title: RCW 82.12.834

text:
This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of an option to purchase at the end of the lease term, but only if the seller/lessee previously paid any tax otherwise due under this chapter or chapter 82.08 RCW at the time of acquisition of the tangible personal property.
[ 2001 c 320 s 6; 2000 2nd sp.s. c 4 s 22.]
Notes:
Effective date—2001 c 320: See note following RCW 11.02.005.
Findings—Construction—2000 2nd sp.s. c 4 ss 18-30: See notes following RCW 81.112.300.

catchline: Exemptions—Sales/leasebacks by regional transit authorities.


doc_type: statute

jurisdiction: wa

title: RCW 82.12.845

text:
This chapter does not apply to the use of motorcycles that are loaned to the department of licensing exclusively for the provision of motorcycle training under RCW 46.20.520, or to persons contracting with the department to provide this training.
[ 2001 c 121 s 1.]

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Use of motorcycles loaned to department of licensing.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.12.850

text:
The provisions of this chapter do not apply in respect to the use of conifer seed to grow seedlings if the seedlings are grown by a person other than the owner of the seed. This section applies only if the seedlings will be used for growing timber outside Washington, or if the owner of the conifer seed is an Indian tribe or member and the seedlings will be used for growing timber in Indian country.
If the owner of conifer seed is not able to determine at the time the seed is used in a growing process whether the use of the seed is exempt from tax under this section, the owner may defer payment of the use tax until it is determined that the seedlings will be planted for growing timber in Washington. For the purposes of this section, "Indian country" has the meaning given in RCW 82.24.010.
[ 2001 c 129 s 3.]
Notes:
Finding—Intent—Retroactive application—2001 c 129: See notes following RCW 82.08.850.

catchline: Exemptions—Conifer seed.


title: RCW 82.12.855

text:
(1) The provisions of this chapter do not apply in respect to the use by an eligible farmer of:
(a) Replacement parts for qualifying farm machinery and equipment;
(b) Labor and services rendered in respect to the installing of replacement parts; and
(c) Labor and services rendered in respect to the repairing of qualifying farm machinery and equipment, provided that during the course of repairing no tangible personal property is installed, incorporated, or placed in, or becomes a component of, the qualifying farm machinery and equipment other than replacement parts.
(2)(a) Notwithstanding anything to the contrary in this chapter, if a single transaction involves services that are not exempt under this section and services that would be exempt under this section if provided separately, the exemptions provided in subsection (1)(b) and (c) of this section apply if: (i) The seller makes a separately itemized charge for labor and services described in subsection (1)(b) or (c) of this section; and (ii) the separately itemized charge does not exceed the seller's usual and customary charge for such services.
(b) If the requirements in (a)(i) and (ii) of this subsection (2) are met, the exemption provided in subsection (1)(b) or (c) of this section applies to the separately itemized charge for labor and services described in subsection (1)(b) or (c) of this section.
(3) The definitions and recordkeeping requirements in RCW 82.08.855 apply to this section.
(4) If a person is an eligible farmer as defined in RCW 82.08.855(4)(b)(iv) who cannot prove income because the person is new to farming or newly returned to farming, the exemption under this section will apply only if one of the conditions in RCW 82.08.855(3)(b)(i) (A) or (B) is met. If neither of those conditions are met, any taxes for which an exemption under this section was claimed and interest on such taxes must be paid. Amounts due under this subsection shall be in accordance with RCW 82.08.855(3)(b)(ii).
(5) Except as provided in subsection (4) of this section, the department may not assess the tax imposed under this chapter against a person who no longer qualifies as an eligible farmer with respect to the use of any articles or services exempt under subsection (1) of this section, if the person was an eligible farmer when the person first put the articles or services to use in this state.
[ 2014 c 97 s 603; 2007 c 332 s 2; 2006 c 172 s 2.]
Notes:
Effective date—2006 c 172: See note following RCW 82.08.855.

catchline: Exemptions—Replacement parts for qualifying farm machinery and equipment.


title: RCW 82.12.860

text:
(1) This chapter does not apply to state credit unions with respect to the use of any article of tangible personal property, digital good, digital code, digital automated service, service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), or extended warranty, acquired from a federal credit union, foreign credit union, or out-of-state credit union as a result of a merger or conversion.
(2) For purposes of this section, the following definitions apply:
(a) "Federal credit union" means a credit union organized and operating under the laws of the United States.
(b) "Foreign credit union" means a credit union organized and operating under the laws of another country or other foreign jurisdiction.
(c) "Out-of-state credit union" means a credit union organized and operating under the laws of another state or United States territory or possession.
(d) "State credit union" means a credit union organized and operating under the laws of this state.
[ 2017 c 323 s 526; 2015 c 169 s 10; 2009 c 535 s 621; 2006 c 11 s 1.]
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.

catchline: Exemptions—Property and services acquired from a federal credit union.


title: RCW 82.12.865

text:
(1) The provisions of this chapter do not apply with respect to the use of diesel fuel, biodiesel fuel, or aircraft fuel, by a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were acquired as separate products.
(2) The definitions in RCW 82.08.865 apply to this section.
[ 2010 c 106 s 222; 2007 c 443 s 2; 2006 c 7 s 2.]
Notes:
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—2007 c 443: See note following RCW 82.08.865.
Effective date—2006 c 7: See note following RCW 82.08.865.
Additional use tax exemption for fuel: RCW 82.12.0256.

catchline: Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.


title: RCW 82.12.875

text:
(1) The tax imposed by RCW 82.12.020 does not apply to the use of prescribed add-on automotive adaptive equipment or to labor and services rendered in respect to the installation and repairing of such equipment. The exemption under this section only applies if the sale of the prescribed add-on automotive adaptive equipment or labor and services was exempt from sales tax under RCW 82.08.875 or would have been exempt from sales tax under RCW 82.08.875 if the equipment or labor and services had been purchased in this state.
(2) For purposes of this section, "prescribed add-on automotive adaptive equipment" has the same meaning as provided in RCW 82.08.875.
(3) This section expires July 1, 2028.
[ 2018 c 130 s 4; 2013 c 211 s 3.]
Notes:
Findings—Intent—Tax preference performance statement—2018 c 130: See notes following RCW 82.08.875.
Findings—Intent—Effective date—2013 c 211: See notes following RCW 82.08.875.

catchline: Automotive adaptive equipment. (Expires July 1, 2028.)


title: RCW 82.12.880

text:
(1) The provisions of this chapter do not apply with respect to the use by farmers or by veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.
(2) The definitions in RCW 82.08.880 apply to this section.
[ 2001 2nd sp.s. c 17 s 2.]
Notes:
Effective date—2001 2nd sp.s. c 17: See note following RCW 82.08.880.

catchline: Exemptions—Animal pharmaceuticals.


title: RCW 82.12.890

text:
(1) The provisions of this chapter do not apply with respect to the use by an eligible person of:
(a) Qualifying livestock nutrient management equipment;
(b) Labor and services rendered in respect to installing, repairing, cleaning, altering, or improving qualifying livestock nutrient management equipment; and
(c)(i) Tangible personal property that becomes an ingredient or component of qualifying livestock nutrient management facilities in the course of repairing, cleaning, altering, or improving of such facilities.
(ii) The exemption provided in this subsection (1)(c) does not apply to the use of tangible personal property that becomes an ingredient or component of qualifying livestock nutrient management facilities during the course of constructing new, or replacing previously existing, qualifying livestock nutrient management facilities.
(2)(a) To be eligible, the equipment and facilities must be used exclusively for activities necessary to maintain a livestock nutrient management plan.
(b) The exemption applies to the use of tangible personal property and labor and services made after the livestock nutrient management plan is: (i) Certified under chapter 90.64 RCW; (ii) approved as part of the permit issued under chapter 90.48 RCW; or (iii) approved as required under RCW 82.08.890(4)(c)(iii).
(3) The definitions and recordkeeping requirements in RCW 82.08.890 apply to this section.
(4) The exemption under this section does not apply to the use of tangible personal property and services if first use of the property or services in this state occurs from July 1, 2010, through June 30, 2013.
[ 2014 c 97 s 604; 2010 1st sp.s. c 23 s 602; 2009 c 469 s 602; 2006 c 151 s 3; 2003 c 5 s 15; 2001 2nd sp.s. c 18 s 3.]
Notes:
Effective date—2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405: See note following RCW 82.04.2907.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—2009 c 469: See note following RCW 82.08.962.
Effective date—Conservation commission—Report to legislature—2006 c 151: See notes following RCW 82.08.890.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Intent—Effective date—2001 2nd sp.s. c 18: See notes following RCW 82.08.890.

