reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0268 - Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.

RCW 82.12.0268
Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
The provisions of this chapter shall not apply in respect to the use of form lumber by 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 § 67. Formerly RCW 82.12.030(17).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.02685 - Exemptions—Use of tangible personal property related to farmworker housing.

RCW 82.12.02685
Exemptions—Use of tangible personal property related to farmworker housing. (Expires January 1, 2032.)
(1) The provisions of this chapter shall not apply in respect to the use of tangible personal property that becomes an ingredient or component of buildings or other structures, in which at least 50 percent of housing units in the development are used as farmworker housing, during the course of constructing, repairing, decorating, or improving the buildings or other structures by any person.
(2) The exemption provided in this section for farmworker housing provided on a year-round basis only applies if that housing is built to the current building code for single-family or multifamily dwellings according to the state building code, chapter 19.27 RCW.
(3) Any farmworker housing built under this section shall be used according to this section for at least five consecutive years from the date the housing is approved for occupancy, or the full amount of a tax otherwise due shall be immediately due and payable together with interest, but not penalties, from the date the housing is approved for occupancy until the date of payment. If at any time farmworker housing ceases to be used in the manner specified in subsection (2) of this section, the full amount of tax otherwise due shall be immediately due and payable with interest, but not penalties, from the date the housing ceases to be used as farmworker housing until the date of payment.
(4) The exemption provided in this section shall not apply to housing built for the occupancy of an employer, family members of an employer, or persons owning stock or shares in a farm partnership or corporation business.
(5) If during any agricultural season in the qualifying five years under subsection (3) of this section the housing is occupied by a farmworker who does not have an H-2A visa, then the housing will be considered not to be exclusively built for workers on an H-2A visa.
(6) The definitions in RCW 82.08.02745(6) apply to this section.
(7) This section expires January 1, 2032.
[ 2022 c 56 § 7; 2021 c 250 § 2; 1997 c 438 § 2; 1996 c 117 § 2.]
NOTES:
Tax preference performance statement—Effective date—2021 c 250: See notes following RCW 82.08.02745.
Effective date—1997 c 438: See note following RCW 82.08.02745.
Effective date—1996 c 117: See note following RCW 82.08.02745.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0269 - Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.

RCW 82.12.0269
Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.
The provisions of this chapter shall not apply in respect to the use of any sand, gravel, or rock to the extent of the cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling such sand, gravel, or 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 the use of such material to the extent of the cost of or charge made for such labor and services, if the material is used for other than public road purposes or is sold otherwise than as provided for in this section.
[ 1980 c 37 § 68. Formerly RCW 82.12.030(18).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale.

RCW 82.12.0271
Exemptions—Use of wearing apparel only as a sample for display for sale.
The provisions of this chapter shall not apply in respect to the use of wearing apparel only as a sample for display for the purpose of effecting sales of goods represented by such sample.
[ 1980 c 37 § 69. Formerly RCW 82.12.030(19).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0272 - Exemptions—Use of personal property in single trade shows.

RCW 82.12.0272
Exemptions—Use of personal property in single trade shows.
The provisions of this chapter do not apply in respect to the use of personal property held for sale and displayed in single trade shows for a period not in excess of thirty days, the primary purpose of which is to promote the sale of products or services.
[ 2009 c 535 § 616; 1980 c 37 § 70. Formerly RCW 82.12.030(20).]
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 82.12 - Use Tax. › 82.12.0273 - Exemptions—Use of pollen.

RCW 82.12.0273
Exemptions—Use of pollen.
The provisions of this chapter shall not apply in respect to the use of pollen.
[ 1980 c 37 § 71. Formerly RCW 82.12.030(21).]
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. › 82.12.0274 - Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.

RCW 82.12.0274
Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.)
The provisions of this chapter do not apply in respect to:
(1) The use of the personal property of 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) The use of the personal property of 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 § 2; 1980 c 37 § 72. Formerly RCW 82.12.030(22).]
NOTES:
Tax preference performance statement exemption—Expiration date—2019 c 188: See notes following RCW 82.08.0278.
Intent—1980 c 37: See note following RCW 82.04.4281.
The provisions of this chapter shall not apply in respect to the use of the personal property of 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 § 72. Formerly RCW 82.12.030(22).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.02745 - Exemptions—Use by free hospitals of certain items.

