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Chapter 82.12 RCW

USE TAX

RCW Sections

82.12.010Definitions.
82.12.020Use tax imposed.
82.12.0201Dedication of taxes -- Comprehensive performance audits.
82.12.0204Exemptions -- Honey bees.
82.12.0205Exemptions -- Waste vegetable oil.
82.12.0208Exemptions -- Digital codes.
82.12.02081Exemptions -- Audio or video programming.
82.12.02082Exemptions -- Digital products or services -- Made available for free to general public.
82.12.02084Exemptions -- Digital goods -- Use by students.
82.12.02085Exemptions -- Digital goods -- Noncommercial -- Internal audience -- Not for sale.
82.12.02086Exemptions -- Digital products or codes -- Free of charge.
82.12.02087Exemptions -- Digital goods, codes, and services -- Used for business purposes.
82.12.02088Exemptions -- Digital products -- Business buyers -- Concurrently available for use within and outside state -- Apportionment.
82.12.022Natural or manufactured gas -- Use tax imposed -- Exemption.
82.12.023Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
82.12.024Deferral of use tax on certain users of natural or manufactured gas.
82.12.0251Exemptions -- Use of tangible personal property by nonresident while temporarily within state -- Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state -- Use of certain warranties.
82.12.02525Exemptions -- Sale of copied public records by state and local agencies.
82.12.0253Exemptions -- Use of tangible personal property taxable under chapter 82.16 RCW.
82.12.0254Exemptions -- Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial waters -- Components -- Use of vehicles in the transportation of persons or property across state boundaries -- Conditions -- Use of vehicle under trip permit to point outside state.
82.12.0255Exemptions -- Nontaxable tangible personal property, warranties, and digital products.
82.12.0256Exemptions -- Use of motor vehicle and special fuel -- Conditions.
82.12.02565Exemptions -- Machinery and equipment used for manufacturing, research and development, or a testing operation.
82.12.025651Exemptions -- Use of machinery and equipment by public research institutions.
82.12.02566Exemptions -- Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption.
82.12.02568Exemptions -- Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
82.12.02569Exemptions -- Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
82.12.0257Exemptions -- Use of personal property of the operating property of a public utility by state or political subdivision.
82.12.0258Exemptions -- Use of personal property previously used in farming and purchased from farmer at auction.
82.12.0259Exemptions -- Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
82.12.02595Exemptions -- Personal property and certain services donated to nonprofit organization or governmental entity.
82.12.0261Exemptions -- Use of livestock.
82.12.0262Exemptions -- Use of poultry for producing poultry and poultry products for sale.
82.12.0263Exemptions -- Use of fuel by extractor or manufacturer thereof.
82.12.0264Exemptions -- Use of dual-controlled motor vehicles by school for driver training.
82.12.0265Exemptions -- Use by bailee of tangible personal property consumed in research, development, etc., activities.
82.12.0266Exemptions -- Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.
82.12.0267Exemptions -- Use of semen in artificial insemination of livestock.
82.12.0268Exemptions -- Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
82.12.02685Exemptions -- Use of tangible personal property related to agricultural employee housing.
82.12.0269Exemptions -- Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.
82.12.0271Exemptions -- Use of wearing apparel only as a sample for display for sale.
82.12.0272Exemptions -- Use of personal property in single trade shows.
82.12.0273Exemptions -- Use of pollen.
82.12.0274Exemptions -- Use of tangible personal property by political subdivision resulting from annexation or incorporation.
82.12.02745Exemptions--Use by free hospitals of certain items.
82.12.02747Exemptions -- Use of medical products by qualifying blood, tissue, or blood and tissue banks.
82.12.02748Exemptions -- Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
82.12.02749Exemptions -- Use of medical supplies, chemicals, or materials by organ procurement organization.
82.12.0275Exemptions -- Use of certain drugs or family planning devices.
82.12.0276Exemptions -- Use of returnable containers for beverages and foods.
82.12.0277Exemptions -- Certain medical items.
82.12.0279Exemptions -- Use of ferry vessels by the state or local governmental units -- Components thereof.
82.12.0282Exemptions -- Use of vans as ride-sharing vehicles.
82.12.0283Exemptions -- Use of certain irrigation equipment.
82.12.0284Exemptions -- Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
82.12.02915Exemptions -- Use of items by health or social welfare organizations for alternative housing for youth in crisis.
82.12.02917Exemptions -- Use of amusement and recreation services by nonprofit youth organization.
82.12.0293Exemptions -- Use of food and food ingredients.
82.12.0294Exemptions -- Use of feed for cultivating or raising fish for sale.
82.12.0296Exemptions -- Use of feed consumed by livestock at a public livestock market.
