title: RCW 82.12.0266

text:
The provisions of this chapter shall not apply in respect to the use by residents of this state of motor vehicles and trailers acquired and used while such persons are members of the armed services who are stationed outside this state pursuant to military orders and residing outside this state. However, this exemption shall not apply to members of the armed services called to active duty for training purposes for periods of less than six months and shall not apply to the use of motor vehicles or trailers acquired less than 30 days prior to the discharge or release from active duty of any person from the armed services.
[ 2024 c 252 s 4; 1980 c 37 s 65. Formerly RCW 82.12.030(15).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

catchline: Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state.


doc_type: statute

jurisdiction: wa

title: RCW 82.12.0267

text:
The provisions of this chapter shall not apply in respect to the use of semen in the artificial insemination of livestock.
[ 1980 c 37 s 66. Formerly RCW 82.12.030(16).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Exemptions—Use of semen in artificial insemination of livestock.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.12.0268

text:
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 s 67. Formerly RCW 82.12.030(17).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

catchline: Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.


title: RCW 82.12.02685

text:
(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 s 7; 2021 c 250 s 2; 1997 c 438 s 2; 1996 c 117 s 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.

catchline: Exemptions—Use of tangible personal property related to farmworker housing. (Expires January 1, 2032.)


title: RCW 82.12.0269

text:
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 s 68. Formerly RCW 82.12.030(18).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

catchline: 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.


title: RCW 82.12.0271

text:
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 s 69. Formerly RCW 82.12.030(19).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

catchline: Exemptions—Use of wearing apparel only as a sample for display for sale.


title: RCW 82.12.0272

text:
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 s 616; 1980 c 37 s 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.

catchline: Exemptions—Use of personal property in single trade shows.


title: RCW 82.12.0273

text:
The provisions of this chapter shall not apply in respect to the use of pollen.
[ 1980 c 37 s 71. Formerly RCW 82.12.030(21).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

catchline: Exemptions—Use of pollen.


title: RCW 82.12.0274

text:
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 s 2; 1980 c 37 s 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.
PDF
RCW 82.12.0274
Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective January 1, 2030.)
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 s 72. Formerly RCW 82.12.030(22).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

catchline: Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.)


title: RCW 82.12.02745

text:
(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 s 2.]
Notes:
Effective date—1993 c 205: See note following RCW 82.08.02795.

catchline: Exemptions—Use by free hospitals of certain items.


title: RCW 82.12.02747

text:
(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 s 3; 1995 2nd sp.s. c 9 s 5.]
Notes:
Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.

catchline: Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.


title: RCW 82.12.02748

text:
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 s 2.]
Notes:
Effective date—1996 c 141: See note following RCW 82.08.02806.

catchline: Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.


title: RCW 82.12.02749

text:
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 s 19; 2002 c 113 s 3.]
Notes:
Effective date—2002 c 113: See note following RCW 82.04.326.

catchline: Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.


title: RCW 82.12.0275

text:
(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 s 406; 1993 sp.s. c 25 s 309; 1980 c 37 s 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.

catchline: Exemptions—Use of certain drugs or family planning devices.


title: RCW 82.12.0276

text:
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 s 74. Formerly RCW 82.12.030(24).]
Notes:
Intent—1980 c 37: See note following RCW 82.04.4281.

catchline: Exemptions—Use of returnable containers for beverages and foods.


title: RCW 82.12.0277

text:
(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 s 1102; 2004 c 153 s 109. Prior: 2003 c 168 s 412; 2003 c 5 s 8; 2001 c 75 s 2; 1998 c 168 s 3; 1997 c 224 s 2; 1996 c 162 s 2; 1991 c 250 s 3; 1986 c 255 s 2; 1980 c 86 s 2; 1980 c 37 s 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.

catchline: Exemptions—Certain medical items.


title: RCW 82.12.0279

text:
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 s 9; 1980 c 37 s 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.

catchline: Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.


title: RCW 82.12.0282

text:
(1) The tax imposed by this chapter does not apply with respect to the use of passenger motor vehicles used primarily for ride sharing or ride sharing for persons with special transportation needs, as defined in RCW 46.74.010, if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beginning with the date of first use.
(2)(a) To qualify for the tax exemption, those passenger motor vehicles with three or more passengers, including the driver, used for ride sharing, must be operated either within the state's eight largest counties that are required to develop commute trip reduction plans as directed by chapter 70A.15 RCW, in other counties, or cities and towns within those counties, that elect to adopt and implement a commute trip reduction plan, or in other counties where the vehicle is registered with or operated by a public transportation agency. Additionally at least one of the following conditions must apply: (i) The vehicle must be operated by a public transportation agency for the benefit of the general public; or (ii) the vehicle must be used by a major employer, as defined in RCW 70A.15.4010 as an element of its commute trip reduction program for their employees; or (iii) the vehicle must be owned and operated by individual employees and must be registered either with the employer as part of its commute trip reduction program or with a public transportation agency. Individual employee owned and operated motor vehicles will require certification that the vehicle is registered with a major employer or a public transportation agency. Major employers who own and operate motor vehicles for their employees must certify that the ride-sharing arrangement conforms to a carpool/vanpool element contained within their commute trip reduction program.
(b) Notwithstanding the ridership requirements under (a) of this subsection (2), unless the vehicle is operated by a public transportation agency, the vehicle must be used for ride sharing in the transport of at least five passengers.
[ 2021 c 135 s 7; 2020 c 20 s 1477; 2014 c 97 s 504; 2001 c 320 s 5; 1999 c 358 s 11; 1996 c 88 s 4; 1993 c 488 s 4; 1980 c 166 s 2.]
Notes:
Reviser's note: The tax preference enacted in section 7, chapter 135, Laws of 2021 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).
Effective date—2021 c 135: See note following RCW 46.18.285.
Effective date—2001 c 320: See note following RCW 11.02.005.
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Construction—1996 c 88: "This act shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [ 1996 c 88 s 5.]
Severability—1996 c 88: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1996 c 88 s 6.]
Effective date—1996 c 88: "This act shall take effect July 1, 1996." [ 1996 c 88 s 7.]
Finding—Annual recertification rule—Report—1993 c 488: See notes following RCW 82.08.0287.
Severability—1980 c 166: See note following RCW 82.08.0287.
Ride-sharing vehicles—Special plates: RCW 46.18.285.