RCW 82.12.02745
Exemptions—Use by free hospitals of certain items.
(1) The provisions of this chapter shall not apply in respect to the use by 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 § 2.]
NOTES:
Effective date—1993 c 205: See note following RCW 82.08.02795.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.02747 - Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.

RCW 82.12.02747
Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.
(1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by 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 use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
(2) The definitions in RCW 82.04.324 and 82.08.02805 apply to this section.
[ 2004 c 82 § 3; 1995 2nd sp.s. c 9 § 5.]
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 82.12 - Use Tax. › 82.12.02748 - Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.

RCW 82.12.02748
Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
The provisions of this chapter shall not apply in respect to the use of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing purposes.
[ 1996 c 141 § 2.]
NOTES:
Effective date—1996 c 141: See note following RCW 82.08.02806.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.02749 - Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.

RCW 82.12.02749
Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.
The tax levied by RCW 82.08.020 does not apply to the use of medical supplies, chemicals, or materials by an organ procurement organization exempt under RCW 82.04.326. The definitions of medical supplies, chemicals, and materials in RCW 82.08.02807 apply to this section. This exemption does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
[ 2020 c 139 § 19; 2002 c 113 § 3.]
NOTES:
Effective date—2002 c 113: See note following RCW 82.04.326.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0275 - Exemptions—Use of certain drugs or family planning devices.

RCW 82.12.0275
Exemptions—Use of certain drugs or family planning devices.
(1) The provisions of this chapter shall not apply in respect to the use of drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the drugs are for human use.
(2) The provisions of this chapter shall not apply in respect to the use of drugs or devices used for family planning purposes, including the prevention of conception, for human use dispensed or to be dispensed to patients, pursuant to a prescription.
(3) The provisions of this chapter shall not apply in respect to the use of drugs or devices used for family planning purposes, including the prevention of conception, for human use supplied by a family planning clinic that is under contract with the department of health to provide family planning services.
(4) As used in this section, "prescription" and "drug" have the same meanings as in RCW 82.08.0281.
[ 2003 c 168 § 406; 1993 sp.s. c 25 § 309; 1980 c 37 § 73. Formerly RCW 82.12.030(23).]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Finding—1993 sp.s. c 25: See note following RCW 82.08.0281.
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. › 82.12.0276 - Exemptions—Use of returnable containers for beverages and foods.

RCW 82.12.0276
Exemptions—Use of returnable containers for beverages and foods.
The provisions of this chapter shall not apply in respect to the use of returnable containers for beverages and foods, including but not limited to soft drinks, milk, beer, and mixers.
[ 1980 c 37 § 74. Formerly RCW 82.12.030(24).]
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. › 82.12.0277 - Exemptions—Certain medical items.

RCW 82.12.0277
Exemptions—Certain medical items.
(1) The provisions of this chapter shall not apply in respect to the use of:
(a) Prosthetic devices prescribed, fitted, or furnished for an individual by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such prosthetic devices;
(b) Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A RCW; and
(c) Medically prescribed oxygen, including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual.
(2) In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered in respect to the repairing, cleaning, altering, or improving of any of the items exempted under subsection (1) of this section.
(3) The exemption provided by subsection (1) of this section shall not apply to the use of durable medical equipment, other than as specified in subsection (1)(c) of this section, or mobility enhancing equipment.
(4) "Prosthetic device," "durable medical equipment," and "mobility enhancing equipment" have the same meanings as in RCW 82.08.0283.
[ 2007 c 6 § 1102; 2004 c 153 § 109. Prior: 2003 c 168 § 412; 2003 c 5 § 8; 2001 c 75 § 2; 1998 c 168 § 3; 1997 c 224 § 2; 1996 c 162 § 2; 1991 c 250 § 3; 1986 c 255 § 2; 1980 c 86 § 2; 1980 c 37 § 75. Formerly RCW 82.12.030(25).]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Effective date—2001 c 75: See note following RCW 82.08.0283.
Effective date—1998 c 168: See note following RCW 82.04.120.
Effective date—1997 c 224: See note following RCW 82.08.0283.
Effective date—1996 c 162: See note following RCW 82.08.0283.
Finding—Intent—1991 c 250: See note following RCW 82.08.0283.
Effective date—1986 c 255: See note following RCW 82.08.0283.
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. › 82.12.0279 - Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.

