales of personal property used in farming.
The tax levied by RCW 82.08.020 does not apply to auction sales made by or through auctioneers of personal property (including household goods) that has been used in conducting a farm activity, when the seller thereof is a farmer as defined in RCW 82.04.213 and the sale is held or conducted 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 § 147; 2014 c 140 § 15; 2009 c 535 § 511; 1980 c 37 § 25. Formerly RCW 82.08.030(7).]
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 82.08 - Retail Sales Tax. › 82.08.02573 - Exemptions—Sales by a nonprofit organization for fund-raising activities.

RCW 82.08.02573
Exemptions—Sales by a nonprofit organization for fund-raising activities.
The tax levied by RCW 82.08.020 does not apply to a sale made by a nonprofit organization or a library, if the gross income from the sale is exempt under RCW 82.04.3651.
[ 2010 c 106 § 214; 1998 c 336 § 3.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
Findings—1998 c 336: See note following RCW 82.04.3651.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0258 - Exemptions—Sales to federal corporations providing aid and relief.

RCW 82.08.0258
Exemptions—Sales to federal corporations providing aid and relief.
The tax levied by RCW 82.08.020 shall not apply to sales to corporations which 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 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.
[ 1980 c 37 § 26. Formerly RCW 82.08.030(8).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0259 - Exemptions—Sales of livestock.

RCW 82.08.0259
Exemptions—Sales of livestock.
The tax levied by RCW 82.08.020 shall not apply to sales of livestock, as defined in RCW 16.36.005, for breeding purposes where the animals are registered in a nationally recognized breed association; or to sales of cattle and milk cows used on the farm.
[ 2001 c 118 § 4; 1980 c 37 § 27. Formerly RCW 82.08.030(9).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.026 - Exemptions—Sales of natural or manufactured gas.

RCW 82.08.026
Exemptions—Sales of natural or manufactured gas.
The tax levied by RCW 82.08.020 shall not apply to sales of natural or manufactured gas that is taxable under RCW 82.12.022.
[ 1994 c 124 § 8; 1989 c 384 § 4.]
NOTES:
Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0261 - Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.

RCW 82.08.0261
Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
(1) Except as otherwise provided in this section, the tax levied by RCW 82.08.020 does not apply to sales of tangible personal property (other than the type referred to in RCW 82.08.0262) for use by the purchaser in connection with the business of operating as a private or common carrier by air, rail, or water in interstate or foreign commerce. However, any actual use of such property in this state is, at the time of such actual use, subject to the tax imposed by chapter 82.12 RCW.
(2)(a) With respect to the sale of liquefied natural gas to a business operating as a private or common carrier by water in interstate or foreign commerce, the buyer is entitled to a partial exemption from the tax levied by RCW 82.08.020 and the associated local sales taxes. The exemption under this subsection (2) is for the state and local retail sales taxes on ninety percent of the amount of the liquefied natural gas transported and consumed outside this state by the buyer.
(b) Sellers are relieved of the obligation to collect the state and local retail sales taxes on sales eligible for the partial exemption provided in this subsection (2) to buyers who are registered with the department if the seller:
(i) Obtains a completed exemption certificate from the buyer, which must include the buyer's tax registration number with the department; or
(ii) Captures the relevant data elements as allowed under the streamlined sales and use tax agreement, including the buyer's tax registration number with the department.
(c) Buyers entitled to a partial exemption under this subsection (2) must either:
(i) Pay the full amount of state and local retail sales tax to the seller on the sale, including the amount of tax qualifying for exemption under this subsection (2), and then request a refund of the exempted portion of the tax from the department within the time allowed for making refunds under RCW 82.32.060; or
(ii) If the seller did not collect the retail sales tax from the buyer, remit to the department the state and local retail sales taxes due on all liquefied natural gas consumed in this state and on ten percent of the liquefied natural gas that is transported and consumed outside of this state.
(3) This section does not apply to the sale of liquefied natural gas on or after July 1, 2028, for use as fuel in any marine vessel.
[ 2014 c 216 § 405; 1980 c 37 § 28. Formerly RCW 82.08.030(10).]
NOTES:
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0262 - Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.—Labor and services for constructing, repairing, cleaning, etc.

RCW 82.08.0262
Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.—Labor and services for constructing, repairing, cleaning, etc.
(1) The tax levied by RCW 82.08.020 does not apply to:
(a) Sales of airplanes (i) to the United States government; (ii) for use in conducting interstate or foreign commerce by transporting property or persons for hire or by performing services under a contract with the United States government; or (iii) for use in providing intrastate air transportation by a commuter air carrier;
(b) Sales of locomotives, railroad cars, or watercraft for use in conducting interstate or foreign commerce by transporting property or persons for hire or for use in conducting commercial deep sea fishing operations outside the territorial waters of the state;
(c) Sales of tangible personal property that becomes a component part of such airplanes, locomotives, railroad cars, or watercraft, and of motor vehicles or trailers whether owned by or leased with or without drivers and used by the holder of a carrier permit issued by the interstate commerce commission or its successor agency authorizing transportation by motor vehicle across the boundaries of this state, in the course of constructing, repairing, cleaning, altering, or improving the same; and
(d) Sales of or charges made for labor and services rendered in respect to such constructing, repairing, cleaning, altering, or improving.
(2) The term "commuter air carrier" means an air carrier holding authority under Title 14, Part 298 of the Code of Federal Regulations that carries passengers on at least five round trips per week on at least one route between two or more points according to its published flight schedules that specify the times, days of the week, and places between which those flights are performed.
[ 2015 c 86 § 305; 2009 c 503 § 1; 1998 c 311 § 5; 1994 c 43 § 1; 1980 c 37 § 29. Formerly RCW 82.08.030(11).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0263 - Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.

