Chapter 82.08 RCW

RETAIL SALES TAX

Sections
Definitions.
Retail car rentalDefinition.
ConstructionChapter applicable to state registered domestic partnerships2009 c 521.
Tax imposedRetail salesRetail car rental.
Rental carsEstimate of tax revenue.
Retail sales of linen and uniform supply services.
ExemptionsTrail grooming services.
ExemptionsWaste vegetable oil.
ExemptionsWorking familiesEligible low-income persons.
ExemptionsWorking familiesReport to legislature.
ExemptionsAdapted housingDisabled veteransConstruction.
ExemptionsDigital codes.
ExemptionsAudio or video programming.
ExemptionsDigital products or servicesIngredient or componentMade available for free.
ExemptionsDigital goods and servicesPurchased for business purposes.
ExemptionsDigital productsBusiness buyersConcurrently available for use within and outside state.
ExemptionsCasual and isolated sales.
ExemptionsSales by persons taxable under chapter 82.16 RCW.
ExemptionsSale of copied public records by state and local agencies.
ExemptionsSale and distribution of newspapers.
ExemptionsSales and distribution of magazines or periodicals by subscription for fund-raising.
ExemptionsSales of academic transcripts.
ExemptionsNontaxable sales.
ExemptionsSales of motor vehicle and special fuelConditionsCredit or refund of special fuel used outside this state in interstate commerce.
ExemptionsSale of the operating property of a public utility to the state or a political subdivision.
ExemptionsSales of machinery and equipment for manufacturing, research and development, or a testing operationLabor and services for installationExemption certificateRules.
ExemptionsSales of machinery and equipment to public research institutions.
ExemptionsSales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption.
ExemptionsAircraft maintenance repairBuilding construction.
ExemptionsSales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
ExemptionsSales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
ExemptionsAuction sales of personal property used in farming.
ExemptionsSales by a nonprofit organization for fund-raising activities.
ExemptionsSales to federal corporations providing aid and relief.
ExemptionsSales of livestock.
ExemptionsSales of natural or manufactured gas.
ExemptionsSales of personal property for use connected with private or common carriers in interstate or foreign commerce.
ExemptionsSales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States governmentComponents thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.Labor and services for constructing, repairing, cleaning, etc.
ExemptionsSales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
ExemptionsSales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
ExemptionsSales of watercraft to nonresidents for use outside the state.
ExemptionsSales of watercraft, vessels to residents of foreign countries.
ExemptionsSales of poultry for producing poultry and poultry products for sale.
ExemptionsSales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
ExemptionsSales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
ExemptionsSales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
ExemptionsSales of semen for artificial insemination of livestock.
ExemptionsSales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the stateProof of nonresident statusPenalties.
ExemptionsSales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
ExemptionsCharges for labor and services or sales of tangible personal property related to agricultural employee housingExemption certificateRules.
ExemptionsSales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.
ExemptionsSales of pollen.
ExemptionsSales between political subdivisions resulting from annexation or incorporation.
ExemptionsRenting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
ExemptionsSales to free hospitals.
ExemptionsSales to qualifying blood, tissue, or blood and tissue banks.
ExemptionsSales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
ExemptionsSales to organ procurement organization.
ExemptionsSales of prescription drugs.
ExemptionsSales of returnable containers for beverages and foods.
ExemptionsCertain medical items.
ExemptionsSales of ferry vessels to the state or local governmental unitsComponents thereofLabor and service charges.
ExemptionsSales of passenger motor vehicles as ride-sharing vehicles.
ExemptionsVehicle parking charges subject to tax at stadium and exhibition center.
ExemptionsLease of certain irrigation equipment.
ExemptionsTelephone, telecommunications, and ancillary services.
ExemptionsSales of amusement and recreation services or personal services by nonprofit youth organizationLocal government physical fitness classes.
ExemptionsSales used by health or social welfare organizations for alternative housing for youth in crisis.
Youth in crisisDefinitionLimited purpose.
ExemptionsSales of food and food ingredients.
ExemptionsSales of feed for cultivating or raising fish for sale.
ExemptionsSales of feed consumed by livestock at a public livestock market.
ExemptionsSales of food purchased under the supplemental nutrition assistance program.
ExemptionsSales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
ExemptionsEmergency lodging for homeless personsConditions.
ExemptionsSales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
ExemptionsSales of materials and supplies used in packing horticultural products.