RCW 82.12.0279
Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
The provisions of this chapter shall not apply in respect to the use of ferry vessels of the state of Washington or of local governmental units in the state of Washington in transporting pedestrian or vehicular traffic within and outside the territorial waters of the state, in respect to the use of tangible personal property which becomes a component part of any such ferry vessel, and in respect to the use of labor and services rendered in respect to improving such ferry vessels.
[ 2003 c 5 § 9; 1980 c 37 § 77. Formerly RCW 82.12.030(27).]
NOTES:
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. › 82.12.0283 - Exemptions—Use of certain irrigation equipment.

RCW 82.12.0283
Exemptions—Use of certain irrigation equipment.
The provisions of this chapter do not apply to the use of irrigation equipment if:
(1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor;
(2) The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the irrigation equipment;
(3) The irrigation equipment is attached to the land in whole or in part;
(4) The irrigation equipment is not used in the production of cannabis; and
(5) The irrigation equipment is leased to the lessee as an incidental part of the lease of the underlying land to the lessee and is used solely on such land.
[ 2022 c 16 § 158; 2014 c 140 § 21; 1983 1st ex.s. c 55 § 6.]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0284 - Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.

RCW 82.12.0284
Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
The provisions of this chapter do not apply in respect to the use of computers, computer components, computer accessories, computer software, digital goods, or digital codes, irrevocably donated to any public or private nonprofit school or college, as defined under chapter 84.36 RCW, in this state. For purposes of this section, "computer" and "computer software" have the same meaning as in RCW 82.04.215.
[ 2009 c 535 § 617; 2007 c 54 § 15; 2003 c 168 § 603; 1983 1st ex.s. c 55 § 7.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Severability—2007 c 54: See note following RCW 82.04.050.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.02915 - Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.

RCW 82.12.02915
Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.
The provisions of this chapter shall not apply in respect to the use of any item acquired by a health or social welfare organization, as defined in RCW 82.04.431, of items necessary for new construction of alternative housing for youth in crisis, so long as the facility will be a licensed agency under chapter 74.15 RCW, upon completion.
[ 1998 c 183 § 2; 1997 c 386 § 57; 1995 c 346 § 2.]
NOTES:
Effective date—1997 c 386 §§ 56, 57: See note following RCW 82.08.02915.
Effective date—1995 c 346: See note following RCW 82.08.02915.
Youth in crisis—Definition—Limited purpose: RCW 82.08.02917.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0293 - Exemptions—Use of food and food ingredients.

RCW 82.12.0293
Exemptions—Use of food and food ingredients.
(1) The provisions of this chapter do not apply in respect to the use of food and food ingredients for human consumption. "Food and food ingredients" has the same meaning as in RCW 82.08.0293.
(2) The exemption of "food and food ingredients" provided for in subsection (1) of this section does not apply to prepared food, soft drinks, bottled water, or dietary supplements. "Prepared food," "soft drinks," "bottled water," and "dietary supplements" have the same meanings as in RCW 82.08.0293.
(3) Notwithstanding anything in this section to the contrary, the exemption of "food and food ingredients" provided in this section applies to food and food ingredients which are furnished, prepared, or served as meals:
(a) Under a state administered nutrition program for the aged as provided for in the older Americans act (P.L. 95-478 Title III) and RCW 74.38.040(6);
(b) Which are provided to senior citizens, individuals with disabilities, or low-income persons by a nonprofit organization organized under chapter 24.03A or 24.12 RCW; or
(c) That are provided to residents, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. The sale of a meal that is billed to both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection (3)(c) if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293.
[ 2021 c 176 § 5250; 2017 3rd sp.s. c 28 § 102; 2011 c 2 § 303 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 § 903; 2009 c 483 § 4; 2003 c 168 § 303; 1988 c 103 § 2; 1986 c 182 § 2; 1985 c 104 § 2; 1982 1st ex.s. c 35 § 34.]
NOTES:
Effective date—2021 c 176: See note following RCW 24.03A.005.
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
Findings—Construction—2011 c 2 (Initiative Measure No. 1107): See notes following RCW 82.08.0293.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Finding—Intent—Effective date—2009 c 483: See notes following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—1988 c 103: See note following RCW 82.08.0293.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale.

