reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.

RCW 82.12.970
Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)
(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the manufacturing of semiconductor materials. This exemption is limited to gases and chemicals used in the manufacturing process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the manufacturing process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For purposes of this section, "semiconductor materials" has the same meaning as provided in RCW 82.04.240(2).
(2) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534. No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.
(3) This section expires January 1, 2024, unless the contingency in RCW 82.32.790(2) occurs.
[ 2017 3rd sp.s. c 37 § 522; (2017 3rd sp.s. c 37 § 521 expired January 1, 2018); 2017 c 135 § 32; 2010 c 114 § 131; 2003 c 149 § 8.]
NOTES:
Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Expiration date—2017 3rd sp.s. c 37 §§ 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.
Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.
Effective date—2017 c 135: See note following RCW 82.32.534.
Finding—Intent—2010 c 114: See note following RCW 82.32.534.
Findings—Intent—2003 c 149: See note following RCW 82.04.426.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.

RCW 82.12.975
Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
(1) The provisions of this chapter do not apply in respect to the use of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.12.02565, used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to the use of labor and services rendered in respect to installing the computer hardware, computer peripherals, or software.
(2) As used in this section, "peripherals," "aerospace products," and "aerospace services" have the same meanings as provided in RCW 82.08.975.
(3) This section expires July 1, 2040.
[ 2013 3rd sp.s. c 2 § 12; 2008 c 81 § 3; 2003 2nd sp.s. c 1 § 10.]
NOTES:
Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.
Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.
Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.980 - Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.

RCW 82.12.980
Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
(1) The provisions of this chapter do not apply with respect to the use of:
(a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for (i) a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes or (ii) a port district, political subdivision, or municipal corporation, to be leased to a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes; or
(b) Labor and services rendered in respect to installing, during the course of constructing such buildings, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565(2)(b).
(2) The eligibility requirements, conditions, and definitions in RCW 82.08.980 apply to this section, including the filing of a complete annual tax performance report with the department under RCW 82.32.534.
(3) This section expires July 1, 2040.
[ 2017 c 135 § 33; 2013 3rd sp.s. c 2 § 4; 2010 c 114 § 132; 2003 2nd sp.s. c 1 § 12.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.
Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.983 - Exemptions—Wax and ceramic materials.

RCW 82.12.983
Exemptions—Wax and ceramic materials.
The provisions of this chapter do not apply with respect to the use of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.
[ 2010 c 225 § 2.]
NOTES:
Reviser's note: Chapter 6, Laws of 2015 3rd sp.s. was signed by the governor on July 1, 2015. 2015 3rd sp.s. c 6 § 1202 removed the expiration date of 2010 c 225 §§ 1 and 2 by repealing 2010 c 225 § 4.
Tax preference performance statement—Tax preference intended to be permanent—2015 3rd sp.s. c 6: See notes following RCW 82.08.983.
Effective date—2010 c 225: See note following RCW 82.08.983.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.985 - Exemptions—Insulin.

RCW 82.12.985
Exemptions—Insulin.
The provisions of this chapter shall not apply in respect to the use of insulin by humans.
[ 2004 c 153 § 103.]
NOTES:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.986 - Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.

RCW 82.12.986
Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires July 1, 2053.)
(1)(a) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center for which an exemption certificate under RCW 82.08.986 has been issued, and to the use of labor and services rendered in respect to installing such server equipment.
(b) Until July 1, 2048, this exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure at an eligible computer data center for which an exemption certificate under RCW 82.08.986 has been issued.
(c) The exemptions provided in this section expire July 1, 2048.
(2) A qualifying business or a qualifying tenant is not eligible for the exemption under this section unless the department issued an exemption certificate to the qualifying business or a qualifying tenant for the exemption provided in RCW 82.08.986.
(3) The definitions and requirements in RCW 82.08.986 apply to this section.
(4) The exemption provided in subsection (1) of this section does not apply to the use of eligible server equipment and eligible power infrastructure, and the labor and services provided in subsection (1) of this section, if first used by qualifying businesses or qualifying tenants on or after July 1, 2048.
(5) This section expires July 1, 2053.
[ 2022 c 267 § 4; 2015 3rd sp.s. c 6 § 303; 2012 2nd sp.s. c 6 § 304; 2010 1st sp.s. c 23 § 1602; 2010 1st sp.s. c 1 § 3.]
NOTES:
Tax preference performance statement—2022 c 267 §§ 3-6: See note following RCW 82.08.986.
Findings—Intent—2022 c 267: See note following RCW 82.08.986.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Tax preference performance statement—2015 3rd sp.s. c 6 §§ 302 and 303: See note following RCW 82.08.986.
Intent—Finding—2012 2nd sp.s. c 6 §§ 302, 303, and 304: See note following RCW 82.08.986.
Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.
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.
Intent—Finding—Effective date—2010 1st sp.s. c 1: See notes following RCW 82.08.986.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.9861 - Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.

