Chapter 82.12 RCW

USE TAX

Sections

82.12.010Definitions.
82.12.020Use tax imposed.
82.12.0201Dedication of taxesComprehensive performance audits.
82.12.0203Refinery fuel gasValueTax rateLocal use tax exemption.
82.12.0205ExemptionsWaste vegetable oil.
82.12.0207ExemptionsAdapted housingDisabled veteransConstruction.
82.12.0208ExemptionsDigital codes.
82.12.02081ExemptionsAudio or video programming.
82.12.02082ExemptionsDigital products or servicesMade available for free to general public.
82.12.02084ExemptionsDigital goodsUse by students.
82.12.02085ExemptionsDigital goodsNoncommercialInternal audienceNot for sale.
82.12.02086ExemptionsDigital products or codesFree of charge.
82.12.02087ExemptionsDigital goods, codes, and servicesUsed for business purposes.
82.12.02088ExemptionsDigital productsBusiness buyersConcurrently available for use within and outside stateApportionment.
82.12.022Natural or manufactured gasUse tax imposedExemption.
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.
82.12.0251ExemptionsUse 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.
82.12.02525ExemptionsSale of copied public records by state and local agencies.
82.12.0253ExemptionsUse of tangible personal property taxable under chapter 82.16 RCW.
82.12.0254ExemptionsUse 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.
82.12.0255ExemptionsNontaxable tangible personal property, warranties, and digital products.
82.12.0256ExemptionsUse of motor vehicle and special fuelConditions.
82.12.02565ExemptionsMachinery and equipment used for manufacturing, research and development, or a testing operation.
82.12.025651ExemptionsUse of machinery and equipment by public research institutions.
82.12.02566ExemptionsUse of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption.
82.12.025661ExemptionsAircraft maintenance repairBuilding construction.
82.12.02568ExemptionsUse of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
82.12.02569ExemptionsUse of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
82.12.0257ExemptionsUse of personal property of the operating property of a public utility by state or political subdivision.
82.12.0258ExemptionsUse of personal property previously used in farming and purchased from farmer at auction.
82.12.0259ExemptionsUse of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
82.12.02595ExemptionsPersonal property and certain services donated to nonprofit organization or governmental entity.
82.12.0261ExemptionsUse of livestock.
82.12.0262ExemptionsUse of poultry for producing poultry and poultry products for sale.
82.12.0263ExemptionsUse of fuel by extractor or manufacturer thereof.
82.12.0264ExemptionsUse of dual-controlled motor vehicles by school for driver training.
82.12.0265ExemptionsUse by bailee of tangible personal property consumed in research, development, etc., activities.
82.12.0266ExemptionsUse by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.
82.12.0267ExemptionsUse of semen in artificial insemination of livestock.
82.12.0268ExemptionsUse of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
82.12.02685ExemptionsUse of tangible personal property related to agricultural employee housing.
82.12.0269ExemptionsUse 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.
82.12.0271ExemptionsUse of wearing apparel only as a sample for display for sale.
82.12.0272ExemptionsUse of personal property in single trade shows.
82.12.0273ExemptionsUse of pollen.
82.12.0274ExemptionsUse of tangible personal property by political subdivision resulting from annexation or incorporation.
82.12.02745ExemptionsUse by free hospitals of certain items.
82.12.02747ExemptionsUse of medical products by qualifying blood, tissue, or blood and tissue banks.
82.12.02748ExemptionsUse of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
82.12.02749ExemptionsUse of medical supplies, chemicals, or materials by organ procurement organization.
82.12.0275ExemptionsUse of certain drugs or family planning devices.
82.12.0276ExemptionsUse of returnable containers for beverages and foods.
82.12.0277ExemptionsCertain medical items.
82.12.0279ExemptionsUse of ferry vessels by the state or local governmental unitsComponents thereof.
82.12.0282ExemptionsUse of vans as ride-sharing vehicles.
82.12.0283ExemptionsUse of certain irrigation equipment.
82.12.0284ExemptionsUse of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
82.12.02915ExemptionsUse of items by health or social welfare organizations for alternative housing for youth in crisis.
82.12.0293ExemptionsUse of food and food ingredients.
82.12.0294ExemptionsUse of feed for cultivating or raising fish for sale.
82.12.0296ExemptionsUse of feed consumed by livestock at a public livestock market.
82.12.0297ExemptionsUse of food purchased under the supplemental nutrition assistance program.
82.12.0298ExemptionsUse of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
82.12.031ExemptionsUse by artistic or cultural organizations of certain objects.