catchline: Exemptions—Livestock nutrient management equipment and facilities.


title: RCW 82.12.900

text:
The provisions of this chapter do not apply with respect to:
(1) Equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment, or to services rendered in respect to installing, constructing, repairing, cleaning, altering, or improving equipment necessary to process biogas from a landfill into marketable coproducts; and
(2) The use of anaerobic digesters, tangible personal property that becomes an ingredient or component of anaerobic digesters, or the use of services rendered in respect to installing, repairing, cleaning, altering, or improving eligible tangible personal property by an eligible person establishing or operating an anaerobic digester, as defined in RCW 82.08.900.
[ 2018 c 164 s 6; 2006 c 151 s 5; 2003 c 5 s 16; 2001 2nd sp.s. c 18 s 5.]
Notes:
Reviser's note: The tax preference enacted in section 6, chapter 164, Laws of 2018 expires January 1, 2029, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).
Tax preference performance statement—Effective date—2018 c 164: See notes following RCW 82.08.900.
Effective date—Conservation commission—Report to legislature—2006 c 151: See notes following RCW 82.08.890.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Intent—Effective date—2001 2nd sp.s. c 18: See notes following RCW 82.08.890.

catchline: Exemptions—Anaerobic digesters.


title: RCW 82.12.910

text:
(1) The provisions of this chapter do not apply with respect to the use by a farmer of propane or natural gas to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures used to house chickens. The structures must be used exclusively to house chickens that are sold as agricultural products.
(2) The exemption certificate, recordkeeping requirements, and definitions of RCW 82.08.910 apply to this section.
[ 2001 2nd sp.s. c 25 s 4.]
Notes:
Purpose—Intent—Part headings not law—2001 2nd sp.s. c 25: See notes following RCW 82.04.260.

catchline: Exemptions—Propane or natural gas to heat chicken structures.


title: RCW 82.12.920

text:
(1) The provisions of this chapter do not apply with respect to the use by a farmer of bedding materials used to accumulate and facilitate the removal of chicken manure. The farmer must be raising chickens that are sold as agricultural products.
(2) The exemption certificate, recordkeeping requirements, and definitions of RCW 82.08.920 apply to this section.
[ 2001 2nd sp.s. c 25 s 6.]
Notes:
Purpose—Intent—Part headings not law—2001 2nd sp.s. c 25: See notes following RCW 82.04.260.

catchline: Exemptions—Chicken bedding materials.


title: RCW 82.12.925

text:
The provisions of this chapter shall not apply to the use of dietary supplements dispensed or to be dispensed to patients, pursuant to a prescription, if the dietary supplements are for human use. "Dietary supplement" has the same meaning as in RCW 82.08.0293.
[ 2003 c 168 s 304.]
Notes:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

catchline: Exemptions—Dietary supplements.


title: RCW 82.12.930

text:
The provisions of this chapter do not apply with respect to the use by municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services as defined in RCW 82.04.050(2)(a) rendered in respect to contracts for watershed protection and/or flood prevention. This exemption is limited to that portion of the selling price that is reimbursed by the United States government according to the provisions of the watershed protection and flood prevention act (68 Stat. 666; 16 U.S.C. Sec. 1001 et seq.).
[ 2020 c 139 s 20; 2003 c 5 s 17.]
Notes:
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.

catchline: Exemptions—Watershed protection or flood prevention.


title: RCW 82.12.935

text:
The provisions of this chapter shall not apply to the use of disposable devices used to deliver drugs for human use, pursuant to a prescription. Disposable devices means the same as provided in RCW 82.08.935.
[ 2003 c 168 s 407.]
Notes:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

catchline: Exemptions—Disposable devices used to deliver prescription drugs for human use.


title: RCW 82.12.940

text:
The provisions of this chapter shall not apply to the use of over-the-counter drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the over-the-counter drugs are for human use. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281.
[ 2003 c 168 s 408.]
Notes:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

catchline: Exemptions—Over-the-counter drugs for human use.


title: RCW 82.12.943

text:
(1) Beginning January 1, 2029, the tax levied by RCW 82.12.020 does not apply to the use of over the counter drugs.
(2) For purposes of this section, "over the counter drugs" has the same meaning as in RCW 82.08.943.
[ 2026 c 238 s 908.]
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 over the counter drugs.


title: RCW 82.12.945

text:
The provisions of this chapter shall not apply to the use of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. 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 kidney dialysis devices.
[ 2004 c 153 s 111; 2003 c 168 s 411.]
Notes:
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.

catchline: Exemptions—Kidney dialysis devices.


title: RCW 82.12.950

text:
The provisions of this chapter shall not apply in respect to the use of steam, electricity, or electrical energy.
[ 2003 c 168 s 704.]
Notes:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

catchline: Exemptions—Steam, electricity, electrical energy.


title: RCW 82.12.956

text:
(1) The provisions of this chapter do not apply with respect to the use of hog fuel for production of electricity, steam, heat, or biofuel.
(2) For the purposes of this section:
(a) "Hog fuel" has the same meaning as provided in RCW 82.08.956; and
(b) "Biofuel" has the same meaning as provided in RCW 82.08.956.
(3) This section expires June 30, 2034.
[ 2023 c 341 s 3; 2021 c 145 s 14; 2013 2nd sp.s. c 13 s 1003; 2009 c 469 s 302.]
Notes:
Tax preference performance statement—2023 c 341 ss 2 and 3: See note following RCW 82.08.956.
Intent—2023 c 341: See note following RCW 82.08.956.
Intent—Effective date—2013 2nd sp.s. c 13: See notes following RCW 82.08.956.
Effective date—2009 c 469: See note following RCW 82.08.962.

catchline: Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2034.)