RCW 82.12.9861
Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000. (Expires July 1, 2043.)
(1) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to the use of labor and services rendered in respect to installing such server equipment. The exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure.
(2) The exemption provided in this section does not apply to any person for whom the exemption under RCW 82.08.9861 does not apply.
(3) A qualifying business or a qualifying tenant claiming an exemption under this section must complete an annual tax performance report as required in RCW 82.32.534. The report must identify construction firm names and employment levels used for constructing, renovating, refurbishing, or remodeling the data centers.
(4) The definitions and requirements in RCW 82.08.9861 apply to this section.
(5) The exemption provided in subsection (1) of this section does not apply to the use of eligible server equipment and eligible power infrastructure, and the labor and services provided in subsection (1) of this section, if first used by qualifying businesses or qualifying tenants on or after July 1, 2038.
(6) This section expires July 1, 2043.
[ 2022 c 267 § 6.]
NOTES:
Tax preference performance statement—2022 c 267 §§ 3-6: See note following RCW 82.08.986.
Findings—Intent—2022 c 267: See note following RCW 82.08.986.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.989 - Exemptions—Internet and telecommunications infrastructure.

RCW 82.12.989
Exemptions—Internet and telecommunications infrastructure. (Expires January 1, 2030.)
(1) Provided an exemption certificate has been issued pursuant to RCW 82.08.989, the provisions of this chapter do not apply with respect to the use of:
(a) Labor and services rendered in respect to the installation of any equipment or other tangible personal property incorporated into a qualified infrastructure project; and
(b) Building materials, telecommunications equipment, and tangible personal property incorporated into a qualified infrastructure project.
(2) The exemption provided in subsection (1) of this section does not apply to local use taxes.
(3) All of the eligibility requirements, conditions, limitations, and definitions in RCW 82.08.989 apply to this section.
(4) For purposes of this section, "local use tax" means a use tax imposed by a local government under the authority of chapter 82.14 or 81.104 RCW.
(5) This section expires January 1, 2030.
[ 2023 c 355 § 2.]
NOTES:
Tax preference performance statement exemption—Effective date—2023 c 355: See notes following RCW 82.08.989.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.

RCW 82.12.995
Exemptions—Certain limited purpose public corporations, commissions, and authorities.
(1) The provisions of this chapter do not apply with respect to the use of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.
(2) For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615.
[ 2009 c 535 § 622; 2007 c 381 § 3.]
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. › 82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.

RCW 82.12.996
Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)
(1) The tax imposed by RCW 82.12.020 does not apply to the use of:
(a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;
(b) New vessels equipped with propulsion systems that qualify under (a) of this subsection;
(c)(i) Batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts;
(ii) Labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; and
(d)(i) New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels;
(ii) Labor and services rendered in respect to installing, altering, or improving shoreside batteries; and
(iii) Tangible personal property that will become a component of shoreside batteries infrastructure.
(2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) The definitions in RCW 82.08.996 apply to this section.
(4) This section expires July 1, 2030.
[ 2020 c 341 § 2; 2019 c 287 § 22.]
NOTES:
Effective date—2020 c 341: See note following RCW 82.08.996.
Tax preference performance statement—2020 c 341 §§ 1 and 2; 2019 c 287 §§ 21 and 22: See note following RCW 82.08.996.
Effective date—2019 c 287: See note following RCW 82.29A.125.
Findings—Intent—2019 c 287: See note following RCW 28B.30.903.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.998 - Exemptions—Weatherization of a residence.

RCW 82.12.998
Exemptions—Weatherization of a residence.
(1) The provisions of this chapter do not apply to the use of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.
(2) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020.
[ 2020 c 20 § 1481; 2008 c 92 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.999 - Exemptions—Joint municipal utility services authorities.

