To print a page in the RCW, use your browser’s normal print functions (Ctrl-P on a PC, Command-P on a Mac, or File > Print on either). The resulting printed page will show just the content and not the banner at the top, the left-side navigation, or the footer links. To see how the page will look before you print it, use your browser’s Print Preview.

Chapter 82.12 RCW


Use tax imposed.
Dedication of taxesComprehensive performance audits.
ExemptionsWaste vegetable oil.
ExemptionsDigital codes.
ExemptionsAudio or video programming.
ExemptionsDigital products or servicesMade available for free to general public.
ExemptionsDigital goodsUse by students.
ExemptionsDigital goodsNoncommercialInternal audienceNot for sale.
ExemptionsDigital products or codesFree of charge.
ExemptionsDigital goods, codes, and servicesUsed for business purposes.
ExemptionsDigital productsBusiness buyersConcurrently available for use within and outside stateApportionment.
Natural or manufactured gasUse tax imposedExemption.
Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
Deferral of use tax on certain users of natural or manufactured gas.
ExemptionsUse of tangible personal property by nonresident while temporarily within stateUse of household goods, personal effects, and private motor vehicles acquired in another state while resident of other stateUse of certain warranties.
ExemptionsSale of copied public records by state and local agencies.
ExemptionsUse of tangible personal property taxable under chapter 82.16 RCW.
ExemptionsUse of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial watersComponentsUse of vehicles in the transportation of persons or property across state boundariesConditionsUse of vehicle under trip permit to point outside state.
ExemptionsNontaxable tangible personal property, warranties, and digital products.
ExemptionsUse of motor vehicle and special fuelConditions.
ExemptionsMachinery and equipment used for manufacturing, research and development, or a testing operation.
ExemptionsUse of machinery and equipment by public research institutions.
ExemptionsUse of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption.
ExemptionsUse of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
ExemptionsUse of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
ExemptionsUse of personal property of the operating property of a public utility by state or political subdivision.
ExemptionsUse of personal property previously used in farming and purchased from farmer at auction.
ExemptionsUse of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
ExemptionsPersonal property and certain services donated to nonprofit organization or governmental entity.
ExemptionsUse of livestock.
ExemptionsUse of poultry for producing poultry and poultry products for sale.
ExemptionsUse of fuel by extractor or manufacturer thereof.
ExemptionsUse of dual-controlled motor vehicles by school for driver training.
ExemptionsUse by bailee of tangible personal property consumed in research, development, etc., activities.
ExemptionsUse by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.
ExemptionsUse of semen in artificial insemination of livestock.
ExemptionsUse of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
ExemptionsUse of tangible personal property related to agricultural employee housing.
ExemptionsUse 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.
ExemptionsUse of wearing apparel only as a sample for display for sale.
ExemptionsUse of personal property in single trade shows.
ExemptionsUse of pollen.
ExemptionsUse of tangible personal property by political subdivision resulting from annexation or incorporation.
ExemptionsUse by free hospitals of certain items.
ExemptionsUse of medical products by qualifying blood, tissue, or blood and tissue banks.
ExemptionsUse of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
ExemptionsUse of medical supplies, chemicals, or materials by organ procurement organization.
ExemptionsUse of certain drugs or family planning devices.
ExemptionsUse of returnable containers for beverages and foods.
ExemptionsCertain medical items.
ExemptionsUse of ferry vessels by the state or local governmental unitsComponents thereof.
ExemptionsUse of vans as ride-sharing vehicles.
ExemptionsUse of certain irrigation equipment.
ExemptionsUse of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
ExemptionsUse of items by health or social welfare organizations for alternative housing for youth in crisis.
ExemptionsUse of amusement and recreation services by nonprofit youth organization.
ExemptionsUse of food and food ingredients.
ExemptionsUse of feed for cultivating or raising fish for sale.
ExemptionsUse of feed consumed by livestock at a public livestock market.
ExemptionsUse of food purchased under the supplemental nutrition assistance program.
ExemptionsUse of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
ExemptionsUse by artistic or cultural organizations of certain objects.