RCW 82.12.0294
Exemptions—Use of feed for cultivating or raising fish for sale.
The provisions of this chapter shall not apply in respect to the use of feed by persons for the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.
[ 1985 c 148 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market.

RCW 82.12.0296
Exemptions—Use of feed consumed by livestock at a public livestock market.
The provisions of this chapter shall not apply with respect to the use of feed consumed by livestock at a public livestock market.
[ 1986 c 265 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program.

RCW 82.12.0297
Exemptions—Use of food purchased under the supplemental nutrition assistance program.
(1) The provisions of this chapter do not apply with respect to the use of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.12.0293.
(2) The definitions in RCW 82.08.0297 apply to this section.
[ 2011 c 174 § 104; 1998 c 79 § 19; 1987 c 28 § 2.]
NOTES:
Effective date—1987 c 28: See note following RCW 82.08.0297.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0298 - Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.

RCW 82.12.0298
Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
The provisions of this chapter shall not apply with respect to the use of diesel fuel in the operation of watercraft in commercial deep sea fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial deep sea fishing or commercial passenger fishing boat operations outside the territorial waters of this state.
For purposes of this section, a person is not regularly engaged in the business of commercial deep sea fishing or the operation of a commercial passenger fishing boat if the person has gross receipts from these operations of less than five thousand dollars a year.
[ 1987 c 494 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects.

RCW 82.12.031
Exemptions—Use by artistic or cultural organizations of certain objects.
The provisions of this chapter shall not apply in respect to the use by artistic or cultural organizations of:
(1) Objects of art;
(2) Objects of cultural value;
(3) Objects to be used in the creation of a work of art, other than tools; or
(4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.
[ 1981 c 140 § 5.]
NOTES:
"Artistic or cultural organization" defined: RCW 82.04.4328.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products.

RCW 82.12.0311
Exemptions—Use of materials and supplies in packing horticultural products.
The provisions of this chapter shall not apply with respect to the use of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.
[ 1988 c 68 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions.

RCW 82.12.0315
Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
(1) The provisions of this chapter shall not apply in respect to the use of:
(a) Production equipment rented to a motion picture or video production business;
(b) Production equipment acquired and used by a motion picture or video production business in another state, if the acquisition and use occurred more than ninety days before the time the motion picture or video production business entered this state; and
(c) Production services that are within the scope of RCW 82.04.050(2) (a) or (g) and are sold to a motion picture or video production business.
(2) As used in this section, "production equipment," "production services," and "motion picture or video production business" have the meanings given in RCW 82.08.0315.
(3) The exemption provided for in this section shall not apply to the use of production equipment rented to, or production equipment or production services that are within the scope of RCW 82.04.050(2) (a) or (g) acquired and used by, a motion picture or video production business that is engaged, to any degree, in the production of erotic material, as defined in RCW 9.68.050.
[ 2009 c 535 § 614; 2003 c 5 § 10; 1995 2nd sp.s. c 5 § 2.]
NOTES:
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.
Effective date—1995 2nd sp.s. c 5: See note following RCW 82.08.0315.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers.

RCW 82.12.0316
Exemptions—Sales of cigarettes by Indian retailers.
The provisions of this chapter shall not apply in respect to the use of cigarettes sold by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.
[ 2008 c 228 § 4; 2005 c 11 § 4; 2001 c 235 § 5.]
NOTES:
Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.
Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.
Intent—Finding—2001 c 235: See RCW 43.06.450.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers.

