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Chapter 82.08 RCW

RETAIL SALES TAX

RCW Sections

82.08.010Definitions.
82.08.011Retail car rental -- Definition.
82.08.015Construction -- Chapter applicable to state registered domestic partnerships -- 2009 c 521.
82.08.020Tax imposed -- Retail sales -- Retail car rental.
82.08.0201Rental cars -- Estimate of tax revenue.
82.08.0202Retail sales of linen and uniform supply services.
82.08.0203Exemptions -- Trail grooming services.
82.08.0204Exemptions -- Honey bees.
82.08.0205Exemptions -- Waste vegetable oil.
82.08.0206Exemptions -- Working families -- Eligible low-income persons.
82.08.02061Exemptions -- Working families -- Report to legislature.
82.08.0208Exemptions -- Digital codes.
82.08.02081Exemptions -- Audio or video programming.
82.08.02082Exemptions -- Digital products or services -- Ingredient or component -- Made available for free.
82.08.02087Exemptions -- Digital goods and services -- Purchased for business purposes.
82.08.02088Exemptions -- Digital products -- Business buyers -- Concurrently available for use within and outside state.
82.08.0251Exemptions -- Casual and isolated sales.
82.08.0252Exemptions -- Sales by persons taxable under chapter 82.16 RCW.
82.08.02525Exemptions -- Sale of copied public records by state and local agencies.
82.08.0253Exemptions -- Sale and distribution of newspapers.
82.08.02535Exemptions -- Sales and distribution of magazines or periodicals by subscription for fund-raising.
82.08.02537Exemptions -- Sales of academic transcripts.
82.08.0254Exemptions -- Nontaxable sales.
82.08.0255Exemptions -- Sales of motor vehicle and special fuel -- Conditions -- Credit or refund of special fuel used outside this state in interstate commerce.
82.08.0256Exemptions -- Sale of the operating property of a public utility to the state or a political subdivision.
82.08.02565Exemptions -- Sales of machinery and equipment for manufacturing, research and development, or a testing operation -- Labor and services for installation -- Exemption certificate -- Rules.
82.08.025651Exemptions -- Sales of machinery and equipment to public research institutions.
82.08.02566Exemptions -- Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption.
82.08.02568Exemptions -- Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
82.08.02569Exemptions -- Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
82.08.0257Exemptions -- Auction sales of personal property used in farming.
82.08.02573Exemptions -- Sales by a nonprofit organization for fund-raising activities.
82.08.0258Exemptions -- Sales to federal corporations providing aid and relief.
82.08.0259Exemptions -- Sales of livestock.
82.08.026Exemptions -- Sales of natural or manufactured gas.
82.08.0261Exemptions -- Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
82.08.0262Exemptions -- Sales 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 government -- Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc. -- Labor and services for constructing, repairing, cleaning, etc.
82.08.0263Exemptions -- Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
82.08.0264Exemptions -- Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
82.08.0265Exemptions -- Sales to nonresidents of tangible personal property which becomes a component of property of the nonresident by installing, repairing, etc. -- Labor and services for installing, repairing, etc.
82.08.0266Exemptions -- Sales of watercraft to nonresidents for use outside the state.
82.08.02665Exemptions--Sales of watercraft, vessels to residents of foreign countries.
82.08.0267Exemptions -- Sales of poultry for producing poultry and poultry products for sale.
82.08.0268Exemptions -- Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
82.08.0269Exemptions -- Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
82.08.0271Exemptions -- Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
82.08.0272Exemptions -- Sales of semen for artificial insemination of livestock.
82.08.0273Exemptions -- Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state -- Proof of nonresident status -- Penalties.
82.08.0274Exemptions -- Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