82.12.0297Exemptions -- Use of food purchased under the supplemental nutrition assistance program.
82.12.0298Exemptions -- Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
82.12.031Exemptions -- Use by artistic or cultural organizations of certain objects.
82.12.0311Exemptions -- Use of materials and supplies in packing horticultural products.
82.12.0315Exemptions -- Rental or sales related to motion picture or video productions -- Exceptions.
82.12.0316Exemptions -- Sales of cigarettes by Indian retailers.
82.12.032Exemption -- Use of used park model trailers.
82.12.033Exemption -- Use of certain used mobile homes.
82.12.034Exemption -- Use of used floating homes.
82.12.0345Exemptions -- Use of newspapers.
82.12.0347Exemptions -- Use of academic transcripts.
82.12.035Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
82.12.036Exemptions and credits -- Pollution control facilities.
82.12.037Credits and refunds -- Bad debts.
82.12.038Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined.
82.12.040Retailers to collect tax -- Penalty -- Contingent expiration of subsection.
82.12.045Collection of tax on vehicles by county auditor or director of licensing -- Remittance.
82.12.060Installment sales or leases.
82.12.070Cash receipts taxpayers -- Bad debts.
82.12.080Administration.
82.12.145Delivery charges.
82.12.195Bundled transactions -- Tax imposed.
82.12.700Exemptions -- Vessels sold to nonresidents.
82.12.800Exemptions -- Uses of vessel, vessel's trailer by manufacturer.
82.12.801Exemptions -- Uses of vessel, vessel's trailer by dealer.
82.12.802Vessels held in inventory by dealer or manufacturer -- Tax on personal use -- Documentation -- Rules.
82.12.803Exemptions -- Nebulizers.
82.12.804Exemptions -- Ostomic items.
82.12.805Exemptions -- Personal property used at an aluminum smelter.
82.12.806Exemptions -- Use of computer equipment parts and services by printer or publisher.
82.12.807Exemptions -- Direct mail delivery charges.
82.12.808Exemptions -- Use of medical supplies, chemicals, or materials by comprehensive cancer centers.
82.12.809Exemptions -- Vehicles using clean alternative fuels.
82.12.810Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- Payments on cessation of operation.
82.12.811Exemptions -- Coal used at coal-fired thermal electric generation facility -- Application -- Demonstration of progress in air pollution control -- Notice of emissions violations -- Reapplication -- Payments on cessation of operation.
82.12.815Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
82.12.816Exemptions -- Electric vehicle batteries and infrastructure.
82.12.820Exemptions -- Warehouse and grain elevators and distribution centers.
82.12.825Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
82.12.832Exemptions -- Use of gun safes.
82.12.834Exemptions -- Sales/leasebacks by regional transit authorities.
82.12.845Use of motorcycles loaned to department of licensing.
82.12.850Exemptions -- Conifer seed.
82.12.855Exemptions -- Replacement parts for qualifying farm machinery and equipment.
82.12.860Exemptions -- Property and services acquired from a federal credit union.
82.12.865Exemptions--Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.12.880Exemptions -- Animal pharmaceuticals.
82.12.890Exemptions -- Livestock nutrient management equipment and facilities.
82.12.900Exemptions -- Anaerobic digesters.
82.12.910Exemptions -- Propane or natural gas to heat chicken structures.
82.12.920Exemptions -- Chicken bedding materials.
82.12.925Exemptions -- Dietary supplements.
82.12.930Exemptions -- Watershed protection or flood prevention.
82.12.935Exemptions -- Disposable devices used to deliver prescription drugs for human use.
82.12.940Exemptions -- Over-the-counter drugs for human use.
82.12.945Exemptions -- Kidney dialysis devices.
82.12.950Exemptions -- Steam, electricity, electrical energy.
82.12.955Exemptions -- Use of machinery, equipment, vehicles, and services related to biodiesel or E85 motor fuel.
82.12.956Exemptions -- Hog fuel used to generate electricity, steam, heat, or biofuel.
82.12.957Exemptions -- Forest derived biomass.
82.12.962Exemptions -- Use of machinery and equipment in generating electricity.
82.12.963Exemptions -- Use of machinery and equipment using solar energy to generate electricity.
82.12.964Use of machinery and equipment used in generating electricity -- Effect of exemption expiration.
82.12.965Exemptions -- Semiconductor materials manufacturing.
82.12.9651Exemptions -- Gases and chemicals used in production of semiconductor materials.
82.12.970Exemptions -- Gases and chemicals used to manufacture semiconductor materials.
82.12.975Computer parts and software related to the manufacture of commercial airplanes.
82.12.980Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes.
82.12.983Exemptions -- Wax and ceramic materials.
82.12.985Exemptions -- Insulin.
82.12.986Exemptions -- Eligible server equipment.
82.12.995Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
82.12.998Exemptions -- Weatherization of a residence.
82.12.999Exemptions -- Joint municipal utility services authorities.
82.12.9995Exemptions -- Restaurant employee meals.

Notes:

Changes in tax law -- Liability: RCW 82.08.064, 82.14.055, and 82.32.430.

Direct pay permits: RCW 82.32.087.