catchline: Exemptions—Use of vans as ride-sharing vehicles.


title: RCW 82.12.0283

text:
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 s 158; 2014 c 140 s 21; 1983 1st ex.s. c 55 s 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.

catchline: Exemptions—Use of certain irrigation equipment.


title: RCW 82.12.0284

text:
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 s 617; 2007 c 54 s 15; 2003 c 168 s 603; 1983 1st ex.s. c 55 s 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.

catchline: Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.


title: RCW 82.12.02915

text:
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 s 2; 1997 c 386 s 57; 1995 c 346 s 2.]
Notes:
Effective date—1997 c 386 ss 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.

catchline: Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.


title: RCW 82.12.0293

text:
(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 s 5250; 2017 3rd sp.s. c 28 s 102; 2011 c 2 s 303 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 s 903; 2009 c 483 s 4; 2003 c 168 s 303; 1988 c 103 s 2; 1986 c 182 s 2; 1985 c 104 s 2; 1982 1st ex.s. c 35 s 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.

catchline: Exemptions—Use of food and food ingredients.


title: RCW 82.12.0294

text:
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 s 4.]

catchline: Exemptions—Use of feed for cultivating or raising fish for sale.


title: RCW 82.12.0296

text:
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 s 2.]

catchline: Exemptions—Use of feed consumed by livestock at a public livestock market.


title: RCW 82.12.0297

text:
(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 s 104; 1998 c 79 s 19; 1987 c 28 s 2.]
Notes:
Effective date—1987 c 28: See note following RCW 82.08.0297.

catchline: Exemptions—Use of food purchased under the supplemental nutrition assistance program.


title: RCW 82.12.0298

text:
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 s 2.]

catchline: Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.


title: RCW 82.12.031

text:
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 s 5.]
Notes:
"Artistic or cultural organization" defined: RCW 82.04.4328.

catchline: Exemptions—Use by artistic or cultural organizations of certain objects.


title: RCW 82.12.0311

text:
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 s 2.]

catchline: Exemptions—Use of materials and supplies in packing horticultural products.


title: RCW 82.12.0315

text:
(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 s 614; 2003 c 5 s 10; 1995 2nd sp.s. c 5 s 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.

catchline: Exemptions—Rental or sales related to motion picture or video productions—Exceptions.


title: RCW 82.12.0316

text:
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 s 4; 2005 c 11 s 4; 2001 c 235 s 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.

catchline: Exemptions—Sales of cigarettes by Indian retailers.


title: RCW 82.12.0318

text:
(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 s 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.

catchline: Exemptions—Use of vapor products sold by Indian retailers.


title: RCW 82.12.032

text:
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 s 4.]
Notes:
Intent—Effective date—2001 c 282: See notes following RCW 82.08.032.

catchline: Exemption—Use of used park model trailers.


title: RCW 82.12.033

text:
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 s 3; 1979 ex.s. c 266 s 4.]

catchline: Exemption—Use of certain used mobile homes.


title: RCW 82.12.034

text:
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 s 4.]

catchline: Exemption—Use of used floating homes.


title: RCW 82.12.0345

text:
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 s 618; 1994 c 124 s 11.]
Notes:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.

catchline: Exemptions—Use of newspapers.


title: RCW 82.12.0347

text:
The provisions of this chapter do not apply in respect to the use of academic transcripts, including academic transcripts transferred electronically.
[ 2009 c 535 s 619; 1996 c 272 s 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.

catchline: Exemptions—Use of academic transcripts.


title: RCW 82.12.035

text:
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 s 524; 2015 c 169 s 8; 2009 c 535 s 1107; 2007 c 6 s 1203; 2005 c 514 s 108; 2002 c 367 s 5; 1996 c 148 s 6; 1987 c 27 s 2; 1967 ex.s. c 89 s 5.]
Notes:
*Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025. RCW 82.04.050 was subsequently amended by 2026 c 238 s 1001, changing subsection (6)(b) to subsection (6)(c), effective January 1, 2029.
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.

catchline: Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.


title: RCW 82.12.036

text: See chapter 82.34 RCW.

catchline: Exemptions and credits—Pollution control facilities.


title: RCW 82.12.037

text:
(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 s 1503; 2007 c 6 s 103; 2004 c 153 s 304; 1982 1st ex.s. c 35 s 36.]
Notes:
Intent—Application—2010 1st sp.s. c 23 ss 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.

catchline: Credits and refunds—Bad debts.


title: RCW 82.12.038

text:
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 s 1478; 1989 c 431 s 46.]

catchline: Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.