82.08.02745Exemptions -- Charges for labor and services or sales of tangible personal property related to agricultural employee housing -- Exemption certificate -- Rules.
82.08.0275Exemptions -- Sales 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.
82.08.0277Exemptions -- Sales of pollen.
82.08.0278Exemptions -- Sales between political subdivisions resulting from annexation or incorporation.
82.08.0279Exemptions -- Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
82.08.02795Exemptions--Sales to free hospitals.
82.08.02805Exemptions -- Sales to qualifying blood, tissue, or blood and tissue banks.
82.08.02806Exemptions -- Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
82.08.02807Exemptions -- Sales to organ procurement organization.
82.08.0281Exemptions -- Sales of prescription drugs.
82.08.0282Exemptions -- Sales of returnable containers for beverages and foods.
82.08.0283Exemptions -- Certain medical items.
82.08.0285Exemptions -- Sales of ferry vessels to the state or local governmental units -- Components thereof -- Labor and service charges.
82.08.0287Exemptions -- Sales of passenger motor vehicles as ride-sharing vehicles.
82.08.02875Exemptions -- Vehicle parking charges subject to tax at stadium and exhibition center.
82.08.0288Exemptions -- Lease of certain irrigation equipment.
82.08.0289Exemptions -- Telephone, telecommunications, and ancillary services.
82.08.0291Exemptions -- Sales of amusement and recreation services or personal services by nonprofit youth organization -- Local government physical fitness classes.
82.08.02915Exemptions -- Sales used by health or social welfare organizations for alternative housing for youth in crisis.
82.08.02917Youth in crisis -- Definition -- Limited purpose.
82.08.0293Exemptions -- Sales of food and food ingredients.
82.08.0294Exemptions -- Sales of feed for cultivating or raising fish for sale.
82.08.0296Exemptions -- Sales of feed consumed by livestock at a public livestock market.
82.08.0297Exemptions -- Sales of food purchased under the supplemental nutrition assistance program.
82.08.0298Exemptions -- Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
82.08.0299Exemptions -- Emergency lodging for homeless persons -- Conditions.
82.08.031Exemptions -- Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
82.08.0311Exemptions -- Sales of materials and supplies used in packing horticultural products.
82.08.0315Exemptions -- Rentals or sales related to motion picture or video productions -- Exceptions -- Certificate.
82.08.0316Exemptions -- Sales of cigarettes by Indian retailers.
82.08.032Exemption -- Sales, rental, or lease of used park model trailers.
82.08.033Exemptions -- Sales of used mobile homes or rental or lease of mobile homes.
82.08.034Exemptions -- Sales of used floating homes or rental or lease of used floating homes.
82.08.035Exemption for pollution control facilities.
82.08.036Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined.
82.08.037Credits and refunds for bad debts.
82.08.040Consignee, factor, bailee, auctioneer deemed seller.
82.08.050Buyer to pay, seller to collect tax -- Statement of tax -- Exception -- Penalties -- Contingent expiration of subsection.
82.08.054Computation of tax due.
82.08.055Advertisement of price.
82.08.060Collection of tax -- Methods and schedules.
82.08.064Tax rate changes.
82.08.066Deemed location for mobile telecommunications services.
82.08.080Vending machine and other sales.
82.08.090Installment sales and leases.
82.08.100Cash receipts taxpayers -- Bad debts.
82.08.110Sales from vehicles.
82.08.120Refunding or rebating of tax by seller prohibited -- Penalty.
82.08.130Reseller's permit -- Purchase and resale -- Rules.
82.08.140Administration.
82.08.145Delivery charges.
82.08.150Tax on certain sales of intoxicating liquors -- Additional taxes for specific purposes -- Collection.
82.08.155Spirits tax -- Delinquent in reporting or remitting -- Penalties -- 2012 c 39.
82.08.160Remittance of tax -- Liquor excise tax fund created.
82.08.170Apportionment and distribution from liquor excise tax fund.
82.08.180Apportionment and distribution from liquor excise tax fund -- Withholding for noncompliance.
82.08.190Bundled transactions -- Definitions.