RCW 82.12.999
Exemptions—Joint municipal utility services authorities.
The tax levied by RCW 82.12.020 shall not apply to any sales, or uses by, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.
[ 2011 c 258 § 13.]
NOTES:
Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.9993 - Exemptions—Food, drinks, or meals furnished by a senior living community.

RCW 82.12.9993
Exemptions—Food, drinks, or meals furnished by a senior living community.
This chapter does not apply to food, drinks, or meals furnished by a senior living community to tenants as part of a rental or residency agreement for which no separate charge is made, regardless of whether the tenant is a resident for purposes of chapter 18.20 or 18.390 RCW.
[ 2023 c 416 § 3.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 416: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 416 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.9994 - Exemptions—Bottled water—Prescription use.

RCW 82.12.9994
Exemptions—Bottled water—Prescription use.
(1) The provisions of this chapter do not apply in respect to the use of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition.
(2) For the purposes of this section, "prescription" has the same meaning as provided in RCW 82.08.9994.
[ 2017 3rd sp.s. c 28 § 104.]
NOTES:
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.99941 - Exemptions—Bottled water—Primary water source unsafe.

RCW 82.12.99941
Exemptions—Bottled water—Primary water source unsafe.
The provisions of this chapter do not apply in respect to the use of bottled water by persons whose primary source of drinking water is unsafe as provided in RCW 82.08.99941.
[ 2017 3rd sp.s. c 28 § 106.]
NOTES:
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.9995 - Exemptions—Restaurant employee meals.

RCW 82.12.9995
Exemptions—Restaurant employee meals.
(1) The provisions of this chapter do not apply in respect to a meal provided without specific charge by a restaurant to its employees.
(2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.
[ 2015 c 86 § 304; 2011 c 55 § 3.]
NOTES:
Effective date—2011 c 55: See note following RCW 82.08.9995.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.9996 - Exemptions—Vessel deconstruction.

RCW 82.12.9996
Exemptions—Vessel deconstruction.
(1) This chapter does not apply to the use of vessel deconstruction services performed at:
(a) A qualified vessel deconstruction facility; or
(b) An area over water that has been permitted under section 402 of the federal clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction.
(2) The definitions in RCW 82.08.9996(2) apply to this section.
[ 2014 c 195 § 302.]
NOTES:
Reviser's note: Section 302, chapter 195, Laws of 2014 expires January 1, 2025, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).
Effective date—2014 c 195 §§ 301 and 302: See note following RCW 82.08.9996.
Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.9997 - Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.

RCW 82.12.9997
Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
The taxes imposed by this chapter do not apply to the use of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490. "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as defined in RCW 69.50.101. The provisions of RCW 82.32.805 and 82.32.808 do not apply to this section.
[ 2022 c 56 § 8; 2022 c 16 § 159; 2015 c 207 § 5.]
NOTES:
Reviser's note: This section was amended by 2022 c 16 § 159 and by 2022 c 56 § 8, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Intent—Finding—2015 c 207: See note following RCW 43.06.490.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.12 - Use Tax. › 82.12.99991 - Tax preferences—Expiration dates.

RCW 82.12.99991
Tax preferences—Expiration dates.
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 § 1706.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.010 - Legislative finding—Purpose.

RCW 82.14.010
Legislative finding—Purpose.
The legislature finds that the several counties and cities of the state lack adequate sources of revenue to carry out essential county and municipal purposes. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is to vest additional taxing powers in the governing bodies of counties and cities which they may or may not implement. The legislature intends, by enacting this chapter, to provide the means by which essential county and municipal purposes can be financially served should they choose to employ them.
[ 1970 ex.s. c 94 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.020 - Definitions.

RCW 82.14.020
Definitions.
For purposes of this chapter:
(1) "City" means a city or town;
(2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms "retail sale" and "sale at retail" have only the meaning provided in RCW 82.08.010 for the purposes of this chapter, unless the context clearly requires that a different definition apply;
(3) "Taxable event" means any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended; and
(4) "Treasurer or other legal depository" means the treasurer or legal depository of a county or city.
[ 2010 c 106 § 223; 2007 c 6 § 502; (2005 c 514 § 112 repealed by 2007 c 54 § 2); 2005 c 514 § 111; (2003 c 168 § 503 repealed by 2007 c 54 § 2); 2003 c 168 § 502. Prior: 2002 c 367 § 6; 2002 c 67 § 7; 2001 c 186 § 3; 1997 c 201 § 1; 1983 2nd ex.s. c 3 § 31; 1982 c 211 § 1; 1981 c 144 § 4; 1970 ex.s. c 94 § 3.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
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.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Severability—Effective date—2002 c 367: See notes following RCW 82.04.060.
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
Finding—Purpose—Effective date—2001 c 186: See notes following RCW 82.08.0202.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Intent—Severability—Effective date—1981 c 144: See notes following RCW 82.16.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.032 - Alteration of tax rate pursuant to government service agreement.