RCW 82.12.0318
Exemptions—Use of vapor products sold by Indian retailers.
(1) The provisions of this chapter do not apply in respect to the use of vapor products sold by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.
(2) The definitions in RCW 43.06.505 apply to this section.
[ 2019 c 445 § 306.]
NOTES:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.032 - Exemption—Use of used park model trailers.

RCW 82.12.032
Exemption—Use of used park model trailers.
The provisions of this chapter shall not apply with respect to the use of used park model trailers, as defined in RCW 82.45.032.
[ 2001 c 282 § 4.]
NOTES:
Intent—Effective date—2001 c 282: See notes following RCW 82.08.032.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.033 - Exemption—Use of certain used mobile homes.

RCW 82.12.033
Exemption—Use of certain used mobile homes.
The tax imposed by RCW 82.12.020 shall not apply in respect to:
(1) The use of used mobile homes as defined in RCW 82.45.032.
(2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted jointly with the provision of short-term lodging for transients.
[ 1986 c 211 § 3; 1979 ex.s. c 266 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.034 - Exemption—Use of used floating homes.

RCW 82.12.034
Exemption—Use of used floating homes.
The provisions of this chapter shall not apply with respect to the use of used floating homes, as defined in RCW 82.45.032.
[ 1984 c 192 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0345 - Exemptions—Use of newspapers.

RCW 82.12.0345
Exemptions—Use of newspapers.
The tax imposed by RCW 82.12.020 does not apply in respect to the use of:
(1) Printed newspapers as defined in RCW 82.08.0253; and
(2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper:
(a) Shares content with the printed newspaper; and
(b) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.
[ 2009 c 535 § 618; 1994 c 124 § 11.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.0347 - Exemptions—Use of academic transcripts.

RCW 82.12.0347
Exemptions—Use of academic transcripts.
The provisions of this chapter do not apply in respect to the use of academic transcripts, including academic transcripts transferred electronically.
[ 2009 c 535 § 619; 1996 c 272 § 3.]
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 82.12 - Use Tax. › 82.12.035 - Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.

RCW 82.12.035
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c), in the amount that the present user thereof or his or her bailor or donor has paid a legally imposed retail sales or use tax with respect to such property, extended warranty, digital good, digital code, digital automated service, or service defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c) to any other state, possession, territory, or commonwealth of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.
[ 2017 c 323 § 524; 2015 c 169 § 8; 2009 c 535 § 1107; 2007 c 6 § 1203; 2005 c 514 § 108; 2002 c 367 § 5; 1996 c 148 § 6; 1987 c 27 § 2; 1967 ex.s. c 89 § 5.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Effective date—2015 c 169: See note following RCW 82.04.050.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
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.
Severability—Effective date—2002 c 367: See notes following RCW 82.04.060.
Severability—Effective date—1996 c 148: See notes following RCW 82.04.050.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.037 - Credits and refunds—Bad debts.

RCW 82.12.037
Credits and refunds—Bad debts.
(1) A seller is entitled to a credit or refund for use taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.
(2) For purposes of this section, "bad debts" does not include:
(a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid;
(b) Expenses incurred in attempting to collect debt;
(c) Debts sold or assigned by the seller to third parties, where the third party is without recourse against the seller; and
(d) Repossessed property.
(3) If a credit or refund of use tax is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made.
(4) Payments on a previously claimed bad debt are applied first proportionally to the taxable price of the property or service and the sales or use tax thereon, and secondly to interest, service charges, and any other charges.
(5) If the seller uses a certified service provider as defined in RCW 82.32.020 to administer its use tax responsibilities, the certified service provider may claim, on behalf of the seller, the credit or refund allowed by this section. The certified service provider must credit or refund the full amount received to the seller.
(6) The department must allow an allocation of bad debts among member states to the streamlined sales and use tax agreement, as defined in RCW 82.58.010(1), if the books and records of the person claiming bad debts support the allocation.
(7) A person's right to claim a credit or refund under this section is not assignable. No person other than the original seller in the transaction that generated the bad debt or, as provided in subsection (5) of this section, a certified service provider, is entitled to claim a credit or refund under this section. If the original seller in the transaction that generated the bad debt has sold or assigned the debt instrument to a third party with recourse, the original seller may claim a credit or refund under this section only after the debt instrument is reassigned by the third party to the original seller.
[ 2010 1st sp.s. c 23 § 1503; 2007 c 6 § 103; 2004 c 153 § 304; 1982 1st ex.s. c 35 § 36.]
NOTES:
Intent—Application—2010 1st sp.s. c 23 §§ 1502 and 1503: See notes following RCW 82.08.037.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Bad debts—Intent—2004 c 153: See note following RCW 82.08.037.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.038 - Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.