RCW 82.08.0263
Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
The tax levied by RCW 82.08.020 shall not apply to sales of motor vehicles and trailers to be used for the purpose of transporting therein persons or property for hire in interstate or foreign commerce whether such use is by the owner or whether such motor vehicles and trailers are leased to the user with or without drivers: PROVIDED, That the purchaser or user must be the holder of a carrier permit issued by the Interstate Commerce Commission or its successor agency.
[ 1998 c 311 § 6; 1995 c 63 § 1; 1980 c 37 § 30. Formerly RCW 82.08.030(12).]
NOTES:
Effective date—1995 c 63: "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 c 63 § 3.]
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0266 - Exemptions—Sales of watercraft to nonresidents for use outside the state.

RCW 82.08.0266
Exemptions—Sales of watercraft to nonresidents for use outside the state.
The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of watercraft requiring coast guard registration or registration by the state of principal use according to the federal boating act of 1958, even though delivery be made within this state, but only when (1) the watercraft will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification ascertaining residence as required by the department of revenue and signed by the purchaser or his or her agent establishing the fact that the purchaser is a nonresident and that the watercraft is for use outside of this state, a copy of which shall be retained by the dealer.
[ 2013 c 23 § 316; 1999 c 358 § 5; 1980 c 37 § 33. Formerly RCW 82.08.030(15).]
NOTES:
Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02665 - Exemptions—Sales of watercraft, vessels to residents of foreign countries.

RCW 82.08.02665
Exemptions—Sales of watercraft, vessels to residents of foreign countries.
The tax levied by RCW 82.08.020 does not apply to sales of vessels to residents of foreign countries for use outside of this state, even though delivery is made within this state, but only if (1) the vessel will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification as required by the department of revenue and signed by the purchaser or the purchaser's agent establishes the fact that the purchaser is a resident of a foreign country and that the vessel is for use outside of this state. A copy of the exemption certificate is to be retained by the dealer.
As used in this section, "vessel" means every watercraft used or capable of being used as a means of transportation on the water, other than a seaplane.
[ 1999 c 358 § 6; 1993 c 119 § 1.]
NOTES:
Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0267 - Exemptions—Sales of poultry for producing poultry and poultry products for sale.

RCW 82.08.0267
Exemptions—Sales of poultry for producing poultry and poultry products for sale.
The tax levied by RCW 82.08.020 shall not apply to sales of poultry for use in the production for sale of poultry or poultry products.
[ 1980 c 37 § 34. Formerly RCW 82.08.030(16).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0268 - Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.

RCW 82.08.0268
Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of:
(1) Machinery and implements for use in conducting a farming activity;
(2) Parts for machinery and implements for use in conducting a farming activity; and
(3) Labor and services for the repair of machinery, implements, and parts for use in conducting a farming activity,
when such machinery, implements, and parts will be transported immediately outside the state. As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall be retained as a business record of the seller.
[ 1998 c 167 § 1; 1980 c 37 § 35. Formerly RCW 82.08.030(17).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0269 - Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.

RCW 82.08.0269
Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
The tax levied by RCW 82.08.020 shall not apply to sales for use in states, territories, and possessions of the United States which are not contiguous to any other state, but only when, as a necessary incident to the contract of sale, the seller delivers the subject matter of the sale to the purchaser or his or her designated agent at the usual receiving terminal of the carrier selected to transport the goods, under such circumstances that it is reasonably certain that the goods will be transported directly to a destination in such noncontiguous states, territories, and possessions.
[ 2013 c 23 § 317; 1980 c 37 § 36. Formerly RCW 82.08.030(18).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0271 - Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.

RCW 82.08.0271
Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
The tax levied by RCW 82.08.020 shall not apply to sales to municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services rendered in respect to contracts for watershed protection and/or flood prevention. This exemption shall be limited to that portion of the selling price which is reimbursed by the United States government according to the provisions of the Watershed Protection and Flood Prevention Act, Public Laws 566, as amended.
[ 1980 c 37 § 37. Formerly RCW 82.08.030(19).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0272 - Exemptions—Sales of semen for artificial insemination of livestock.

RCW 82.08.0272
Exemptions—Sales of semen for artificial insemination of livestock.
The tax levied by RCW 82.08.020 shall not apply to sales of semen for use in the artificial insemination of livestock.
[ 1980 c 37 § 38. Formerly RCW 82.08.030(20).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0274 - Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.