ExemptionsRentals or sales related to motion picture or video productionsExceptionsCertificate.
ExemptionsSales of cigarettes by Indian retailers.
ExemptionsSales of motor vehicles to tribes or tribal members.
ExemptionSales, rental, or lease of used park model trailers.
ExemptionsSales of used mobile homes or rental or lease of mobile homes.
ExemptionsSales of used floating homes or rental or lease of used floating homes.
Exemption for pollution control facilities.
ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined.
Credits and refunds for bad debts.
Consignee, factor, bailee, auctioneer deemed seller.
Buyer to pay, seller to collect taxStatement of taxExceptionPenaltiesContingent expiration of subsection.
Remote sellerNexus.
Remote sellers, referrers, and marketplace facilitatorsTax collection and remittance.
Marketplace facilitators and referrersWhen deemed seller agentsRecordkeepingLiability.
Computation of tax due.
Advertisement of price.
Collection of taxMethods and schedules.
Tax rate changes.
Deemed location for mobile telecommunications services.
Vending machine and other sales.
Installment sales and leases.
Cash receipts taxpayersBad debts.
Sales from vehicles.
Refunding or rebating of tax by seller prohibitedPenalty.
Reseller's permitPurchase and resaleRules.
Administration.
Delivery charges.
Tax on certain sales of intoxicating liquorsAdditional taxes for specific purposesCollection.
Spirits taxDelinquent in reporting or remittingPenalties2012 c 39.
Remittance of taxLiquor excise tax fund created.
Apportionment and distribution from liquor excise tax fund.
Apportionment and distribution from liquor excise tax fundWithholding for noncompliance.
Bundled transactionsDefinitions.
Bundled transactionsTax imposed.
Investment data for investment firms.
ExemptionsLarge private airplanes.
ExemptionsVessels sold to nonresidents.
ExemptionsNebulizers.
ExemptionsOstomic items.
ExemptionsPersonal property used at an aluminum smelter.
ExemptionsSale of computer equipment parts and services to printer or publisher.
ExemptionsDirect mail delivery charges.
ExemptionsSales of medical supplies, chemicals, or materials to comprehensive cancer centers.
ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers.
ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsExemption certificatePayments 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.
ExemptionsRemittanceWarehouse and grain elevators and distribution centersMaterial-handling and racking equipmentConstruction of warehouse or elevatorInformation sheetRulesRecordsExceptions.
ExemptionsSales at camp or conference center by nonprofit organization.
ExemptionsSales of gun safes.
ExemptionsSales or transfers of firearmsUnlicensed personsBackground check requirements.
ExemptionsSales/leasebacks by regional transit authorities.
ExemptionsConifer seed.
ExemptionsReplacement parts for qualifying farm machinery and equipment.
ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users.
ExemptionsMotorcycles for training programs.
ExemptionsAutomotive adaptive equipment.
ExemptionsAnimal pharmaceuticals.
ExemptionsQualifying livestock nutrient management equipment and facilities.
ExemptionsAnaerobic digesters.
ExemptionsPropane or natural gas to heat chicken structures.
ExemptionsChicken bedding materials.
ExemptionsDietary supplements.
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.
ExemptionsSales of machinery and equipment used in generating electricity.
ExemptionsSales of machinery and equipment using solar energy to generate electricity or produce thermal heat.
ExemptionsSemiconductor materials manufacturing.
ExemptionsGases and chemicals used in production of semiconductor materials.
ExemptionsGases and chemicals used to manufacture semiconductor materials.
ExemptionsComputer 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.
ExemptionsInsulin.
ExemptionsEligible server equipment.
ExemptionsImport or export commerce.
ExemptionsCertain limited purpose public corporations, commissions, and authorities.
ExemptionsTemporary medical housing.
ExemptionsWeatherization of a residence.
ExemptionsJoint municipal utility services authorities.
ExemptionsBottled waterPrescription use.
ExemptionsBottled waterPrimary water source unsafe.
ExemptionsRestaurant employee meals.
ExemptionsVessel deconstruction.
ExemptionsRetail sale of marijuana, 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.
NOTES:
Changes in tax lawLiability: RCW 82.08.064, 82.14.055, and 82.32.430.
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used: RCW 82.12.035.
Direct pay permits: RCW 82.32.087.
Excise tax on real estate transfers: Chapters 82.45 and 82.46 RCW.
Local sales tax: Chapter 82.14 RCW.
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