title: RCW 82.12.040

text:
(1) Every person who is subject to a collection obligation under chapter 82.08 RCW must obtain from the department a certificate of registration. Such persons must, at the time of making sales of tangible personal property, digital goods, digital codes, digital automated services, extended warranties, or sales of any service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), or making transfers of either possession or title, or both, of tangible personal property for use in this state, collect from the purchasers or transferees the tax imposed under this chapter. The tax to be collected under this section must be in an amount equal to the purchase price multiplied by the rate in effect for the retail sales tax under RCW 82.08.020. This section does not apply to any retail sale if, in respect to such sale, the seller is subject to a tax collection obligation under chapter 82.08 RCW.
(2) Every person who engages in this state in the business of acting as an independent selling agent for persons who do not hold a valid certificate of registration, and who receives compensation by reason of sales of tangible personal property, digital goods, digital codes, digital automated services, extended warranties, or sales of any service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), of his or her principals for use in this state, must, at the time such sales are made, collect from the purchasers the tax imposed on the purchase price under this chapter, and for that purpose is deemed a retailer as defined in this chapter.
(3) The tax required to be collected by this chapter is deemed to be held in trust by the retailer until paid to the department, and any retailer who appropriates or converts the tax collected to the retailer's own use or to any use other than the payment of the tax provided herein to the extent that the money required to be collected is not available for payment on the due date as prescribed is guilty of a misdemeanor. In case any seller fails to collect the tax herein imposed or having collected the tax, fails to pay the same to the department in the manner prescribed, whether such failure is the result of the seller's own acts or the result of acts or conditions beyond the seller's control, the seller is nevertheless personally liable to the state for the amount of such tax, unless the seller has taken from the buyer a copy of a direct pay permit issued under RCW 82.32.087.
(4) Any retailer who refunds, remits, or rebates to a purchaser, or transferee, either directly or indirectly, and by whatever means, all or any part of the tax levied by this chapter is guilty of a misdemeanor.
(5) Notwithstanding subsections (1) through (4) of this section, any person making sales is not obligated to collect the tax imposed by this chapter if the person would have been obligated to collect retail sales tax on the sale absent a specific exemption provided in chapter 82.08 RCW, and there is no corresponding use tax exemption in this chapter. Nothing in this subsection (5) may be construed as relieving purchasers from liability for reporting and remitting the tax due under this chapter directly to the department.
(6) Notwithstanding subsections (1) through (4) of this section, any person making sales is not obligated to collect the tax imposed by this chapter if the state is prohibited under the Constitution or laws of the United States from requiring the person to collect the tax imposed by this chapter.
(7) Notwithstanding subsections (1) through (4) of this section, any licensed dealer facilitating a firearm sale or transfer between two unlicensed persons by conducting background checks under chapter 9.41 RCW is not obligated to collect the tax imposed by this chapter.
[ 2019 c 8 s 704; 2017 3rd sp.s. c 28 s 213; (2017 3rd sp.s. c 28 s 212 expired July 23, 2017); 2017 c 323 s 525; 2015 c 169 s 9; 2015 c 1 s 11 (Initiative Measure No. 594, approved November 4, 2014); 2011 1st sp.s. c 20 s 103; 2010 c 106 s 221; 2009 c 535 s 1108; 2005 c 514 s 109. Prior: 2003 c 168 s 215; 2003 c 76 s 4; 2001 c 188 s 5; 1986 c 48 s 1; 1971 ex.s. c 299 s 11; 1961 c 293 s 11; 1961 c 15 s 82.12.040; prior: 1955 c 389 s 27; 1945 c 249 s 7; 1941 c 178 s 10; 1939 c 225 s 16; Rem. Supp. 1945 s 8370-33; prior: 1935 c 180 s 33.]
Notes:
*Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025. RCW 82.04.050 was subsequently amended by 2026 c 238 s 1001, changing subsection (6)(b) to subsection (6)(c), effective January 1, 2029.
Effective date—2019 c 8 ss 105, 301, 302, 401, and 704: See note following RCW 82.08.010.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.
Expiration date—2017 3rd sp.s. c 28 s 212: "Section 212 of this act expires July 23, 2017." [ 2017 3rd sp.s. c 28 s 606.]
Findings—Intent—2017 3rd sp.s. c 28 ss 201-214: See note following RCW 82.08.0531.
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
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.
Finding—2015 c 1 (Initiative Measure No. 594): See note following RCW 9.41.010.
Effective date—2010 c 106: See note following RCW 35.102.145.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Intent—2003 c 76: See note following RCW 82.08.050.
Finding—Intent—Effective date—2001 c 188: See notes following RCW 82.32.087.
Effective date—1986 c 48: "This act shall take effect July 1, 1986." [ 1986 c 48 s 2.]
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Project on exemption reporting requirements: RCW 82.32.440.

catchline: Retailers to collect tax—Penalty.


title: RCW 82.12.045

text:
(1) In the collection of the use tax on vehicles, the department of revenue may designate the county auditors of the several counties of the state as its collecting agents. Upon such designation, it shall be the duty of each county auditor to collect the tax at the time an applicant applies for transfer of certificate of title to the vehicle, except when the applicant:
(a) Exhibits a dealer's report of sale showing that the retail sales tax has been collected by the dealer;
(b) Presents a valid reseller permit issued to the vehicle owner by the department of revenue under the authority of RCW 82.32.780;
(c) Presents a written statement signed by the department of revenue, or its duly authorized agent showing that no use tax is legally due; or
(d) Presents satisfactory evidence showing that the retail sales tax or the use tax has been paid by the applicant on the vehicle in question.
(2) As used in this section, "vehicle" has the same meaning as in RCW 46.04.670.
(3) It shall be the duty of every applicant for registration and transfer of certificate of title who is subject to payment of tax under this section to declare upon the application the value of the vehicle for which application is made, which shall consist of the consideration paid or contracted to be paid therefor.
(4) Each county auditor who acts as agent of the department of revenue shall at the time of remitting vehicle license fee receipts on vehicles subject to the provisions of this section pay over and account to the state treasurer for all use tax revenue collected under this section, after first deducting as a collection fee the sum of two dollars for each motor vehicle upon which the tax has been collected. All revenue received by the state treasurer under this section shall be credited to the general fund. The auditor's collection fee shall be deposited in the county current expense fund. A duplicate of the county auditor's transmittal report to the state treasurer shall be forwarded forthwith to the department of revenue.
(5) Any applicant who has paid use tax to a county auditor under this section may apply to the department of revenue for refund thereof if he or she has reason to believe that such tax was not legally due and owing. No refund shall be allowed unless application therefor is received by the department of revenue within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 82.32.050(4). Upon receipt of an application for refund the department of revenue shall consider the same and issue its order either granting or denying it and if refund is denied the taxpayer shall have the right of appeal as provided in RCW 82.32.170, 82.32.180, and 82.32.190.
(6) The provisions of this section shall be construed as cumulative of other methods prescribed in chapters 82.04 through 82.32 RCW, inclusive, for the collection of the tax imposed by this chapter. The department of revenue shall have power to promulgate such rules as may be necessary to administer the provisions of this section. Any duties required by this section to be performed by the county auditor may be performed by the director of licensing but no collection fee shall be deductible by said director in remitting use tax revenue to the state treasurer.
(7) The use tax revenue collected on the rate provided in RCW 82.08.020(3) shall be deposited in the multimodal transportation account under RCW 47.66.070.
[ 2020 c 11 s 1; 2010 c 161 s 904; 2003 c 361 s 303; 1996 c 149 s 19; 1983 c 77 s 2; 1979 c 158 s 222; 1969 ex.s. c 10 s 1; 1963 c 21 s 1; 1961 c 15 s 82.12.045. Prior: 1951 c 37 s 1.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Findings—2003 c 361: See note following RCW 82.38.030.
Effective dates—2003 c 361: See note following RCW 82.08.020.
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.