ExemptionsUse of materials and supplies in packing horticultural products.
ExemptionsRental or sales related to motion picture or video productionsExceptions.
ExemptionsSales of cigarettes by Indian retailers.
ExemptionUse of used park model trailers.
ExemptionUse of certain used mobile homes.
ExemptionUse of used floating homes.
ExemptionsUse of newspapers.
ExemptionsUse of academic transcripts.
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
Exemptions and creditsPollution control facilities.
Credits and refundsBad debts.
ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined.
Retailers to collect taxPenaltyContingent expiration of subsection.
Collection of tax on vehicles by county auditor or director of licensingRemittance.
Installment sales or leases.
Cash receipts taxpayersBad debts.
Delivery charges.
Bundled transactionsTax imposed.
Clay targets.
Investment date for investment firms.
Flavor impartersRestaurants.
ExemptionsLarge private airplanes.
ExemptionsMint growers.
ExemptionsNonprofit fund-raising activities.
ExemptionsVessels sold to nonresidents.
ExemptionsUses of vessel, vessel's trailer by manufacturer.
ExemptionsUses of vessel, vessel's trailer by dealer.
Vessels held in inventory by dealer or manufacturerTax on personal useDocumentationRules.
ExemptionsOstomic items.
ExemptionsPersonal property used at an aluminum smelter.
ExemptionsUse of computer equipment parts and services by printer or publisher.
ExemptionsDirect mail delivery charges.
ExemptionsUse of medical supplies, chemicals, or materials by comprehensive cancer centers.
ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers.
ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsPayments on cessation of operation.
ExemptionsCoal used at coal-fired thermal electric generation facilityApplicationDemonstration of progress in air pollution controlNotice of emissions violationsReapplicationPayments on cessation of operation.
ExemptionsElectric vehicle batteries and infrastructure.
ExemptionsWarehouse and grain elevators and distribution centers.
ExemptionsUse of gun safes.
ExemptionsSales/leasebacks by regional transit authorities.
Use of motorcycles loaned to department of licensing.
ExemptionsConifer seed.
ExemptionsReplacement parts for qualifying farm machinery and equipment.
ExemptionsProperty and services acquired from a federal credit union.
ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users.
Automotive adaptive equipment.
ExemptionsAnimal pharmaceuticals.
ExemptionsLivestock nutrient management equipment and facilities.
ExemptionsAnaerobic digesters.
ExemptionsPropane or natural gas to heat chicken structures.
ExemptionsChicken bedding materials.
ExemptionsDietary supplements.
ExemptionsWatershed protection or flood prevention.
ExemptionsDisposable devices used to deliver prescription drugs for human use.
ExemptionsOver-the-counter drugs for human use.
ExemptionsKidney dialysis devices.
ExemptionsSteam, electricity, electrical energy.
ExemptionsHog fuel used to generate electricity, steam, heat, or biofuel.
ExemptionsUse of machinery and equipment in generating electricity.
ExemptionsUse of machinery and equipment using solar energy to generate electricity or produce thermal heat.
Use of machinery and equipment used in generating electricityEffect of exemption expiration.
ExemptionsSemiconductor materials manufacturing.
ExemptionsGases and chemicals used in production of semiconductor materials.
ExemptionsGases and chemicals used to manufacture semiconductor materials.
Computer parts and software related to the manufacture of commercial airplanes.
ExemptionsLabor, services, and personal property related to the manufacture of commercial airplanes.
ExemptionsWax and ceramic materials.
ExemptionsEligible server equipment.
ExemptionsCertain limited purpose public corporations, commissions, and authorities.
ExemptionsWeatherization of a residence.
ExemptionsJoint municipal utility services authorities.
ExemptionsRestaurant employee meals.
ExemptionsVessel deconstruction.
ExemptionsMarijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.
ExemptionsMarijuana concentrates, useable marijuana, or marijuana-infused products beneficial for medical useProducts containing THC.
Tax preferencesExpiration dates.
Changes in tax lawLiability: RCW 82.08.064, 82.14.055, and 82.32.430.
Direct pay permits: RCW 82.32.087.