RCW 82.14.032
Alteration of tax rate pursuant to government service agreement.
The rate of sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.
[ 1994 c 266 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.034 - Alteration of county's share of city's tax receipts pursuant to government service agreement.

RCW 82.14.034
Alteration of county's share of city's tax receipts pursuant to government service agreement.
The percentage of a city's sales and use tax receipts that a county receives under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.
[ 1994 c 266 § 12.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.036 - Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.

RCW 82.14.036
Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.
Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.14.030(2) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.
After this notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the county for county measures, or not less than fifteen percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form shall contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer shall submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321 as determined by the county legislative authority or city council, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer.
After April 22, 1983, the referendum procedure provided in this section shall be the exclusive method for subjecting any county or city ordinance imposing a tax or altering the rate under RCW 82.14.030(2) to a referendum vote.
Any county or city tax authorized under RCW 82.14.030(2) that has been imposed prior to April 22, 1983, is not subject to the referendum procedure provided for in this section.
[ 2015 c 53 § 97; 1983 c 99 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.040 - County ordinance to contain credit provision.

RCW 82.14.040
County ordinance to contain credit provision.
(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(1) for the full amount of any city sales or use tax imposed under RCW 82.14.030(1) upon the same taxable event.
(2) Any county ordinance adopted under RCW 82.14.030(2) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(2) for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the additional tax imposed by the county under RCW 82.14.030(2).
[ 1982 1st ex.s. c 49 § 18; 1970 ex.s. c 94 § 5.]
NOTES:
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.0455 - Sales and use tax for transportation benefit districts.

RCW 82.14.0455
Sales and use tax for transportation benefit districts.
(1) Subject to the provisions in RCW 36.73.065, a transportation benefit district under chapter 36.73 RCW may fix and impose a sales and use tax in accordance with the terms of this chapter. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the boundaries of the district. The rate of tax shall not exceed three-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. Except as provided in subsection (2) of this section, the tax may not be imposed for a period exceeding 10 years unless renewed with an affirmative vote of the voters voting at an election or a majority vote of the governing board of the district. Each renewal by the voters may extend the tax for additional periods not exceeding 10 years. The governing board of the district may only fix, impose, or extend a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(2) The voter-approved sales tax initially imposed under this section after July 1, 2010, may be imposed for a period exceeding 10 years if the moneys received under this section are dedicated for the repayment of indebtedness incurred in accordance with the requirements of chapter 36.73 RCW.
(3) Money received from the tax imposed under this section must be spent in accordance with the requirements of chapter 36.73 RCW.
[ 2022 c 182 § 407; 2010 c 105 § 3; 2006 c 311 § 16; 2005 c 336 § 15.]
NOTES:
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Findings—2006 c 311: See note following RCW 36.120.020.
Effective date—2005 c 336: See note following RCW 36.73.015.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.0485 - Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.

RCW 82.14.0485
Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.
(1) The legislative authority of a county with a population of one million or more may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall not exceed 0.017 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.
(3) Moneys collected under this section shall only be used for the purpose of paying the principal and interest payments on bonds issued by a county to construct a baseball stadium.
(4) No tax may be collected under this section before January 1, 1996, and no tax may be collected under this section unless the taxes under RCW 82.14.360 are being collected. The tax imposed in this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not more than twenty years after the tax is first collected.
(5) As used in this section, "baseball stadium" means a baseball stadium with natural turf and a retractable roof or canopy, together with associated parking facilities, constructed in the largest city in a county with a population of one million or more.
[ 1995 3rd sp.s. c 1 § 101.]
NOTES:
Part headings not law—1995 3rd sp.s. c 1: "Part headings as used in this act constitute no part of the law." [ 1995 3rd sp.s. c 1 § 309.]
Effective date—1995 3rd sp.s. c 1: "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 [October 17, 1995]." [ 1995 3rd sp.s. c 1 § 310.]
Baseball stadium construction agreement: RCW 36.100.037.
State contribution for baseball stadium limited: RCW 82.14.0486.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.0486 - State contribution for baseball stadium limited.