catchline: Collection of tax on vehicles by county auditor or director of licensing—Remittance.


title: RCW 82.12.060

text:
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 s 216; 1975 1st ex.s. c 278 s 54; 1961 c 293 s 16; 1961 c 15 s 82.12.060. Prior: 1959 ex.s. c 3 s 13; 1959 c 197 s 8; prior: 1941 c 178 s 11, part; Rem. Supp. 1941 s 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.

catchline: Installment sales or leases.


title: RCW 82.12.070

text:
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 s 319; 2004 c 153 s 305; 1982 1st ex.s. c 35 s 38; 1975 1st ex.s. c 278 s 55; 1961 c 15 s 82.12.070. Prior: 1959 ex.s. c 3 s 14; 1959 c 197 s 9; prior: 1941 c 178 s 11, part; Rem. Supp. 1941 s 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.

catchline: Cash receipts taxpayers—Bad debts.


title: RCW 82.12.080

text:
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 s 82.12.080. Prior: 1949 c 228 s 9, part; 1945 c 249 s 8, part; 1943 c 156 s 10, part; 1939 c 225 s 18, part; 1937 c 191 s 4, part; 1935 c 180 s 35, part; Rem. Supp. 1949 s 8470-35, part.]

catchline: Administration.


title: RCW 82.12.145

text:
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 s 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.

catchline: Delivery charges.


title: RCW 82.12.185

text:
(1) The total price of any transaction may be adjusted as provided in RCW 1.100.010.
(2) The use tax imposed under this chapter must be calculated on the selling price of goods, services, or other products subject to use tax without regard to any rounding applied under RCW 1.100.010.
(3) Any rounding permitted under RCW 1.100.010 applies solely to the cash tendered in an in-person retail sales transaction and does not alter the measure of the use tax due under this chapter.
(4) Nothing in this section authorizes the rounding of the amount of use tax due.
(5) For the purposes of this section, "total price" and "transaction" have the same meanings as provided in RCW 1.100.010.
[ 2026 c 138 s 6.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2026 c 131: See note following RCW 1.100.010.

catchline: Total price of any transaction—Adjustment—Use tax.


title: RCW 82.12.195

text:
(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 s 5; 2007 c 6 s 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.

catchline: Bundled transactions—Tax imposed.


title: RCW 82.12.207

text:
(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 s 7; 2013 2nd sp.s. c 13 s 703.]
Notes:
Findings—Intent—Tax preference performance statement—2019 c 426 ss 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.

catchline: Investment data for investment firms. (Expires July 1, 2031.)


title: RCW 82.12.211

text:
The provisions of RCW 82.08.211 apply throughout this chapter.
[ 2026 c 217 s 2.]
Notes:
Expiration date—Effective date—2026 c 217: See notes following RCW 82.08.211.

catchline: Community preservation and development authority account—Use tax. (Expires January 1, 2037.)


title: RCW 82.12.215

text:
(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 s 2; 2013 2nd sp.s. c 13 s 1104.]
Notes:
*Reviser's note: RCW 47.68.250 was amended by 2021 c 131 s 2, changing subsection (5)(c)(ii) to subsection (6)(c)(ii).
Intent—Findings—Tax preference review—2020 c 304 ss 1-5; 2013 2nd sp.s. c 13 ss 1101-1105: See note following RCW 47.68.250.
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.08.215.

catchline: Exemptions—Large private airplanes. (Expires July 1, 2031.)


title: RCW 82.12.225

text:
(1) The provisions of this chapter do not apply in respect to the use of any article of personal property, valued at less than twelve thousand dollars, purchased or received as a prize in a contest of chance, as defined in RCW 82.04.285, from a nonprofit organization or a library, if the gross income the nonprofit organization or library receives from the sale is exempt under RCW 82.04.3651.
(2)(a) Beginning December 2020, and each December thereafter, the department must adjust the value limit for the exemption under subsection (1) of this section by multiplying the current value limit for the exemption under subsection (1) of this section by the greater of one or one plus the percentage change in the consumer price index for the most recent twelve-month period available as of December 1st of the current calendar year, and rounding the result to the nearest ten dollars. If an adjustment under this subsection (2) would reduce the value limit for the exemption under subsection (1) of this section, the department may not adjust the value limit for use in the following year. The department must promptly publish the adjusted value limit for the next calendar year on its public website. Each adjusted value limit calculated under this subsection takes effect on the following January 1st.
(b) For purposes of this subsection (2):
(i) "Consumer price index" means the consumer price index for all urban consumers, all items, (CPI-U) for the Seattle area as calculated by the United States bureau of labor statistics or successor agency. If the United States bureau of labor statistics or successor agency ceases to calculate a CPI-U for the Seattle area, "consumer price index" means a successor index as determined by the department consistent with the purpose of this subsection (2); and
(ii) "Seattle area" means the geographic area sample that includes Seattle and surrounding areas.
[ 2020 c 159 s 1; 2015 3rd sp.s. c 32 s 2; 2013 2nd sp.s. c 13 s 1402.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2020 c 159: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2020 c 159 s 2.]
Tax preference performance statement—2015 3rd sp.s. c 32 s 2: "(1) This section is the tax preference performance statement for the tax preference in section 2 of this act. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to accomplish a general purpose as indicated in RCW 82.32.808(2)(f).
(3) It is the legislature's specific public policy objective to provide use tax relief for individuals who support charitable activities by purchasing or winning articles of personal property from a nonprofit organization or library when the personal property is sales tax exempt.
(4) To measure the effectiveness of the exemption provided in this act in achieving the specific public policy objective described in [subsection] (3) of this section, the joint legislative audit and review committee must evaluate this tax preference." [ 2015 3rd sp.s. c 32 s 1.]
Intent—2013 2nd sp.s. c 13: "It is the intent of part XIV of this act to provide use tax relief for individuals who support charitable activities by purchasing or winning articles of personal property from a nonprofit organization or library when the personal property is sales tax exempt. It is also the intent of the legislation to provide this tax preference in a fiscally responsible manner by capping the exemption for articles of personal property that are valued at ten thousand dollars or less." [ 2013 2nd sp.s. c 13 s 1401.]
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.