title: RCW 82.12.962

text:
(1)(a) Subject to the requirements of this section, the tax imposed by RCW 82.12.020 does not apply to machinery and equipment used directly in generating electricity using fuel cells, wind, sun, biomass energy, tidal or wave energy, geothermal resources, or technology that converts otherwise lost energy from exhaust, or to labor and services rendered in respect to installing such machinery and equipment, but only if the purchaser develops with such machinery, equipment, and labor a facility capable of generating not less than one thousand watts AC of electricity. Except as otherwise provided in this section, the consumer must pay the state and local use tax on the use of such machinery and equipment and labor and services, and apply to the department for a remittance of the tax paid.
(b) Beginning on July 1, 2011, through December 31, 2019, the amount of the exemption under this subsection (1) is equal to seventy-five percent of the state and local use tax paid. The consumer is eligible for an exemption under this subsection (1)(b) in the form of a remittance.
(c) Beginning January 1, 2020, through December 31, 2029, the purchaser is entitled to an exemption, in the form of a remittance, under this subsection (1)(c) in an amount equal to:
(i) Fifty percent of the state and local use tax paid, if:
(A) The exempt purchase is for machinery and equipment or labor and services rendered in respect to installing such machinery and equipment in (a) of this subsection, excluding qualified purchases under (c)(i)(B) of this subsection, and the department of labor and industries certifies that the project includes: Procurement from and contracts with women, minority, or veteran-owned businesses; procurement from and contracts with entities that have a history of complying with federal and state wage and hour laws and regulations; apprenticeship utilization; and preferred entry for workers living in the area where the project is being constructed. In the event that a project is built without one or more of these standards, and a project developer or its designated principal contractor demonstrates that it has made all good faith efforts to meet the standards but was unable to comply due to lack of availability of qualified businesses or local hires, the department of labor and industries may certify that the developer complied with that standard; or
(B) The exempt purchase is for machinery and equipment that is used directly in the generation of electricity by a solar energy system capable of generating more than one hundred kilowatts AC but no more than five hundred kilowatts AC of electricity, or labor and services rendered in respect to installing such machinery and equipment, and the department of labor and industries certifies that the project has met the requirements of (c)(i)(A) of this subsection, and the purchaser has provided the following documentation to the department as part of the application for a remittance:
(I) A copy of the contractor's certificate of registration in compliance with chapter 18.27 RCW;
(II) The contractor's current state unified business identifier number;
(III) A copy of the contractor's proof of industrial insurance coverage for the contractor's employees working in Washington as required in Title 51 RCW; employment security department number as required in Title 50 RCW; and a state excise tax registration number as required in Title 82 RCW; and
(IV) Documentation of the contractor's history of compliance with federal and state wage and hour laws and regulations, consistent with (e)(ii)(D) of this subsection;
(ii) Seventy-five percent of the state and local use tax paid, if the department of labor and industries certifies that the project complies with (c)(i)(A) of this subsection and compensates workers at prevailing wage rates determined by local collective bargaining as determined by the department of labor and industries. This subsection (1)(c)(ii) does not apply with respect to solar energy systems described in (c)(i)(B) of this subsection; or
(iii) One hundred percent of the state and local use tax paid, if the department of labor and industries certifies that the project is developed under a community workforce agreement or project labor agreement. This subsection (1)(c)(iii) does not apply with respect to solar energy systems described in (c)(i)(B) of this subsection.
(d) In order to qualify for the remittance under (c) of this subsection, installation of the qualifying machinery and equipment must commence no earlier than January 1, 2020, and be completed by December 31, 2029.
(e) Beginning July 1, 2019, and through December 31, 2029, the consumer is entitled to an exemption under this subsection (1)(e) in an amount equal to one hundred percent of the state and local use tax due on:
(i) Machinery and equipment that is used directly in the generation of electricity by a solar energy system that is capable of generating no more than one hundred kilowatts AC of electricity; or
(ii) Labor and services rendered in respect to installing machinery and equipment exempt under (e)(i) of this subsection, and the seller meets the following requirements at the time of the purchase for which the exemption is claimed:
(A) Has obtained a certificate of registration in compliance with chapter 18.27 RCW;
(B) Has obtained a current state unified business identifier number;
(C) Possesses proof of industrial insurance coverage for the contractor's employees working in Washington as required in Title 51 RCW; employment security department number as required in Title 50 RCW; and a state excise tax registration number as required in Title 82 RCW; and
(D) Has had no findings of violations of federal or state wage and hour laws and regulations in a final and binding order by an administrative agency or court of competent jurisdiction in the past twenty-four months.
(f) In order to qualify for the exemption under (e)(ii) of this subsection, installation of the qualifying machinery and equipment must commence no earlier than July 1, 2019, and be completed by December 31, 2029.
(2) The department of labor and industries must initiate an emergency rule making on May 7, 2019, to be completed by December 1, 2019, to:
(a) Define and set minimum requirements for all labor standards identified in subsection (1)(c) of this section; and
(b) Set requirements for all good faith efforts under subsection (1)(c)(i) and (ii) of this section, as well as documentation requirements and a certification process. Requirements for all good faith efforts must be designed to maximize the likelihood that the project is completed with said standards and could include: Proactive outreach to firms that are women, minority, and veteran-owned businesses; advertising in local community publications and publications appropriate to identified firms; participating in community job fairs, conferences, and trade shows; and other measures. The certification process and timeline must be designed to prevent undue delay to project development.
(3)(a)(i) A person claiming an exemption in the form of a remittance under subsection (1)(b) and (c) of this section must pay the tax imposed by RCW 82.12.020 and all applicable local use taxes imposed under the authority of chapters 82.14 and 81.104 RCW. The consumer may then apply to the department for remittance in a form and manner prescribed by the department. A consumer may not apply for a remittance under this section more frequently than once per quarter. The consumer must specify the amount of exempted tax claimed and the qualifying purchases or acquisitions for which the exemption is claimed. The consumer must retain, in adequate detail, records to enable the department to determine whether the consumer is entitled to an exemption under this section, including: Invoices; proof of tax paid; and documents describing the machinery and equipment.
(ii) The application for remittance must include a copy of the certificate issued for the project by the department of labor and industries under subsection (1) of this section.
(b) The department must determine eligibility for remittances under this section based on the information provided by the consumer, which is subject to audit verification by the department. The department must on a quarterly basis remit exempted amounts to qualifying consumers who submitted applications during the previous quarter.
(4) Purchases exempt under RCW 82.08.962 are also exempt from the tax imposed under RCW 82.12.020.
(5) The definitions in RCW 82.08.962 apply to this section.
(6) The exemption provided in subsection (1) of this section does not apply:
(a) To machinery and equipment used directly in the generation of electricity using solar energy and capable of generating no more than five hundred kilowatts AC of electricity, or to sales of or charges made for labor and services rendered in respect to installing such machinery and equipment, when first use within this state of such machinery and equipment, or labor and services, occurs after September 30, 2017, and before January 1, 2020, except as otherwise provided in subsection (7) of this section; and
(b) To any other machinery and equipment described in subsection (1)(a) of this section, or to sales of or charges made for labor and services rendered in respect to installing such machinery or equipment, when first use within this state of such machinery and equipment, or labor and services, occurs after December 31, 2029.
(7)(a) The exemption provided by this section is reinstated for machinery and equipment for solar energy systems capable of generating more than one hundred kilowatts AC but no more than five hundred kilowatts AC of electricity, or sales of or charges made for labor and services rendered in respect to installing such machinery and equipment, if first use within the state of the machinery and equipment commences on or after January 1, 2020.
(b) The exemption provided by this section is reinstated for machinery and equipment for solar energy systems capable of generating no more than one hundred kilowatts AC of electricity, or sales of or charges made for labor and services rendered in respect to installing such machinery and equipment, if first use within the state of the machinery and equipment commences on or after July 1, 2019.
(8) This section expires January 1, 2030.
[ 2019 c 288 s 19; 2018 c 164 s 7; 2017 3rd sp.s. c 36 s 16; 2013 2nd sp.s. c 13 s 1505; 2009 c 469 s 102.]
Notes:
Tax preference performance statement—2019 c 288 ss 18 and 19: See note following RCW 82.08.962.
Findings—Intent—Effective date—2019 c 288: See RCW 19.405.010 and 19.405.901.
Effective date—2018 c 164: See note following RCW 82.08.900.
Findings—Intent—Effective date—2017 3rd sp.s. c 36: See notes following RCW 82.16.130.
Intent—Effective date—2013 2nd sp.s. c 13: See notes following RCW 82.08.962.
Effective date—2009 c 469: See note following RCW 82.08.962.

catchline: Exemptions—Use of machinery and equipment in generating electricity. (Expires January 1, 2030.)


title: RCW 82.12.964

text:
(1) Except as provided in subsection (2) of this section, the expiration of RCW 82.12.02567 and 82.12.962 do not require the payment of, or authorize the department to assess, use tax imposed by or under the authority of RCW 82.12.020, 81.104.170, and chapter 82.14 RCW, on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if such use qualified for the exemption under RCW 82.12.02567 or 82.12.962 immediately preceding the expiration date of the applicable exemption under RCW 82.12.02567 or 82.12.962.
(2) Subsection (1) of this section does not prohibit the department from assessing, subject to the limitations period in RCW 82.32.050, state and local use taxes on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if, before the expiration of the applicable exemption provided in RCW 82.12.02567 or 82.12.962, the machinery and equipment was put to a use that is outside of the scope of the applicable exemption in RCW 82.12.02567 or 82.12.962.
[ 2009 c 469 s 109.]
Notes:
Effective date—2009 c 469: See note following RCW 82.08.962.