RCW 82.08.0274
Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
The tax levied by RCW 82.08.020 shall not apply to sales of form lumber to any person engaged in the constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, That such lumber is used or to be used first by such person for the molding of concrete in a single such contract, project or job and is thereafter incorporated into the product of that same contract, project or job as an ingredient or component thereof.
[ 1980 c 37 § 40. Formerly RCW 82.08.030(22).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0275 - Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.

RCW 82.08.0275
Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.
The tax levied by RCW 82.08.020 shall not apply to sales of, 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 a city, and such sand, gravel, or rock is (1) either stockpiled in said pit or quarry for placement or is placed on the street, road, place, or highway of the county or city by the county or city itself, or (2) sold by the county or city to a county, or a city at actual cost for placement on a publicly owned street, road, place, or highway. The exemption provided for in this section shall not apply to sales of, cost of, or charges made 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.
[ 1980 c 37 § 41. Formerly RCW 82.08.030(23).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0277 - Exemptions—Sales of pollen.

RCW 82.08.0277
Exemptions—Sales of pollen.
The tax levied by RCW 82.08.020 shall not apply to sales of pollen.
[ 1980 c 37 § 43. Formerly RCW 82.08.030(25).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0278 - Exemptions—Sales between political subdivisions resulting from annexation or incorporation.

RCW 82.08.0278
Exemptions—Sales between political subdivisions resulting from annexation or incorporation. (Effective until January 1, 2030.)
The tax levied by RCW 82.08.020 does not apply to:
(1) Sales to one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation, merger, or incorporation of any part of the territory of one political subdivision by another; and
(2) Sales to one political subdivision by another political subdivision pursuant to the terms of a contractual consolidation under which the taxpayers that originally paid a sales or use tax continue to benefit from the personal property.
[ 2019 c 188 § 1; 1980 c 37 § 44. Formerly RCW 82.08.030(26).]
NOTES:
Tax preference performance statement exemption—2019 c 188: "The provisions of RCW 82.32.808 do not apply to this act." [ 2019 c 188 § 3.]
Expiration date—2019 c 188: "This act expires January 1, 2030." [ 2019 c 188 § 4.]
Intent—1980 c 37: See note following RCW 82.04.4281.
The tax levied by RCW 82.08.020 shall not apply to sales to one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation or incorporation of any part of the territory of one political subdivision by another.
[ 1980 c 37 § 44. Formerly RCW 82.08.030(26).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.0279 - Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.

RCW 82.08.0279
Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
The tax levied by RCW 82.08.020 shall not apply to the renting or leasing of motor vehicles and trailers to a nonresident of this state for use exclusively in transporting persons or property across the boundaries of this state and in intrastate operations incidental thereto when such motor vehicle or trailer is registered and licensed in a foreign state and for purposes of this exemption the term "nonresident" shall apply to a renter or lessee who has one or more places of business in this state as well as in one or more other states but the exemption for nonresidents shall apply only to those vehicles which are most frequently dispatched, garaged, serviced, maintained and operated from the renter's or lessee's place of business in another state.
[ 1980 c 37 § 45. Formerly RCW 82.08.030(27).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02795 - Exemptions—Sales to free hospitals.

RCW 82.08.02795
Exemptions—Sales to free hospitals.
(1) The tax levied by RCW 82.08.020 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.
(2) As used in this section, "free hospital" means a hospital that does not charge patients for health care provided by the hospital.
[ 1993 c 205 § 1.]
NOTES:
Effective date—1993 c 205: "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 6, 1993]." [ 1993 c 205 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02805 - Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.

RCW 82.08.02805
Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.
(1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank. The exemption in this section does not apply to the sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
(2) For the purposes of this section, the following definitions apply:
(a) "Medical supplies" means any item of tangible personal property, including any repair and replacement parts for such tangible personal property, used by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank for the purpose of performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue. The term includes tangible personal property used to:
(i) Provide preparatory treatment of blood, bone, or tissue;
(ii) Control, guide, measure, tune, verify, align, regulate, test, or physically support blood, bone, or tissue; and
(iii) Protect the health and safety of employees or others present during research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.
(b) "Chemical" means any catalyst, solvent, water, acid, oil, or other additive that physically or chemically interacts with blood, bone, or tissue.
(c) "Materials" means any item of tangible personal property, including, but not limited to, bags, packs, collecting sets, filtering materials, testing reagents, antisera, and refrigerants used or consumed in performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.
(d) "Research" means basic and applied research that has as its objective the design, development, refinement, testing, marketing, or commercialization of a product, service, or process.
(e) The definitions in RCW 82.04.324 apply to this section.
[ 2004 c 82 § 2; 1995 2nd sp.s. c 9 § 4.]
NOTES:
Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.08 - Retail Sales Tax. › 82.08.02806 - Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.

RCW 82.08.02806
Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
The tax levied by RCW 82.08.020 shall not apply to sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing purposes.
[ 1996 c 141 § 1.]
NOTES:
Effective date—1996 c 141: "This act shall take effect July 1, 1996." [ 1996 c 141 § 3.]