title: RCW 82.12.665

text:
(1) The tax levied by RCW 82.12.020 does not apply to the use of tangible personal property purchased on a federal military reservation sold to a disabled veteran or member of the armed forces by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adaptive recreational and rehabilitation facility dedicated to the assistance of disabled veterans and members of the armed forces of the United States of America.
(2) For the purposes of this section, "adaptive recreational and rehabilitation facility" means a facility that provides activity modifications, assistive technologies, or other services to allow people with disabilities to participate in recreational activities, sports, or physical rehabilitation efforts.
(3) This section expires January 1, 2035.
[ 2024 c 141 s 4.]
Notes:
Tax preference performance statement—Effective date—2024 c 141 ss 2-4: See notes following RCW 82.04.665.

catchline: Exemptions—Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)


title: RCW 82.12.700

text:
(1) The provisions of this chapter do not apply in respect to the use of a vessel thirty feet or longer if a nonresident individual:
(a) Purchased the vessel from a vessel dealer in accordance with RCW 82.08.700;
(b) Purchased the vessel in the state from a person other than a vessel dealer, but the nonresident individual purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is purchased in this state; or
(c) Acquired the vessel outside the state, but purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is first brought into this state.
(2) Any vessel dealer that makes tax exempt sales under RCW 82.08.700 shall issue use permits under this section. A vessel dealer shall issue a use permit under this section if the dealer is satisfied that the individual purchasing the permit is a nonresident. The use permit is valid for twelve consecutive months from the date of issuance. A use permit is not renewable, and an individual may only purchase one use permit for a particular vessel. A person who has been issued a use permit under RCW 82.08.700 for a particular vessel may not purchase a use permit under this section for the same vessel after the use permit issued under RCW 82.08.700 expires. All other requirements and conditions, not inconsistent with the provisions of this section, relating to use permits in RCW 82.08.700, apply to use permits under this section. A person may not claim an exemption under RCW 82.12.0251(1) within twenty-four months after a use permit, issued under this section or RCW 82.08.700, for the same vessel, has expired.
(3)(a) Except as provided in (b) of this subsection, a nonresident who claims an exemption under this section and who uses a vessel in this state after his or her use permit for that vessel has expired is liable for the tax imposed under RCW 82.12.020 based on the value of the vessel at the time that the vessel was either purchased in this state under circumstances in which the exemption under RCW 82.08.700 did not apply or was first brought into this state, as the case may be. Interest at the rate provided in RCW 82.32.050 applies to amounts due under this subsection, retroactively to the date that the vessel was purchased in this state or first brought into the state, and accrues until the full amount of tax due is paid to the department.
(b) A nonresident individual who is exempt under both this section and RCW 82.08.700 and who uses a vessel in this state after his or her use permit for that vessel expires is liable for tax and interest as provided in RCW 82.08.700(5).
(4) Any vessel dealer that issues a use permit to an individual who does not hold valid identification establishing out-of-state residency, and any dealer that fails to maintain records for each use permit issued that shows the type of proof accepted, including any identification numbers where appropriate, and the expiration date, if any, is personally liable for the amount of tax due.
[ 2007 c 22 s 2.]
Notes:
Effective date—2007 c 22: See note following RCW 82.08.700.

catchline: Exemptions—Vessels sold to nonresidents.


title: RCW 82.12.702

text:
(1) The provisions of this chapter do not apply with respect to the use of goods or services by an eligible farmer.
(2) The definitions, conditions, and requirements of RCW 82.08.702 apply to this section.
[ 2024 c 222 s 2.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—Effective date—2024 c 222: See notes following RCW 82.08.702.

catchline: Exemptions—Sales to a farmer performing custom farming services or farm management services.


title: RCW 82.12.710

text:
(1) This chapter does not apply in respect to the use of the following services subject to the tax imposed in RCW 82.12.020 by public libraries, library districts, library service centers, K-12 schools, school districts, and educational service districts:
(a) Information technology services;
(b) Custom website development;
(c) Investigation, security, and armored car services;
(d) Temporary staffing; and
(e) Custom software and customization of prewritten software.
(2) Sellers making tax-exempt sales under this section must obtain an exemption certificate from the purchaser in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files.
[ 2026 c 238 s 1103.]
Notes:
Automatic expiration date and tax preference performance statement exemption—Effective date—Severability—2026 c 238 ss 1101-1104: See notes following RCW 82.08.710.
Findings—Intent—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Exemptions—Use of certain services by public libraries and schools.


title: RCW 82.12.798

text:
(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 s 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.

catchline: Exemptions—Use of feminine hygiene products.


title: RCW 82.12.7983

text:
(1) Beginning January 1, 2029, the tax levied by RCW 82.12.020 does not apply to the use of grooming and hygiene products.
(2) For purposes of this section, "grooming and hygiene products" has the same meaning as provided in RCW 82.08.7983.
[ 2026 c 238 s 904.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Exemptions—Use of grooming and hygiene products.


title: RCW 82.12.7987

text:
(1) Beginning January 1, 2029, the tax levied by this chapter does not apply to the use of diapers.
(2) For the purposes of this section, "diapers" has the same meaning as in RCW 82.08.7987.
[ 2026 c 238 s 906.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Exemptions—Use of diapers.


title: RCW 82.12.799

text:
(1) Except as otherwise provided in this section, the provisions of this chapter do not apply to the use of a vessel exempt from registration under RCW 88.02.570(12).
(2) The use of a vessel exempt from registration under RCW 88.02.570(12) for chartering with a captain or crew is subject to the tax imposed in RCW 82.12.020 based on the reasonable bare rental value of the vessel as provided in RCW 82.12.010(7)(c).
(3) This section expires January 1, 2029.
[ 2021 c 150 s 6.]

catchline: Exemptions—Vessels exempt from registration. (Expires January 1, 2029.)