catchline: Use of machinery and equipment used in generating electricity—Effect of exemption expiration.


title: RCW 82.12.965

text:
(1) The provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient or component of new buildings used for the manufacturing of semiconductor materials during the course of constructing such buildings or to labor and services rendered in respect to installing, during the course of constructing, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565(2)(b).
(2) The eligibility requirements, conditions, and definitions in RCW 82.08.965 apply to this section, including the filing of a complete annual tax performance report with the department under RCW 82.32.534.
(3) No exemption may be taken after the expiration date of this section, however all of the eligibility criteria and limitations are applicable to any exemptions claimed before that date.
(4) Pursuant to RCW 82.32.790, this section is contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington.
(5) This section expires January 1, 2034, unless the contingency in RCW 82.32.790(2) occurs.
[ 2024 c 261 s 7. Prior: 2017 3rd sp.s. c 37 s 512; (2017 3rd sp.s. c 37 s 511 expired January 1, 2018); 2017 c 135 s 30; 2010 c 114 s 129; 2003 c 149 s 6.]
Notes:
Tax preference performance statement exemption—Effective date—2024 c 261 ss 2-9: See notes following RCW 82.04.241.
Effective date—2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Expiration date—2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.
Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.
Effective date—2017 c 135: See note following RCW 82.32.534.
Finding—Intent—2010 c 114: See note following RCW 82.32.534.
Findings—Intent—2003 c 149: See note following RCW 82.04.426.

catchline: Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)


title: RCW 82.12.9651

text:
(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials. This exemption is limited to gases and chemicals used in the production process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the production process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For purposes of this section, "semiconductor materials" has the meaning provided in RCW 82.04.2404 and 82.04.294(3).
(2) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534.
(3) No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.
(4) Any person who has claimed the exemption under this section must reimburse the department for 50 percent of the amount of the tax preference under this section, if the number of persons employed by the person claiming the tax preference is less than 90 percent of the person's three-year employment average for the three years immediately preceding the year in which the exemption is claimed.
(5) This section expires January 1, 2034.
[ 2024 c 261 s 12; 2021 c 145 s 15; 2020 c 139 s 22; 2017 3rd sp.s. c 37 s 508; (2017 3rd sp.s. c 37 s 507 expired January 1, 2018); 2017 c 135 s 31; 2014 c 97 s 406; 2010 c 114 s 130; 2009 c 469 s 503; 2006 c 84 s 4.]
Notes:
Tax preference performance statement—Effective date—2024 c 261 ss 11 and 12: See notes following RCW 82.04.241.
Tax preference performance statement—2017 3rd sp.s. c 37 ss 505-508: See note following RCW 82.08.9651.
Effective date—2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Expiration date—2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective date—2009 c 469: See note following RCW 82.08.962.
Effective date—2006 c 84 ss 2-8: See note following RCW 82.04.2404.
Findings—Intent—2006 c 84: See note following RCW 82.04.2404.

catchline: Exemptions—Gases and chemicals used in production of semiconductor materials. (Expires January 1, 2034.)


title: RCW 82.12.970

text:
(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the manufacturing of semiconductor materials. This exemption is limited to gases and chemicals used in the manufacturing process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the manufacturing process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For purposes of this section, "semiconductor materials" has the same meaning as provided in RCW 82.04.241.
(2) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534. No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.
(3) Any person who has claimed the exemption under this section must reimburse the department for 50 percent of the amount of the tax preference under this section if the number of persons employed by the person claiming the tax preference is less than 90 percent of the person's three-year employment average for the three years immediately preceding the year in which the exemption is claimed.
(4) Pursuant to RCW 82.32.790, this section is contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington.
(5) This section expires January 1, 2034, unless the contingency in RCW 82.32.790(2) occurs.
[ 2024 c 261 s 8. Prior: 2017 3rd sp.s. c 37 s 522; (2017 3rd sp.s. c 37 s 521 expired January 1, 2018); 2017 c 135 s 32; 2010 c 114 s 131; 2003 c 149 s 8.]
Notes:
Tax preference performance statement exemption—Effective date—2024 c 261 ss 2-9: See notes following RCW 82.04.241.
Effective date—2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Expiration date—2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.
Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.
Effective date—2017 c 135: See note following RCW 82.32.534.
Finding—Intent—2010 c 114: See note following RCW 82.32.534.
Findings—Intent—2003 c 149: See note following RCW 82.04.426.

catchline: Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)


title: RCW 82.12.975

text:
(1) The provisions of this chapter do not apply in respect to the use of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.12.02565, used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to the use of labor and services rendered in respect to installing the computer hardware, computer peripherals, or software.
(2) As used in this section, "peripherals," "aerospace products," and "aerospace services" have the same meanings as provided in RCW 82.08.975.
(3) This section expires July 1, 2040.
[ 2013 3rd sp.s. c 2 s 12; 2008 c 81 s 3; 2003 2nd sp.s. c 1 s 10.]
Notes:
Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.
Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.
Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.

catchline: Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)


title: RCW 82.12.980

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

catchline: Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)


title: RCW 82.12.983

text:
The provisions of this chapter do not apply with respect to the use of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.
[ 2010 c 225 s 2.]
Notes:
Reviser's note: Chapter 6, Laws of 2015 3rd sp.s. was signed by the governor on July 1, 2015. 2015 3rd sp.s. c 6 s 1202 removed the expiration date of 2010 c 225 ss 1 and 2 by repealing 2010 c 225 s 4.
Tax preference performance statement—Tax preference intended to be permanent—2015 3rd sp.s. c 6: See notes following RCW 82.08.983.
Effective date—2010 c 225: See note following RCW 82.08.983.

catchline: Exemptions—Wax and ceramic materials.


title: RCW 82.12.985

text:
The provisions of this chapter shall not apply in respect to the use of insulin by humans.
[ 2004 c 153 s 103.]
Notes:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.

catchline: Exemptions—Insulin.


title: RCW 82.12.986

text:
(1)(a) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center for which an exemption certificate under RCW 82.08.986 has been issued, and to the use of labor and services rendered in respect to installing such server equipment.
(b) Until July 1, 2048, this exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure at an eligible computer data center for which an exemption certificate under RCW 82.08.986 has been issued.
(c) The exemptions provided in this section expire July 1, 2048.
(2) A qualifying business or a qualifying tenant is not eligible for the exemption under this section unless the department issued an exemption certificate to the qualifying business or a qualifying tenant for the exemption provided in RCW 82.08.986.
(3) The definitions and requirements in RCW 82.08.986 apply to this section.
(4) The exemption provided in subsection (1) of this section does not apply to the use of eligible server equipment and eligible power infrastructure, and the labor and services provided in subsection (1) of this section, if first used by qualifying businesses or qualifying tenants on or after July 1, 2048.
(5) This section expires July 1, 2053.
[ 2022 c 267 s 4; 2015 3rd sp.s. c 6 s 303; 2012 2nd sp.s. c 6 s 304; 2010 1st sp.s. c 23 s 1602; 2010 1st sp.s. c 1 s 3.]
Notes:
Tax preference performance statement—2022 c 267 ss 3-6: See note following RCW 82.08.986.
Findings—Intent—2022 c 267: See note following RCW 82.08.986.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Tax preference performance statement—2015 3rd sp.s. c 6 ss 302 and 303: See note following RCW 82.08.986.
Intent—Finding—2012 2nd sp.s. c 6 ss 302, 303, and 304: See note following RCW 82.08.986.
Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Intent—Finding—Effective date—2010 1st sp.s. c 1: See notes following RCW 82.08.986.

catchline: Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires July 1, 2053.)