RCW 82.14.0486
State contribution for baseball stadium limited.
Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW 82.14.0485. The state will not make any additional contributions based on revised cost or revenue estimates, cost overruns, unforeseen circumstances, or any other reason.
[ 1995 3rd sp.s. c 1 § 106.]
NOTES:
Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.049 - Sales and use tax for public sports facilities—Tax upon retail rental car rentals.

RCW 82.14.049
Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
(1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax may not be used to subsidize any professional sports team and must be used solely for the following purposes:
(a) Acquiring, constructing, maintaining, or operating public sports stadium facilities;
(b) Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities;
(c) Youth or amateur sport activities or facilities; or
(d) Debt or refinancing debt issued for the purposes of subsection (1) of this section.
(2) In a county of one million or more, at least seventy-five percent of the tax imposed under this section must be used to retire the debt on the stadium under RCW 67.28.180(2)(b)(i)(B), until that debt is fully retired.
[ 2020 c 139 § 23; 2011 c 174 § 107; 2008 c 264 § 4; 1997 c 220 § 502 (Referendum Bill No. 48, approved June 17, 1997); 1992 c 194 § 3.]
NOTES:
Findings—Intent—Effective date—2008 c 264: See notes following RCW 67.28.180.
Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.
Legislative intent—1992 c 194: See note following RCW 82.08.020.
Effective dates—1992 c 194: See note following RCW 46.04.466.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.0494 - Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.

RCW 82.14.0494
Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.
(1) The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may impose a sales and use tax in accordance with this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall be 0.016 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.
(3) Before the issuance of bonds in RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be transferred to the public stadium authority. After bonds are issued under RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be deposited in the stadium and exhibition center account under RCW 43.99N.060.
(4) The definitions in RCW 36.102.010 apply to this section.
(5) This section expires on the earliest of the following dates:
(a) December 31, 1999, if the conditions for issuance of bonds under RCW 43.99N.020 have not been met before that date;
(b) The date on which all bonds issued under RCW 43.99N.020 have been retired; or
(c) Twenty-three years after the date the tax under this section is first imposed.
[ 1997 c 220 § 204 (Referendum Bill No. 48, approved June 17, 1997).]
NOTES:
Reviser's note: The contingency in subsection (5)(c) of this section appears to have occurred August 1, 2020, causing this section to expire August 1, 2020.
Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.055 - Tax changes.

RCW 82.14.055
Tax changes.
(1) Except as provided in subsections (2), (3), and (4) of this section, a local sales and use tax change may take effect (a) no sooner than seventy-five days after the department receives notice of the change and (b) only on the first day of January, April, or July.
(2) In the case of a local sales and use tax that is a credit against the state sales tax or use tax, a local sales and use tax change may take effect (a) no sooner than thirty days after the department receives notice of the change and (b) only on the first day of a month.
(3)(a) A local sales and use tax rate increase imposed on services applies to the first billing period starting on or after the effective date of the increase.
(b) A local sales and use tax rate decrease imposed on services applies to bills rendered on or after the effective date of the decrease.
(c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.
(4) For the purposes of this section, "local sales and use tax change" means enactment or revision of local sales and use taxes under this chapter or any other statute, including changes resulting from referendum or annexation.
[ 2016 c 46 § 1; 2003 c 168 § 206; 2001 c 320 § 7; 2000 c 104 § 2.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—2001 c 320: See note following RCW 11.02.005.
Findings—Intent—2000 c 104: "The legislature finds that retailers have an important role in the state's tax system by collecting sales or use tax from consumers and remitting it to the state. Frequent changes to the tax system place a burden on these businesses. To alleviate that burden and to improve the accuracy of tax collection, it is the intent of the legislature to provide that changes to sales and use tax may be made four times a year and that the department of revenue be provided adequate time to give advance notice to retailers of any such change. Changes in sales and use tax rates that are the result of annexation are also restricted to this time period, for uniformity and simplification. Additionally, retailers who rely on technology developed and provided by the department of revenue, such as the department's geographic information system, to calculate tax rates shall be held harmless from errors resulting from such use." [ 2000 c 104 § 1.]
Effective date—2000 c 104: "This act takes effect July 1, 2000." [ 2000 c 104 § 7.]
Statewide sales and use tax changes: RCW 82.08.064.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.060 - Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.