82.08.195Bundled transactions -- Tax imposed.
82.08.200Exemptions -- Honey beekeepers.
82.08.205Exemptions -- Clay targets.
82.08.207Investment data for investment firms.
82.08.210Exemptions -- Flavor imparters -- Restaurants.
82.08.215Exemptions -- Large private airplanes.
82.08.220Exemptions -- Mint growers.
82.08.700Exemptions -- Vessels sold to nonresidents.
82.08.803Exemptions -- Nebulizers.
82.08.804Exemptions -- Ostomic items.
82.08.805Exemptions -- Personal property used at an aluminum smelter.
82.08.806Exemptions -- Sale of computer equipment parts and services to printer or publisher.
82.08.807Exemptions -- Direct mail delivery charges.
82.08.808Exemptions -- Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
82.08.809Exemptions -- Vehicles using clean alternative fuels.
82.08.810Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- Exemption certificate -- Payments on cessation of operation.
82.08.811Exemptions -- 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.
82.08.815Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
82.08.816Exemptions -- Electric vehicle batteries and infrastructure.
82.08.820Exemptions -- Remittance -- Warehouse and grain elevators and distribution centers -- Material-handling and racking equipment -- Construction of warehouse or elevator -- Information sheet -- Rules -- Records -- Exceptions.
82.08.825Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
82.08.830Exemptions -- Sales at camp or conference center by nonprofit organization.
82.08.832Exemptions -- Sales of gun safes.
82.08.834Exemptions -- Sales/leasebacks by regional transit authorities.
82.08.850Exemptions -- Conifer seed.
82.08.855Exemptions -- Replacement parts for qualifying farm machinery and equipment.
82.08.865Exemptions -- Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.08.870Exemptions -- Motorcycles for training programs.
82.08.875Exemptions -- Automotive adaptive equipment.
82.08.880Exemptions -- Animal pharmaceuticals.
82.08.890Exemptions -- Qualifying livestock nutrient management equipment and facilities.
82.08.900Exemptions -- Anaerobic digesters.
82.08.910Exemptions -- Propane or natural gas to heat chicken structures.
82.08.920Exemptions -- Chicken bedding materials.
82.08.925Exemptions -- Dietary supplements.
82.08.935Exemptions -- Disposable devices used to deliver prescription drugs for human use.
82.08.940Exemptions -- Over-the-counter drugs for human use.
82.08.945Exemptions -- Kidney dialysis devices.
82.08.950Exemptions -- Steam, electricity, electrical energy.
82.08.955Exemptions -- Sales of machinery, equipment, vehicles, and services related to biodiesel blend or E85 motor fuel.
82.08.956Exemptions -- Hog fuel used to generate electricity, steam, heat, or biofuel.
82.08.962Exemptions -- Sales of machinery and equipment used in generating electricity.
82.08.963Exemptions -- Sales of machinery and equipment using solar energy to generate electricity or produce thermal heat.
82.08.965Exemptions -- Semiconductor materials manufacturing.
82.08.9651Exemptions -- Gases and chemicals used in production of semiconductor materials.
82.08.970Exemptions -- Gases and chemicals used to manufacture semiconductor materials.
82.08.975Exemptions -- Computer parts and software related to the manufacture of commercial airplanes.
82.08.980Exemptions -- Labor, services, and personal property related to the manufacture of commercial airplanes.
82.08.983Exemptions -- Wax and ceramic materials.
82.08.985Exemptions -- Insulin.
82.08.986Exemptions -- Eligible server equipment.
82.08.990Exemptions -- Import or export commerce.
82.08.995Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
82.08.997Exemptions -- Temporary medical housing.
82.08.998Exemptions -- Weatherization of a residence.
82.08.999Exemptions -- Joint municipal utility services authorities.
82.08.9995Exemptions -- Restaurant employee meals.
82.08.9996Exemptions -- Vessel deconstruction.
82.08.99991Tax preferences -- Expiration dates.

Notes:

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

Community college capital improvements bond redemption fund of 1972 -- Tax receipts: RCW 28B.56.100.

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.