RCW 82.12.038
Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
The provisions of this chapter shall not apply: (1) To the value of core deposits or credits in a retail or wholesale sale; or (2) to the fees imposed under RCW 70A.205.405 upon the sale of a new replacement vehicle tire. For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.
[ 2020 c 20 § 1478; 1989 c 431 § 46.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.060 - Installment sales or leases.

RCW 82.12.060
Installment sales or leases.
In the case of installment sales and leases of personal property, the department, by rule, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.
[ 2003 c 168 § 216; 1975 1st ex.s. c 278 § 54; 1961 c 293 § 16; 1961 c 15 § 82.12.060. Prior: 1959 ex.s. c 3 § 13; 1959 c 197 § 8; prior: 1941 c 178 § 11, part; Rem. Supp. 1941 § 8370-34a, part.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.070 - Cash receipts taxpayers—Bad debts.

RCW 82.12.070
Cash receipts taxpayers—Bad debts.
The department of revenue, by general regulation, shall provide that a taxpayer whose regular books of account are kept on a cash receipts basis may file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu of reporting and paying the tax on all sales made during such period. A taxpayer filing returns on a cash receipts basis is not required to pay such tax on debt subject to credit or refund under RCW 82.12.037.
[ 2013 c 23 § 319; 2004 c 153 § 305; 1982 1st ex.s. c 35 § 38; 1975 1st ex.s. c 278 § 55; 1961 c 15 § 82.12.070. Prior: 1959 ex.s. c 3 § 14; 1959 c 197 § 9; prior: 1941 c 178 § 11, part; Rem. Supp. 1941 § 8370-34a, part.]
NOTES:
Bad debts—Intent—2004 c 153: See note following RCW 82.08.037.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.080 - Administration.

RCW 82.12.080
Administration.
The provisions of chapter 82.32 RCW, insofar as applicable, shall have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 1961 c 15 § 82.12.080. Prior: 1949 c 228 § 9, part; 1945 c 249 § 8, part; 1943 c 156 § 10, part; 1939 c 225 § 18, part; 1937 c 191 § 4, part; 1935 c 180 § 35, part; Rem. Supp. 1949 § 8470-35, part.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.145 - Delivery charges.

RCW 82.12.145
Delivery charges.
When computing the tax levied by RCW 82.12.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the purchase price, the consumer must remit tax or the retailer must collect and remit tax on the percentage of delivery charges allocated to the taxable tangible personal property, but does not have to remit or collect and remit tax on the percentage allocated to exempt tangible personal property. The consumer or retailer may use either of the following percentages to determine the taxable portion of the delivery charges:
(1) A percentage based on the total purchase price of the taxable tangible personal property compared to the total purchase price of all tangible personal property in the shipment; or
(2) A percentage based on the total weight of the taxable tangible personal property compared to the total weight of all tangible personal property in the shipment.
[ 2007 c 6 § 802.]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.195 - Bundled transactions—Tax imposed.