title: RCW 82.12.9861

text:
(1) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to the use of labor and services rendered in respect to installing such server equipment. The exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure.
(2) The exemption provided in this section does not apply to any person for whom the exemption under RCW 82.08.9861 does not apply.
(3) A qualifying business or a qualifying tenant claiming an exemption under this section must complete an annual tax performance report as required in RCW 82.32.534. The report must identify construction firm names and employment levels used for constructing, renovating, refurbishing, or remodeling the data centers.
(4) The definitions and requirements in RCW 82.08.9861 apply to this section.
(5) The exemption provided in subsection (1) of this section does not apply to the use of eligible server equipment and eligible power infrastructure, and the labor and services provided in subsection (1) of this section, if first used by qualifying businesses or qualifying tenants on or after July 1, 2038.
(6) This section expires July 1, 2043.
[ 2022 c 267 s 6.]
Notes:
Tax preference performance statement—2022 c 267 ss 3-6: See note following RCW 82.08.986.
Findings—Intent—2022 c 267: See note following RCW 82.08.986.

catchline: Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000. (Expires July 1, 2043.)


title: RCW 82.12.989

text:
(1) Provided an exemption certificate has been issued pursuant to RCW 82.08.989, the provisions of this chapter do not apply with respect to the use of:
(a) Labor and services rendered in respect to the installation of any equipment or other tangible personal property incorporated into a qualified infrastructure project; and
(b) Building materials, telecommunications equipment, and tangible personal property incorporated into a qualified infrastructure project.
(2) The exemption provided in subsection (1) of this section does not apply to local use taxes.
(3) All of the eligibility requirements, conditions, limitations, and definitions in RCW 82.08.989 apply to this section.
(4) For purposes of this section, "local use tax" means a use tax imposed by a local government under the authority of chapter 82.14 or 81.104 RCW.
(5) This section expires January 1, 2030.
[ 2023 c 355 s 2.]
Notes:
Tax preference performance statement exemption—Effective date—2023 c 355: See notes following RCW 82.08.989.

catchline: Exemptions—Internet and telecommunications infrastructure. (Expires January 1, 2030.)


title: RCW 82.12.994

text:
(1) The provisions of this chapter do not apply with respect to the use of zero emission buses purchased by a transit agency or by a federally recognized Indian tribe to provide public transportation services.
(2) For the purposes of this section.
(a) "Transit agency" means a city-owned transit system, county transportation authority, metropolitan municipal corporation, public transportation benefit area, unincorporated transportation benefit area, or regional transit authority.
(b) "Zero emissions bus" means a bus that emits no exhaust gas from the onboard source of power, other than water vapor.
(3) The exemption under this section expires after the last day of the calendar month immediately following the month the department determines the total amount of exemptions under this section and RCW 82.08.994 issued reaches or exceeds $14,000,000.
[ 2025 c 417 s 810.]
Notes:
Effective date—2025 c 417 ss 101-103, 406, 701-709, 808-814, 1102, 1103, and 1305: See note following RCW 82.38.030.
Tax preference performance statement—2025 c 417 ss 809 and 810: See note following RCW 82.08.994.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.

catchline: Exemptions—Zero emission buses.


title: RCW 82.12.995

text:
(1) The provisions of this chapter do not apply with respect to the use of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.
(2) For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615.
[ 2009 c 535 s 622; 2007 c 381 s 3.]
Notes:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.

catchline: Exemptions—Certain limited purpose public corporations, commissions, and authorities.


title: RCW 82.12.996

text:
(1) The tax imposed by RCW 82.12.020 does not apply to the use of:
(a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;
(b) New vessels equipped with propulsion systems that qualify under (a) of this subsection;
(c)(i) Batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts;
(ii) Labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; and
(d)(i) New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels;
(ii) Labor and services rendered in respect to installing, altering, or improving shoreside batteries; and
(iii) Tangible personal property that will become a component of shoreside batteries infrastructure.
(2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) The definitions in RCW 82.08.996 apply to this section.
(4) This section expires July 1, 2030.
[ 2020 c 341 s 2; 2019 c 287 s 22.]
Notes:
Effective date—2020 c 341: See note following RCW 82.08.996.
Tax preference performance statement—2020 c 341 ss 1 and 2; 2019 c 287 ss 21 and 22: See note following RCW 82.08.996.
Effective date—2019 c 287 ss 1-7, 12, and 14-23: See note following RCW 28B.30.903.
Findings—Intent—2019 c 287: See note following RCW 28B.30.903.

catchline: Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)


title: RCW 82.12.998

text:
(1) The provisions of this chapter do not apply to the use of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.
(2) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020.
[ 2020 c 20 s 1481; 2008 c 92 s 2.]

catchline: Exemptions—Weatherization of a residence.


title: RCW 82.12.999

text:
The tax levied by RCW 82.12.020 shall not apply to any sales, or uses by, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.
[ 2011 c 258 s 13.]
Notes:
Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.

catchline: Exemptions—Joint municipal utility services authorities.


title: RCW 82.12.9993

text:
This chapter does not apply to food, drinks, or meals furnished by a senior living community to tenants as part of a rental or residency agreement for which no separate charge is made, regardless of whether the tenant is a resident for purposes of chapter 18.20 or 18.390 RCW.
[ 2023 c 416 s 3.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 416: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 416 s 4.]

catchline: Exemptions—Food, drinks, or meals furnished by a senior living community.


title: RCW 82.12.9994

text:
(1) The provisions of this chapter do not apply in respect to the use of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition.
(2) For the purposes of this section, "prescription" has the same meaning as provided in RCW 82.08.9994.
[ 2017 3rd sp.s. c 28 s 104.]
Notes:
Reviser's note: The tax preference enacted in section 104, chapter 28, Laws of 2017 3rd sp. sess. expires January 1, 2028, pursuant to the automatic expiration date in RCW 82.32.805(1)(a).
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.


title: RCW 82.12.99941

text:
The provisions of this chapter do not apply in respect to the use of bottled water by persons whose primary source of drinking water is unsafe as provided in RCW 82.08.99941.
[ 2017 3rd sp.s. c 28 s 106.]
Notes:
Reviser's note: The tax preference enacted in section 106, chapter 28, Laws of 2017 3rd sp. sess. expires January 1, 2028, pursuant to the automatic expiration date in RCW 82.32.805(1)(a).
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.

catchline: Exemptions—Bottled water—Primary water source unsafe.


title: RCW 82.12.9995

text:
(1) The provisions of this chapter do not apply in respect to a meal provided without specific charge by a restaurant to its employees.
(2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.
[ 2015 c 86 s 304; 2011 c 55 s 3.]
Notes:
Effective date—2011 c 55: See note following RCW 82.08.9995.

catchline: Exemptions—Restaurant employee meals.


title: RCW 82.12.9997

text:
The taxes imposed by this chapter do not apply to the use of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490. "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as defined in RCW 69.50.101. The provisions of RCW 82.32.805 and 82.32.808 do not apply to this section.
[ 2022 c 56 s 8; 2022 c 16 s 159; 2015 c 207 s 5.]
Notes:
Reviser's note: This section was amended by 2022 c 16 s 159 and by 2022 c 56 s 8, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Intent—Finding—2015 c 207: See note following RCW 43.06.490.

catchline: Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.