title: RCW 82.12.800

text:
(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310, by the manufacturer of the vessel:
(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, to include performance, endurance, and sink testing, if the vessel is to be held for sale;
(b) Training activities of a manufacturer's employees, agents, or subcontractors involved in the development and manufacturing of the manufacturer's vessels, if the vessel is to be held for sale;
(c) Activities to promote the sale of the manufacturer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from vessel promotional events for the express purpose of displaying a manufacturer's vessels;
(d) Any vessels loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;
(e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;
(f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and
(g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.
(2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.
[ 2011 c 171 s 121; 1997 c 293 s 1.]
Notes:
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.

catchline: Exemptions—Uses of vessel, vessel's trailer by manufacturer.


title: RCW 82.12.801

text:
(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310, by a vessel dealer registered under chapter 88.02 RCW:
(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, if the vessel is held for sale;
(b) Training activity of a dealer's employees, agents, or subcontractors involved in the sale of the dealer's vessels, if the vessel is held for sale;
(c) Activities to promote the sale of the dealer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from promotional vessel events for the express purpose of displaying a dealer's vessels for sale, provided it is displayed on the vessel that it is, in fact, for sale and the identification of the registered vessel dealer offering the vessel for sale is also displayed on the vessel;
(d) Any vessel loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;
(e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;
(f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and
(g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.
(2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.
[ 2011 c 171 s 122; 1997 c 293 s 2.]
Notes:
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.

catchline: Exemptions—Uses of vessel, vessel's trailer by dealer.


title: RCW 82.12.802

text:
If a vessel held in inventory is used by a vessel dealer or vessel manufacturer for personal use, use tax shall be due based only on the reasonable rental value of the vessel used, but only if the vessel dealer or manufacturer can show that the vessel is truly held for sale and that the dealer or manufacturer is and has been making good faith efforts to sell the vessel. The department may by rule require dealers and manufacturers to provide vessel logs or other documentation showing that vessels are truly held for sale.
[ 1997 c 293 s 3.]

catchline: Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.


title: RCW 82.12.803

text:
(1) The provisions of this chapter shall not apply in respect to the use of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to labor and services rendered in respect to the repairing, cleaning, altering, or improving of nebulizers. "Nebulizer" has the same meaning as in RCW 82.08.803.
(2) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department in a form and manner prescribed by the department.
[ 2007 c 6 s 1104; 2004 c 153 s 105.]
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.

catchline: Exemptions—Nebulizers.


title: RCW 82.12.804

text:
The provisions of this chapter shall not apply in respect to the use of ostomic items by colostomy, ileostomy, or urostomy patients. "Ostomic items" has the same meaning as in RCW 82.08.804.
[ 2004 c 153 s 107.]
Notes:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.

catchline: Exemptions—Ostomic items.


title: RCW 82.12.805

text:
(1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit equals the state share of use tax computed to be due under RCW 82.12.020. The person must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax.
(2) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217.
(3) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.
(4) Credits may not be claimed under this section for taxable events occurring on or after January 1, 2027.
[ 2017 c 135 s 29; 2015 3rd sp.s. c 6 s 505; 2011 c 174 s 305. Prior: 2010 1st sp.s. c 2 s 4; 2010 c 114 s 128; 2009 c 535 s 620; 2006 c 182 s 4; 2004 c 24 s 11.]
Notes:
Effective date—2017 c 135: See note following RCW 82.32.534.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Findings—Tax preference performance statement—2015 3rd sp.s. c 6 ss 502-506: See note following RCW 82.04.2909.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.

catchline: Exemptions—Personal property used at an aluminum smelter.


title: RCW 82.12.806

text:
(1) The provisions of this chapter do not apply in respect to the use, by a printer or publisher, of computer equipment, including repair parts and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed material, or to labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the computer equipment. This exemption applies only to computer equipment not otherwise exempt under RCW 82.12.02565.
(2) For the purposes of this section, the definitions in RCW 82.08.806 apply.
[ 2004 c 8 s 3.]
Notes:
Findings—Intent—2004 c 8: See note following RCW 82.08.806.

catchline: Exemptions—Use of computer equipment parts and services by printer or publisher.


title: RCW 82.12.807

text:
(1) The tax levied by this chapter does not apply to the value of delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.
(2) "Delivery charges" and "direct mail" have the same meanings as in RCW 82.08.010.
[ 2005 c 514 s 116.]
Notes:
Effective date—2005 c 514: See note following RCW 82.04.4272.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.

catchline: Exemptions—Direct mail delivery charges.


title: RCW 82.12.808

text:
(1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a comprehensive cancer center. 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 82.04.4265 and 82.08.808 apply to this section.
[ 2005 c 514 s 403.]
Notes:
Part headings not law—2005 c 514: "Part headings used in this act are not any part of the law." [ 2005 c 514 s 1301.]
Severability—2005 c 514: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2005 c 514 s 1309.]
Effective date—2005 c 514 ss 401-403: See note following RCW 82.04.4265.

catchline: Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.