RCW 82.14.060
Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.
(1)(a) Monthly, the state treasurer must distribute from the local sales and use tax account to the counties, cities, transportation authorities, public facilities districts, and transportation benefit districts the amount of tax collected on behalf of each taxing authority, less:
(i) The deduction provided for in RCW 82.14.050; and
(ii) The amount of any refunds of local sales and use taxes exempted under RCW 82.08.962, 82.12.962, 82.08.02565, 82.12.02565, 82.08.025661, or 82.12.025661, which must be made without appropriation.
(b) The state treasurer must make the distribution under this section without appropriation.
(2) In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution may not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.
[ 2016 c 191 § 5; 2014 c 216 § 404; 2009 c 469 § 108; 2005 c 336 § 21; 1991 c 207 § 3; 1990 2nd ex.s. c 1 § 202; 1981 2nd ex.s. c 4 § 11; 1971 ex.s. c 296 § 4; 1970 ex.s. c 94 § 7.]
NOTES:
Effective date—2016 c 191: See note following RCW 82.08.025661.
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Effective date—2009 c 469: See note following RCW 82.08.962.
Effective date—2005 c 336: See note following RCW 36.73.015.
Applicability—1990 2nd ex.s. c 1: See note following RCW 82.14.050.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
Legislative finding, declaration—Severability—1971 ex.s. c 296: See notes following RCW 82.14.045.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.070 - Uniformity—Rule making—Model ordinance.

RCW 82.14.070
Uniformity—Rule making—Model ordinance.
(1) It is the intent of this chapter that any local sales and use tax adopted pursuant to this chapter be identical to the state sales and use tax, unless otherwise prohibited by federal law, and with other local sales and use taxes adopted pursuant to this chapter.
(2) It is further the intent of this chapter that the local sales and use tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state sales or use tax upon the same taxable event. The rule making powers of the state department of revenue contained in RCW 82.08.060 and 82.32.300 shall be applicable to this chapter. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model resolution and ordinance.
(3) Except as otherwise provided by law, all state sales and use tax exemptions, credits, and deductions apply in an identical manner to local sales and use taxes adopted pursuant to this chapter or other provision of law.
[ 2023 c 374 § 11; 2003 c 168 § 202; 2000 c 104 § 5; 1970 ex.s. c 94 § 10.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—Effective date—2000 c 104: See notes following RCW 82.14.055.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.080 - Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.

RCW 82.14.080
Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.
The taxes provided by this chapter may be deposited by any taxpayer prior to the due date thereof with the treasurer or other legal depository for the benefit of the funds to which they belong to be credited against any future tax or assessment that may be levied or become due from the taxpayer: PROVIDED, That the taxpayer may with the concurrence of the legislative authority designate a particular fund of such county or city against which such prepayment of tax or assessment is made. Such prepayment of taxes or assessments shall not be considered to be a debt for the purpose of the limitation of indebtedness imposed by law on a county or city.
By agreement made pursuant to chapter 39.34 RCW, counties or cities may utilize tax revenues received under the authority of this chapter in connection with large construction projects, including energy facilities as defined in RCW 80.50.020, for any purpose within their power or powers, privileges or authority exercised or capable of exercise by such counties or cities including, but not limited to, the purpose of the mitigation of socioeconomic impacts that may be caused by such large construction projects: PROVIDED, That the taxable event need not take place within the jurisdiction where the socioeconomic impact occurs if an intergovernmental agreement provides for redistribution.
[ 1982 c 211 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14 - Local Retail Sales and Use Taxes. › 82.14.090 - Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.

RCW 82.14.090
Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.
When permitted by resolution or ordinance, any tax authorized by this chapter may be paid prior to the taxable event to which it may be attributable. Such prepayment shall be made by deposit with the treasurer or other legal depository for the benefit of the funds to which they belong. They shall be credited by any county or city against any future tax that may become due from a taxpayer: PROVIDED, That the taxpayer with the concurrence of the legislative authority may designate a particular fund of such county or city against which such prepayment of tax is made. Prepayment of taxes under this section shall not relieve any taxpayer from remitting the full amount of any tax imposed under the authority of this chapter upon the occurrence of the taxable event.
[ 1982 c 211 § 3.]