title: RCW 82.12.9998

text:
(1) The provisions of this chapter do not apply to:
(a) The use of cannabis concentrates, useable cannabis, or cannabis-infused products, identified by the department of health in rules adopted under RCW 69.50.375(4) in chapter 246-70 WAC as being a compliant cannabis product, by qualifying patients or designated providers who have been issued recognition cards and have obtained such products from a cannabis retailer with a medical cannabis endorsement.
(b) The use of products containing THC with a THC concentration of 0.3 percent or less by qualifying patients or designated providers who have been issued recognition cards and have obtained such products from a cannabis retailer with a medical cannabis endorsement.
(c)(i) Cannabis retailers with a medical cannabis endorsement with respect to:
(A) Cannabis concentrates, useable cannabis, or cannabis-infused products; or
(B) Products containing THC with a THC concentration of 0.3 percent or less;
(ii) The exemption in this subsection (1)(c) applies only if such products are provided at no charge to a qualifying patient or designated provider who has been issued a recognition card. Each such retailer providing such products at no charge must maintain information establishing eligibility for this exemption in the form and manner required by the department.
(d) The use of cannabis concentrates, useable cannabis, or cannabis-infused products, identified by the department of health under RCW 69.50.375 to have a low THC, high CBD ratio, and to be beneficial for medical use, purchased from cannabis retailers with a medical cannabis endorsement.
(e) Health care professionals with respect to the use of products containing THC with a THC concentration of 0.3 percent or less provided at no charge by the health care professionals under RCW 69.51A.280. Each health care professional providing such products at no charge must maintain information establishing eligibility for this exemption in the form and manner required by the department.
(f) The use of topical, noningestible products containing THC with a THC concentration of 0.3 percent or less by qualifying patients when purchased from or provided at no charge by a health care professional under RCW 69.51A.280.
(g) The use of:
(i) Cannabis, cannabis concentrates, useable cannabis, cannabis-infused products, or products containing THC with a THC concentration of 0.3 percent or less, by a cooperative and its members, when produced by the cooperative; and
(ii) Any nonmonetary resources and labor by a cooperative when contributed by its members. However, nothing in this subsection (1)(g) may be construed to exempt the individual members of a cooperative from the tax imposed in RCW 82.12.020 on the use of any property or services purchased by the member and contributed to the cooperative.
(2) The definitions in RCW 82.08.9998 apply to this section.
[ 2022 c 16 s 160; 2019 c 393 s 5; 2015 2nd sp.s. c 4 s 208.]
Notes:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Effective date—2019 c 393: See note following RCW 69.50.345.
Intent—2019 c 393: See note following RCW 69.50.346.
Applicability—2015 2nd sp.s. c 4 ss 207 and 208: See note following RCW 82.08.9998.
Findings—Intent—Effective dates—2015 2nd sp.s. c 4: See notes following RCW 69.50.334.

catchline: Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.


title: RCW 82.12.9999

text:
(1) Beginning August 1, 2019, beginning with sales made or lease agreements signed on or after the qualification period start date:
(a) The provisions of this chapter do not apply as provided in (b) of this subsection in respect to the use of new or used passenger cars, light duty trucks, and medium duty passenger vehicles that:
(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 30 miles using only battery power; and
(iii)(A) Have a fair market value at the time use tax is imposed for purchased vehicles that:
(I) For a vehicle that is a new vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $45,000; or
(II) For a vehicle that is a used vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $30,000; or
(B) Have a fair market value at the inception of the lease for leased vehicles that:
(I) For a vehicle that is a new vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $45,000; or
(II) For a vehicle that is a used vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $30,000;
(b)(i) The exemption in this section is only applicable for up to the amounts specified in (b)(ii) or (iii) of this subsection of:
(A) The total amount of the vehicle's purchase price, for sales made; or
(B) The total lease payments made plus any additional purchase price of the leased vehicle if the original lessee purchases the leased vehicle before the qualification period end date, for lease agreements signed.
(ii) Based on the purchase date or the date the lease agreement was signed of the vehicle if the vehicle is a new vehicle at the time of the purchase date or the date the lease agreement was signed:
(A) From the qualification period start date until July 31, 2021, the maximum amount eligible under (b)(i) of this subsection is $25,000;
(B) From August 1, 2021, until July 31, 2023, the maximum amount eligible under (b)(i) of this subsection is $20,000;
(C) From August 1, 2023, until July 31, 2025, the maximum amount eligible under (b)(i) of this subsection is $15,000.
(iii) If the vehicle is a used vehicle at the time of the purchase date or the date the lease agreement was signed, the maximum amount eligible under (b)(i) of this subsection is $16,000.
(2)(a) The seller must keep records necessary for the department to verify eligibility under this section, except as provided in (b) of this subsection. A person 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; fair market value of the vehicle; 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.
(b) (a) of this subsection applies only if the seller or person claiming the exemption is a vehicle dealer, as defined under RCW 46.70.011. When the seller is not a vehicle dealer, the department of licensing must establish a process for granting the tax exemption under this section for use tax otherwise collected at the time the ownership of a vehicle is transferred when the vehicle qualifies for the use tax exemption under subsection (1)(a) of this section, and must provide any information required under (a) of this subsection that it obtains as part of the vehicle titling and registration process for these vehicles to the department on at least a quarterly basis.
(3)(a) Vehicles purchased or leased vehicles for which the lease agreement was signed after the qualification period end date do not qualify for the exemption under this section.
(b) All leased vehicles that qualified for the exemption under this section before the qualification period end date must continue to receive the exemption as described under subsection (1)(b) of this section on any lease payments due through the remainder of the lease before August 1, 2028.
(4) The definitions in RCW 82.08.9999 apply to this section.
(5) This section is supported by the revenues generated in RCW 46.17.324, and therefore takes effect only if RCW 46.17.324 is enacted by June 30, 2019.
(6) This section expires August 1, 2028.
[ 2022 c 182 s 306; 2019 c 287 s 10.]
Notes:
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Tax preference performance statement—2019 c 287 ss 8-14: See note following RCW 82.04.4496.
Findings—Intent—2019 c 287: See note following RCW 28B.30.903.

catchline: Exemptions—Vehicles using clean alternative fuels and electric vehicles. (Expires August 1, 2028.)


title: RCW 82.12.99991

text:
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1706.]
Notes:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

catchline: Tax preferences—Expiration dates.


title: RCW 82.14.010

text:
The legislature finds that the several counties and cities of the state lack adequate sources of revenue to carry out essential county and municipal purposes. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is to vest additional taxing powers in the governing bodies of counties and cities which they may or may not implement. The legislature intends, by enacting this chapter, to provide the means by which essential county and municipal purposes can be financially served should they choose to employ them.
[ 1970 ex.s. c 94 s 1.]

catchline: Legislative finding—Purpose.


title: RCW 82.14.020

text:
For purposes of this chapter:
(1) "City" means a city or town;
(2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms "retail sale" and "sale at retail" have only the meaning provided in RCW 82.08.010 for the purposes of this chapter, unless the context clearly requires that a different definition apply;
(3) "Taxable event" means any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended; and
(4) "Treasurer or other legal depository" means the treasurer or legal depository of a county or city.
[ 2010 c 106 s 223; 2007 c 6 s 502; (2005 c 514 s 112 repealed by 2007 c 54 s 2); 2005 c 514 s 111; (2003 c 168 s 503 repealed by 2007 c 54 s 2); 2003 c 168 s 502. Prior: 2002 c 367 s 6; 2002 c 67 s 7; 2001 c 186 s 3; 1997 c 201 s 1; 1983 2nd ex.s. c 3 s 31; 1982 c 211 s 1; 1981 c 144 s 4; 1970 ex.s. c 94 s 3.]
Notes:
Effective date—2010 c 106: See note following RCW 35.102.145.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Severability—Effective date—2002 c 367: See notes following RCW 82.04.060.
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
Finding—Purpose—Effective date—2001 c 186: See notes following RCW 82.08.0202.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Intent—Severability—Effective date—1981 c 144: See notes following RCW 82.16.010.

catchline: Definitions.