title: RCW 82.12.809

text:
(1)(a) Except as provided in subsection (4) of this section, the provisions of this chapter do not apply in respect to the use of new passenger cars, light duty trucks, and medium duty passenger vehicles, which (i) are exclusively powered by a clean alternative fuel or (ii) use at least one method of propulsion that is capable of being reenergized by an external source of electricity and are capable of traveling at least thirty miles using only battery power.
(b) Beginning with purchases made or lease agreements signed on or after July 1, 2016, the exemption in this section is only applicable for up to thirty-two thousand dollars of a vehicle's purchase price or the total lease payments made plus the purchase price of the leased vehicle if the original lessee purchases the leased vehicle before the expiration of the exemption as described in RCW 82.08.809(6).
(2) The definitions in RCW 82.08.809 apply to this section.
(3) A taxpayer is not liable for the tax imposed in RCW 82.12.020 on the use, on or after the expiration of the exemption as described in RCW 82.08.809(6), of a passenger car, light duty truck, or medium duty passenger vehicle that is exclusively powered by a clean alternative fuel or uses at least one method of propulsion that is capable of being reenergized by an external source of electricity and is capable of traveling at least thirty miles using only battery power, if the taxpayer used such vehicle in this state before the expiration of the exemption as described in RCW 82.08.809(6), and the use was exempt under this section from the tax imposed in RCW 82.12.020.
(4)(a) For vehicles identified in subsection (1)(a) of this section purchased on or after July 1, 2016, and before the expiration of the exemption as described in RCW 82.08.809(6), or for leased vehicles identified in subsection (1)(a) of this section for which the lease agreement was signed on or after July 1, 2016, and before the expiration of the exemption as described in RCW 82.08.809(6), a vehicle is not exempt from use tax as described under subsection (1)(b) of this section if, at the time the tax is imposed for purchased vehicles or at the inception of the lease for leased vehicles, the lowest manufacturer's suggested retail price, as determined in rule by the department of licensing pursuant to chapter 34.05 RCW, for the base model is more than forty-two thousand five hundred dollars.
(b) For vehicles identified in subsection (1)(a) of this section purchased on or after July 15, 2015, and before July 1, 2016, or for leased vehicles identified in subsection (1)(a) of this section for which the lease agreement was signed on or after July 15, 2015, and before July 1, 2016, a vehicle is not exempt from use tax if the fair market value of the vehicle exceeds thirty-five thousand dollars at the time the tax is imposed for purchased vehicles, or at the inception of the lease for leased vehicles.
(c) For leased vehicles for which the lease agreement was signed before July 1, 2015, lease payments are exempt from use tax as described under subsection (1)(a) of this section regardless of the vehicle's fair market value at the inception of the lease.
(5) On the last day of January, April, July, and October of each year, the state treasurer, based upon information provided by the department, must transfer from the multimodal transportation account to the general fund a sum equal to the dollar amount that would otherwise have been deposited into the general fund during the prior calendar quarter but for the exemption provided in this section. Information provided by the department to the state treasurer must be based on the best available data. For purposes of this section, the first transfer for the calendar quarter after July 15, 2015, must be calculated assuming only those revenues that should have been deposited into the general fund beginning July 1, 2015.
(6)(a) The exemption provided under this section does not apply to the use of new passenger cars, light duty trucks, and medium duty passenger vehicles, or lease payments due on such vehicles, if the date of sale of the vehicle from the seller to the buyer occurred or the lease agreement was signed after the expiration of the exemption as provided in RCW 82.08.809(6).
(b) All leased vehicles that qualified for the exemption before the expiration of the exemption must continue to receive the exemption as described under subsection (1)(b) of this section on lease payments due through the remainder of the lease.
(c) Nothing in this subsection (6) may be construed to allow an exemption under this section for the purchase of a qualifying vehicle by the original lessee of the vehicle after the expiration of the exemption.
[ 2016 sp.s. c 32 s 3; 2015 3rd sp.s. c 44 s 409; 2010 1st sp.s. c 11 s 3; 2005 c 296 s 3.]
Notes:
Effective date—Tax preference performance statement—2016 sp.s. c 32: See notes following RCW 82.08.809.
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Tax preference performance statement—2015 3rd sp.s. c 44 ss 408 and 409: See note following RCW 82.08.809.
Effective date—2005 c 296: See note following RCW 82.08.809.

catchline: Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.


title: RCW 82.12.810

text:
(1) For the purposes of this section, "air pollution control facilities" mean any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation.
(2) The provisions of this chapter do not apply in respect to:
(a) The use of air pollution control facilities installed and used by a light and power business, as defined in RCW 82.16.010, in generating electric power; or
(b) The use of labor and services performed in respect to the installing of air pollution control facilities.
(3) The exemption provided under this section applies only to air pollution control facilities that are:
(a) Constructed or installed after May 15, 1997, and used in a thermal electric generation facility placed in operation after December 31, 1969, and before July 1, 1975; and
(b) Constructed or installed to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter 70A.15 RCW.
(4) This section does not apply to the use of tangible personal property for maintenance or repairs of the pollution control equipment or to labor and services performed in respect to such maintenance or repairs.
(5) If production of electricity at a thermal electric generation facility for any calendar year after 2002 and before 2023 falls below a twenty percent annual capacity factor for the generation facility, all or a portion of the tax previously exempted under this section in respect to construction or installation of air pollution control facilities at the generation facility shall be due according to the schedule provided in RCW 82.08.810(5).
(6) *RCW 82.32.393 applies to this section.
[ 2020 c 20 s 1479; 2003 c 5 s 12; 1997 c 368 s 3.]
Notes:
*Reviser's note: RCW 82.32.393 expired December 31, 2015.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Findings—Intent—Rules adoption—Severability—Effective date—1997 c 368: See notes following RCW 82.08.810.

catchline: Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.


title: RCW 82.12.814

text:
(1) This chapter does not apply to the use of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient.
(2) For the purposes of this section, "complex needs patient" has the same meaning as in RCW 74.09.557.
[ 2023 c 319 s 2.]
Notes:
Application—Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 319: See notes following RCW 82.08.814.


title: RCW 82.12.817

text:
(1) Subject to the limitations in this subsection and RCW 82.08.993(1)(c), beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, 50 percent of the tax levied by RCW 82.12.020 does not apply to sales or leases of new electric passenger cars, light duty trucks, and medium duty passenger vehicles, that are powered by a fuel cell.
(2)(a) Subject to the limitations in this subsection (2), beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, the entire tax levied by RCW 82.12.020 does not apply to the sale or lease of used electric passenger cars, light duty trucks, and medium duty passenger vehicles, that are powered by a fuel cell.
(b) The per vehicle exemption must be based on the sales price for purchased vehicles and fair market value at the inception of the lease for leased vehicles. However, the maximum value amount eligible for the exemption under (a) of this subsection is the lesser of either $16,000 or the fair market value of the vehicle.
(c) A person may not claim the exemption under this subsection (2) if the person claims the exemption under RCW 82.08.9999 or 82.12.9999.
(3) The buyer must keep records necessary for the department to verify eligibility under this section. The buyer claiming the exemption must also submit itemized information to the department for all vehicles for which an exemption is claimed that must include the following: Vehicle make; vehicle model; model year; whether the vehicle has been sold or leased; date of sale or start date of lease; length of lease; sales price for purchased vehicles and fair market value at the inception of the lease for leased vehicles; and the total amount qualifying for the incentive claimed for each vehicle, in addition to the future monthly amount to be claimed for each leased vehicle. This information must be provided in a form and manner prescribed by the department.
(4)(a) Sales of vehicles delivered to the buyer after the expiration of this section, or leased vehicles for which the lease agreement was signed after the expiration of this section, do not qualify for the exemptions under this section.
(b) All leased vehicles that qualified for the exemption under this section before the expiration of this section must continue to receive the exemption on any lease payments due through the remainder of the lease.
(5) The definitions in RCW 82.08.993 apply to this section.
(6) This section expires June 30, 2029.
[ 2022 c 182 s 304; 2021 c 171 s 3.]
Notes:
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Tax preference performance statement—Effective date—2021 c 171: See notes following RCW 82.08.993.