RCW 82.12.195
Bundled transactions—Tax imposed.
(1) Except as provided in subsection (5) of this section, the use of each product acquired in a bundled transaction is subject to the tax imposed by RCW 82.12.020 if the use of any of its component products is subject to the tax imposed by RCW 82.12.020.
(2) The use of each product acquired in a transaction described in RCW 82.08.190(4) (a) or (b) is subject to the tax imposed by RCW 82.12.020 if the service that is the true object of the transaction is subject to the tax imposed by RCW 82.12.020. If the service that is the true object of the transaction is not subject to the tax imposed by RCW 82.12.020, the use of each product acquired in the transaction is not subject to the tax imposed by RCW 82.12.020.
(3) The use of each product acquired in a transaction described in RCW 82.08.190(4)(c) is not subject to the tax imposed by RCW 82.12.020.
(4) The use of each product in a transaction described in RCW 82.08.190(4)(d) is not subject to the tax imposed by RCW 82.12.020.
(5) The tax imposed by RCW 82.12.020 does not apply in respect to the use of each product acquired in a bundled transaction consisting entirely of the sale of services or of services and prepared food, if the products are provided to a resident, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. A single bundled transaction involving both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293.
(6) The definitions in RCW 82.08.190 apply to this section.
[ 2009 c 483 § 5; 2007 c 6 § 1403.]
NOTES:
Finding—Intent—Effective date—2009 c 483: See notes following RCW 82.08.0293.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.207 - Investment data for investment firms.

RCW 82.12.207
Investment data for investment firms. (Expires July 1, 2031.)
(1) The tax imposed by RCW 82.12.020 does not apply to the use of standard financial information by qualifying international investment management companies or persons affiliated, as defined in RCW 82.04.293, with a qualifying international investment management company. The exemption provided in this section applies regardless of whether the standard financial information is in a tangible format or resides on a tangible storage medium or is a digital product transferred electronically to the qualifying international investment management company.
(2) The definitions, conditions, and requirements in RCW 82.08.207 apply to this section.
(3) This section expires July 1, 2031.
[ 2019 c 426 § 7; 2013 2nd sp.s. c 13 § 703.]
NOTES:
Findings—Intent—Tax preference performance statement—2019 c 426 §§ 6 and 7: See notes following RCW 82.08.207.
Findings—Intent—2013 2nd sp.s. c 13: See note following RCW 82.08.207.
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. › 82.12.215 - Exemptions—Large private airplanes.

RCW 82.12.215
Exemptions—Large private airplanes. (Expires July 1, 2031.)
(1)(a) The tax levied by RCW 82.12.020 does not apply to the use of:
(i) Large private airplanes owned by nonresidents of this state; and
(ii) Labor and services rendered in respect to repairing, cleaning, altering, or improving large private airplanes owned by nonresidents of this state.
(b) The exemption provided by this section applies only when the large private airplane is not required to be registered with the department of transportation, or its successor, under chapter 47.68 RCW. The airplane owner or lessee claiming an exemption under this section must provide the department, upon request, a copy of the written statement required under *RCW 47.68.250(5)(c)(ii) documenting the airplane's registration exemption and any additional information the department may require.
(2) Upon request, the department of transportation must provide to the department of revenue information needed by the department of revenue to verify eligibility under this section.
(3) For purposes of this section, the conditions, limitation, and definitions in RCW 82.08.215 apply to this section.
(4) This section expires July 1, 2031.
[ 2020 c 304 § 2; 2013 2nd sp.s. c 13 § 1104.]
NOTES:
*Reviser's note: RCW 47.68.250 was amended by 2021 c 131 § 2, changing subsection (5)(c)(ii) to subsection (6)(c)(ii).
Intent—Findings—Tax preference review—2020 c 304 §§ 1-5; 2013 2nd sp.s. c 13 §§ 1101-1105: See note following RCW 47.68.250.
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.08.215.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.798 - Exemptions—Use of feminine hygiene products.

RCW 82.12.798
Exemptions—Use of feminine hygiene products.
(1) The tax levied by RCW 82.12.020 does not apply to the use of feminine hygiene products.
(2) "Feminine hygiene products" has the same meaning as provided in RCW 82.08.798.
[ 2020 c 350 § 4.]
NOTES:
Tax preference performance statement—Findings—Intent—Exemption from automatic expiration date of new tax preference—Effective date—2020 c 350: See notes following RCW 82.08.798.