title: RCW 82.14.030

text:
(1) The governing body of any county or city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, impose a sales and use tax in accordance with the terms of this chapter. Such tax must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the county or city as the case may be. This sales and use tax does not apply to natural or manufactured gas, except for natural gas that is used as a transportation fuel as defined in RCW 82.16.310 and is taxable by the state under chapters 82.08 and 82.12 RCW. The rate of such tax imposed by a county is five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such tax imposed by a city may not exceed five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under this subsection, the rate of such tax imposed under this subsection by any city therein may not exceed four hundred and twenty-five one-thousandths of one percent.
(2) In addition to the tax authorized in subsection (1) of this section, the governing body of any county or city may by resolution or ordinance impose an additional sales and use tax in accordance with the terms of this chapter. Such additional tax must be collected upon the same taxable events upon which the tax imposed under subsection (1) of this section is imposed. The rate of such additional tax imposed by a county is up to five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such additional tax imposed by a city is up to five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under the authority of this subsection at a rate equal to or greater than the rate imposed under the authority of this subsection by a city within the county, the county must receive fifteen percent of the city tax. In the event that the county imposes a sales and use tax under the authority of this subsection at a rate which is less than the rate imposed under this subsection by a city within the county, the county must receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under the authority of this subsection. The authority to impose a tax under this subsection is intended in part to compensate local government for any losses from the phaseout of the property tax on business inventories.
[ 2014 c 216 s 307; 2008 c 86 s 101; 1989 c 384 s 6; 1982 1st ex.s. c 49 s 17; 1970 ex.s. c 94 s 4.]
Notes:
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Severability—2008 c 86: "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." [ 2008 c 86 s 601.]
Savings—2008 c 86: "This act does not affect 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 does it affect any proceeding instituted under those sections." [ 2008 c 86 s 602.]
Part headings not law—2008 c 86: "Part headings used in this act are not any part of the law." [ 2008 c 86 s 603.]
Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
Additional tax for high capacity transportation service: RCW 81.104.170.
Imposition of additional tax on sale of real property in lieu of tax under RCW 82.14.030(2): RCW 82.46.010(3).

catchline: Sales and use taxes authorized—Additional taxes authorized—Maximum rates.


title: RCW 82.14.032

text:
The rate of sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.
[ 1994 c 266 s 11.]

catchline: Alteration of tax rate pursuant to government service agreement.


title: RCW 82.14.034

text:
The percentage of a city's sales and use tax receipts that a county receives under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.
[ 1994 c 266 s 12.]

catchline: Alteration of county's share of city's tax receipts pursuant to government service agreement.


title: RCW 82.14.036

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

catchline: Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.


title: RCW 82.14.040

text:
(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(1) for the full amount of any city sales or use tax imposed under RCW 82.14.030(1) upon the same taxable event.
(2) Any county ordinance adopted under RCW 82.14.030(2) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(2) for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the additional tax imposed by the county under RCW 82.14.030(2).
[ 1982 1st ex.s. c 49 s 18; 1970 ex.s. c 94 s 5.]
Notes:
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

catchline: County ordinance to contain credit provision.


title: RCW 82.14.045

text:
(1) The legislative body of any city pursuant to RCW 35.92.060, of any county which has created an unincorporated transportation benefit area pursuant to RCW 36.57.100 and 36.57.110, of any public transportation benefit area pursuant to RCW 36.57A.080 and 36.57A.090, of any county transportation authority established pursuant to chapter 36.57 RCW, and of any metropolitan municipal corporation within a county with a population of one million or more pursuant to chapter 35.58 RCW, may, by resolution or ordinance for the sole purpose of providing funds for the operation, maintenance, or capital needs of public transportation systems or public transportation limited to persons with special needs under RCW 36.57.130 and 36.57A.180, and in lieu of the excise taxes authorized by RCW 35.95.040, submit an authorizing proposition to the voters or include such authorization in a proposition to perform the function of public transportation or public transportation limited to persons with special needs under RCW 36.57.130 and 36.57A.180, and if approved by a majority of persons voting thereon, impose a sales and use tax in accordance with the terms of this chapter. Where an authorizing proposition is submitted by a county on behalf of an unincorporated transportation benefit area, it shall be voted upon by the voters residing within the boundaries of such unincorporated transportation benefit area and, if approved, the sales and use tax shall be imposed only within such area. Notwithstanding any provisions of this section to the contrary, any county in which a county public transportation plan has been adopted pursuant to RCW 36.57.070 and the voters of such county have authorized the imposition of a sales and use tax pursuant to the provisions of section 10, chapter 167, Laws of 1974 ex. sess., prior to July 1, 1975, shall be authorized to fix and impose a sales and use tax as provided in this section at not to exceed the rate so authorized without additional approval of the voters of such county as otherwise required by this section.
The tax authorized by this section shall be in addition to the tax authorized by RCW 82.14.030 and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such city, public transportation benefit area, county, or metropolitan municipal corporation as the case may be. The rate of such tax shall be one-tenth, two-tenths, three-tenths, four-tenths, five-tenths, six-tenths, seven-tenths, eight-tenths, or nine-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such tax shall not exceed the rate authorized by the voters unless such increase shall be similarly approved.
(2)(a) In the event a metropolitan municipal corporation imposes a sales and use tax pursuant to this chapter no city, county which has created an unincorporated transportation benefit area, public transportation benefit area authority, or county transportation authority wholly within such metropolitan municipal corporation shall be empowered to impose and/or collect taxes under RCW 35.95.040 or this section, but nothing herein shall prevent such city or county from imposing sales and use taxes pursuant to any other authorization.
(b) In the event a county transportation authority imposes a sales and use tax under this section, no city, county which has created an unincorporated transportation benefit area, public transportation benefit area, or metropolitan municipal corporation, located within the territory of the authority, shall be empowered to impose or collect taxes under RCW 35.95.040 or this section.
(c) In the event a public transportation benefit area imposes a sales and use tax under this section, no city, county which has created an unincorporated transportation benefit area, or metropolitan municipal corporation, located wholly or partly within the territory of the public transportation benefit area, shall be empowered to impose or collect taxes under RCW 35.95.040 or this section.
(3) The legislative body of a public transportation benefit area located in a county with a population of seven hundred thousand or more that also contains a city with a population of seventy-five thousand or more operating a transit system pursuant to chapter 35.95 RCW or the legislative body of a public transportation benefit area located in a county with a population of more than two hundred fifty thousand but fewer than four hundred thousand that also contains two or more cities with a population of forty thousand or more may submit an authorizing proposition to the voters and, if approved by a majority of persons voting on the proposition, impose a sales and use tax in accordance with the terms of this chapter of one-tenth, two-tenths, or three-tenths of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax, in addition to the rate in subsection (1) of this section.
[ 2018 c 53 s 1; 2015 3rd sp.s. c 44 s 312; 2008 c 86 s 102; 2001 c 89 s 3; 2000 2nd sp.s. c 4 s 16; 1998 c 321 s 7 (Referendum Bill No. 49, approved November 3, 1998); 1991 c 363 s 158. Prior: 1984 c 112 s 1; 1983 c 3 s 216; 1980 c 163 s 1; 1975 1st ex.s. c 270 s 6; 1971 ex.s. c 296 s 2.]
Notes:
Effective date—2018 c 53: "This act takes effect August 1, 2018." [ 2018 c 53 s 2.]
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Purpose—1998 c 321: "The purpose of this act is to reallocate the general fund portion of the state's motor vehicle excise tax revenues among the taxpayers, local governments, and the state's transportation programs. By reallocating motor vehicle excise taxes, the state revenue portion can be dedicated to increased transportation funding purposes. Since the general fund currently has a budget surplus, due to a strong economy, the legislature feels that this reallocation is an appropriate short-term solution to the state's transportation needs and is a first step in meeting longer-term transportation funding needs. These reallocated funds must be used to provide relief from traffic congestion, improve freight mobility, and increase traffic safety.
In reallocating general fund resources, the legislature also ensures that other programs funded from the general fund are not adversely impacted by the reallocation of surplus general fund revenues. The legislature also adopts this act to continue the general fund revenue and expenditure limitations contained in chapter 43.135 RCW after this one-time transfer of funds.
In order to develop a long-term and comprehensive solution to the state's transportation problems, a joint committee will be created to study the state's transportation needs and the appropriate sources of revenue necessary to implement the state's long-term transportation needs as provided in *section 22 of this act." [ 1998 c 321 s 1 (Referendum Bill No. 49, approved November 3, 1998).]
*Reviser's note: Section 22 of this act was vetoed by the governor.
Severability—1998 c 321: "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." [ 1998 c 321 s 45 (Referendum Bill No. 49, approved November 3, 1998).]
Effective dates—Application—1998 c 321 ss 1-21, 44, and 45: "(1) Sections 1 through 3, 5 through 21, 44, and 45 of this act take effect January 1, 1999.
(2) Section 4 of this act takes effect July 1, 1999, and applies to registrations that are due or become due in July 1999, and thereafter." [ 1998 c 321 s 46 (Referendum Bill No. 49, approved November 3, 1998).]
Referral to electorate—1998 c 321 ss 1-21 and 44-46: "The secretary of state shall submit sections 1 through 21 and 44 through 46 of this act to the people for their adoption and ratification, or rejection, at the next general election to be held in this state, in accordance with Article II, section 1 of the state Constitution and the laws adopted to facilitate its operation." [ 1998 c 321 s 49 (Referendum Bill No. 49, approved November 3, 1998).]
Purpose—Captions now law—1991 c 363: See notes following RCW 2.32.180.
Severability—Effective date—1975 1st ex.s. c 270: See notes following RCW 35.58.272.
Legislative finding, declaration—1971 ex.s. c 296: "The legislature finds that adequate public transportation systems are necessary to the economic, industrial and cultural development of the urban areas of this state and the health, welfare and prosperity of persons who reside or are employed in such areas or who engage in business therein and such systems are increasingly essential to the functioning of the urban highways of the state. The legislature further finds and declares that fares and tolls for the use of public transportation systems cannot maintain such systems in solvent financial conditions and at the same time meet the need to serve those who cannot reasonably afford or use other forms of transportation. The legislature further finds and declares that additional and alternate means of financing adequate public transportation service are necessary for the cities, metropolitan municipal corporations and counties of this state which provide such service." [ 1971 ex.s. c 296 s 1.]
Severability—1971 ex.s. c 296: "If any provision of this 1971 amendatory 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." [ 1971 ex.s. c 296 s 5.]