catchline: Exemptions—Fuel cell electric vehicles. (Expires June 30, 2029.)


title: RCW 82.12.818

text:
(1) Except as provided in subsection (3) of this section, in addition to the tax imposed under RCW 82.12.020, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any motor vehicle if the value of the motor vehicle exceeds $100,000.
(2)(a) Except as provided in (b) of this subsection, the tax is levied and must be collected in an amount equal to the value of the motor vehicle that exceeds the deduction amount specified in (c) of this subsection, multiplied by eight percent.
(b) In the case of a seller required to collect use tax under this section from the purchaser, the tax must be collected in an amount equal to eight percent of the remainder that results when the amount specified in (c) of this subsection is deducted from the sum of the selling price and the value of trade-in property of like kind.
(c) The deduction amount is $100,000 for fiscal year 2026. The deduction amount must be annually adjusted on July 1st of each year by increasing the amount by two percent and rounding the result to the nearest whole dollar.
(3) The taxes imposed under this section do not apply to the use of:
(a) A commercial motor vehicle, as defined in RCW 46.25.010;
(b) A motor vehicle that has a gross vehicle weight rating of greater than 10,000 pounds other than motor homes, as defined in RCW 46.04.305; or
(c) From July 1, 2026, through December 31, 2026, a motor home, as defined in RCW 46.04.305.
(4) The revenue collected under this section must be deposited in the multimodal transportation account created in RCW 47.66.070.
(5) For the purposes of this section, "value of the motor vehicle" means the same as in RCW 82.08.817.
[ 2026 c 255 s 202; 2025 c 417 s 204.]
Notes:
Effective date—2026 c 255 ss 101, 102, 201, 202, 203, 301, and 302: See note following RCW 82.08.020.
Intent—2026 c 255: See note following RCW 82.08.020.
Effective date—2025 c 417 ss 104, 105, 107-110, 201-206, 301-303, 604, and 903: See note following RCW 46.17.355.
Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 417 ss 203, 204, 207, and 208: See note following RCW 82.08.817.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.

catchline: Additional tax on use of motor vehicles if vehicle value exceeds $100,000.


title: RCW 82.12.820

text:
(1) Wholesalers or third-party warehousers who own or operate warehouses or grain elevators, and retailers who own or operate distribution centers, and who have paid the tax levied under RCW 82.12.020 on:
(a) Material-handling equipment and racking equipment and labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the equipment; or
(b) Materials incorporated in the construction of a warehouse or grain elevator, are eligible for an exemption on tax paid in the form of a remittance or credit against tax owed. The amount of the remittance or credit is computed under subsection (2) of this section and is based on the state share of use tax.
(2)(a) A person claiming an exemption from state tax in the form of a remittance under this section must pay the tax imposed by RCW 82.12.020 to the department. The person may then apply to the department for remittance of all or part of the tax paid under RCW 82.12.020. For grain elevators with bushel capacity of one million but less than two million, the remittance is equal to fifty percent of the amount of tax paid. For warehouses with square footage of two hundred thousand or more and for grain elevators with bushel capacity of two million or more, the remittance is equal to one hundred percent of the amount of tax paid for qualifying construction materials, and fifty percent of the amount of tax paid for qualifying material-handling equipment and racking equipment.
(b) The department shall determine eligibility under this section based on information provided by the buyer and through audit and other administrative records. The buyer shall on a quarterly basis submit an information sheet, in a form and manner as required by the department by rule, specifying the amount of exempted tax claimed and the qualifying purchases or acquisitions for which the exemption is claimed. The buyer shall retain, in adequate detail to enable the department to determine whether the equipment or construction meets the criteria under this section: Invoices; proof of tax paid; documents describing the material-handling equipment and racking equipment; location and size of warehouses, if applicable; and construction invoices and documents.
(c) The department shall on a quarterly basis remit or credit exempted amounts to qualifying persons who submitted applications during the previous quarter.
(3) Warehouse, grain elevators, and material-handling equipment and racking equipment for which an exemption, credit, or deferral has been or is being received under chapter 82.60, 82.62, or 82.63 RCW or RCW 82.08.02565 or 82.12.02565 are not eligible for any remittance under this section. Materials incorporated in warehouses and grain elevators upon which construction was initiated prior to May 20, 1997, are not eligible for a remittance under this section.
(4) The lessor or owner of the warehouse or grain elevator is not eligible for a remittance or credit under this section unless the underlying ownership of the warehouse or grain elevator and material-handling equipment and racking equipment vests exclusively in the same person, or unless the lessor by written contract agrees to pass the economic benefit of the exemption to the lessee in the form of reduced rent payments.
(5) The definitions in RCW 82.08.820 apply to this section.
[ 2006 c 354 s 13; 2005 c 513 s 12; 2003 c 5 s 13; 2000 c 103 s 9; 1997 c 450 s 3.]
Notes:
Effective dates—2006 c 354: See note following RCW 82.04.4268.
Effective dates—2005 c 513: See note following RCW 82.04.4266.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Findings—Intent—Report—Effective date—1997 c 450: See notes following RCW 82.08.820.

catchline: Exemptions—Warehouse and grain elevators and distribution centers.


title: RCW 82.12.832

text:
The provisions of this chapter do not apply with respect to the use of gun safes as defined in RCW 82.08.832.
[ 1998 c 178 s 2.]
Notes:
Effective date—1998 c 178: See note following RCW 82.08.832.

catchline: Exemptions—Use of gun safes.