catchline: Sales and use taxes for public transportation systems.


title: RCW 82.14.0455

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

catchline: Sales and use tax for transportation benefit districts.


title: RCW 82.14.048

text:
(1) The following definitions apply throughout this section unless the context clearly requires otherwise.
(a) "Distressed public facilities district" means a public facilities district that has defaulted on bond anticipation notes or bonds in excess of forty million dollars on or before April 1, 2012; and
(b) "Anchor jurisdiction" means a city that has entered into an agreement to form a public facilities district under RCW 35.57.010(1)(c) that constitutes a distressed public facilities district under this chapter and in which the largest asset of such public facilities district is located.
(2)(a) The governing board of a public facilities district under chapter 36.100 or 35.57 RCW may submit an authorizing proposition to the voters of the district, and if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter.
(b) In addition to the tax authorized pursuant to (a) of this subsection and in addition to any other authority conferred by law, the legislative authority of an anchor jurisdiction may impose a sales and use tax within the geographical boundaries of the anchor jurisdiction in accordance with the terms of this chapter without submitting an authorizing proposition to the voters of the anchor jurisdiction or the distressed public facilities district.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the public facilities district. The rate of tax may not exceed two-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. A public facilities district formed under RCW 35.57.010(1)(e) may not impose the tax authorized under this section at a rate that exceeds two-tenths of one percent minus the rate of the highest tax authorized by this section that is imposed by any other public facilities district within its boundaries. A public facilities district formed under RCW 35.57.010(1)(f) may impose the tax authorized under this section at a rate of not more than two-tenths of one percent regardless of the tax imposed under this section by any other public facilities district within its boundaries. An anchor jurisdiction may impose the tax authorized by subsection (2)(b) of this section at a rate not to exceed two-tenths of one percent, regardless of whether any other public facilities district (including a distressed public facilities district) within its boundaries imposes the tax authorized by this section or the rate of such tax imposed by the public facilities district. If a public facilities district formed under RCW 35.57.010(1)(e) has imposed a tax under this section and issued or incurred obligations pledging that tax, so long as those obligations are outstanding no other public facilities district within its boundaries may thereafter impose a tax under this section at a rate that would reduce the rate of the tax that was pledged to the repayment of those obligations. A public facilities district that imposes a tax under this section is responsible for the payment of any costs incurred for the purpose of administering the provisions of this section, RCW 35.57.010(1)(e), and 35.57.020(1)(b), including any administrative costs associated with the imposition of the tax under this section incurred by either the department of revenue or local government, or both.
(4)(a) Moneys received by a public facilities district from any tax imposed by the public facilities district under the authority of this section must be used for the purpose of providing funds for the costs associated with the financing, refinancing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, and reequipping of its public facilities, and for transportation improvements directly associated with facilitating motor vehicle and pedestrian access to its public facilities to the extent allowed in RCW 35.57.020(1)(d).
(b) Moneys received by an anchor jurisdiction from any tax imposed by the anchor jurisdiction under the authority of this section must be used for the purpose of providing funds for the costs associated with the financing, refinancing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, and reequipping of the public facilities of the distressed public facilities district, and for all litigation, investigation, and related costs and expenses incurred by the anchor jurisdiction toward resolving matters related to the defaults of the distressed public facilities district. To the extent the distressed public facilities district owes money to an anchor jurisdiction, the anchor jurisdiction may apply money from the sales tax imposed under this section to any such obligations. Any sales tax imposed by an anchor jurisdiction under this section must terminate no later than thirty years after it is first imposed.
[ 2023 c 218 s 3; 2012 c 4 s 6; 2009 c 533 s 3; 2008 c 86 s 103; 1999 c 165 s 12; 1995 c 396 s 6; 1991 c 207 s 1.]
Notes:
Findings—2012 c 4 s 6: "In enacting section 6 of this act, the legislature finds that providing local tools to enable solutions for public facilities districts that are in default on bond anticipation notes or bonds is in the best interest of the state, its municipalities, and its citizens as a whole. The legislature further finds it is necessary to act swiftly to provide the tools necessary to address any defaults on debt issued by public facilities districts." [ 2012 c 4 s 5.]
Effective date—2012 c 4 ss 5 and 6: "Sections 5 and 6 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [March 1, 2012]." [ 2012 c 4 s 8.]
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Severability—1995 c 396: See note following RCW 36.100.010.

catchline: Sales and use taxes for public facilities districts—Definitions.


title: RCW 82.14.0485

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

catchline: Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.


title: RCW 82.14.0486

text:
Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW 82.14.0485. The state will not make any additional contributions based on revised cost or revenue estimates, cost overruns, unforeseen circumstances, or any other reason.
[ 1995 3rd sp.s. c 1 s 106.]
Notes:
Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.

catchline: State contribution for baseball stadium limited.


title: RCW 82.14.049

text:
(1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax may not be used to subsidize any professional sports team and must be used solely for the following purposes:
(a) Acquiring, constructing, maintaining, or operating public sports stadium facilities;
(b) Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities;
(c) Youth or amateur sport activities or facilities;
(d) Debt or refinancing debt issued for the purposes of subsection (1) of this section; or
(e) Criminal justice purposes as defined in RCW 82.14.345.
(2) In a county of 1,000,000 or more, at least 75 percent of the tax imposed under this section must be used to retire the debt on the stadium under RCW 67.28.180(2)(b)(i)(B), until that debt is fully retired.
[ 2026 c 221 s 601; 2020 c 139 s 23; 2011 c 174 s 107; 2008 c 264 s 4; 1997 c 220 s 502 (Referendum Bill No. 48, approved June 17, 1997); 1992 c 194 s 3.]
Notes:
Findings—2026 c 221: See note following RCW 82.14.542.
Effective date—2026 c 221: See note following RCW 82.46.035.
Findings—Intent—Effective date—2008 c 264: See notes following RCW 67.28.180.
Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.
Legislative intent—1992 c 194: See note following RCW 82.08.020.
Effective dates—1992 c 194: See note following RCW 46.04.466.

catchline: Sales and use tax for public sports facilities—Tax upon retail rental car rentals.