82.12.0311ExemptionsUse of materials and supplies in packing horticultural products.
82.12.0315ExemptionsRental or sales related to motion picture or video productionsExceptions.
82.12.0316ExemptionsSales of cigarettes by Indian retailers.
82.12.032ExemptionUse of used park model trailers.
82.12.033ExemptionUse of certain used mobile homes.
82.12.034ExemptionUse of used floating homes.
82.12.0345ExemptionsUse of newspapers.
82.12.0347ExemptionsUse 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 creditsPollution control facilities.
82.12.037Credits and refundsBad debts.
82.12.038ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined.
82.12.040Retailers to collect taxPenalty.
82.12.045Collection of tax on vehicles by county auditor or director of licensingRemittance.
82.12.060Installment sales or leases.
82.12.070Cash receipts taxpayersBad debts.
82.12.080Administration.
82.12.145Delivery charges.
82.12.195Bundled transactionsTax imposed.
82.12.207Investment data for investment firms.
82.12.215ExemptionsLarge private airplanes.
82.12.225ExemptionsNonprofit fund-raising activities.
82.12.700ExemptionsVessels sold to nonresidents.
82.12.800ExemptionsUses of vessel, vessel's trailer by manufacturer.
82.12.801ExemptionsUses of vessel, vessel's trailer by dealer.
82.12.802Vessels held in inventory by dealer or manufacturerTax on personal useDocumentationRules.
82.12.803ExemptionsNebulizers.
82.12.804ExemptionsOstomic items.
82.12.805ExemptionsPersonal property used at an aluminum smelter.
82.12.806ExemptionsUse of computer equipment parts and services by printer or publisher.
82.12.807ExemptionsDirect mail delivery charges.
82.12.808ExemptionsUse of medical supplies, chemicals, or materials by comprehensive cancer centers.
82.12.809ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers.
82.12.810ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsPayments on cessation of operation.
82.12.811ExemptionsCoal used at coal-fired thermal electric generation facilityApplicationDemonstration of progress in air pollution controlNotice of emissions violationsReapplicationPayments on cessation of operation.
82.12.816ExemptionsElectric vehicle batteries and infrastructure.
82.12.820ExemptionsWarehouse and grain elevators and distribution centers.
82.12.832ExemptionsUse of gun safes.
82.12.834ExemptionsSales/leasebacks by regional transit authorities.
82.12.845Use of motorcycles loaned to department of licensing.
82.12.850ExemptionsConifer seed.
82.12.855ExemptionsReplacement parts for qualifying farm machinery and equipment.
82.12.860ExemptionsProperty and services acquired from a federal credit union.
82.12.865ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users.
82.12.875Automotive adaptive equipment.
82.12.880ExemptionsAnimal pharmaceuticals.
82.12.890ExemptionsLivestock nutrient management equipment and facilities.
82.12.900ExemptionsAnaerobic digesters.
82.12.910ExemptionsPropane or natural gas to heat chicken structures.
82.12.920ExemptionsChicken bedding materials.
82.12.925ExemptionsDietary supplements.
82.12.930ExemptionsWatershed protection or flood prevention.
82.12.935ExemptionsDisposable devices used to deliver prescription drugs for human use.
82.12.940ExemptionsOver-the-counter drugs for human use.
82.12.945ExemptionsKidney dialysis devices.
82.12.950ExemptionsSteam, electricity, electrical energy.
82.12.956ExemptionsHog fuel used to generate electricity, steam, heat, or biofuel.
82.12.962ExemptionsUse of machinery and equipment in generating electricity.
82.12.964Use of machinery and equipment used in generating electricityEffect of exemption expiration.
82.12.965ExemptionsSemiconductor materials manufacturing.
82.12.9651ExemptionsGases and chemicals used in production of semiconductor materials.
82.12.970ExemptionsGases and chemicals used to manufacture semiconductor materials.
82.12.975Computer parts and software related to the manufacture of commercial airplanes.
82.12.980ExemptionsLabor, services, and personal property related to the manufacture of commercial airplanes.
82.12.983ExemptionsWax and ceramic materials.
82.12.985ExemptionsInsulin.
82.12.986ExemptionsEligible server equipment.
82.12.995ExemptionsCertain limited purpose public corporations, commissions, and authorities.
82.12.998ExemptionsWeatherization of a residence.
82.12.999ExemptionsJoint municipal utility services authorities.
82.12.9994ExemptionsBottled waterPrescription use.
82.12.99941ExemptionsBottled waterPrimary water source unsafe.
82.12.9995ExemptionsRestaurant employee meals.
82.12.9996ExemptionsVessel deconstruction.
82.12.9997ExemptionsMarijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.
82.12.9998ExemptionsMarijuana concentrates, useable marijuana, or marijuana-infused products beneficial for medical useProducts containing THC.
82.12.99991Tax preferencesExpiration dates.

NOTES:

Changes in tax lawLiability: RCW 82.08.064, 82.14.055, and 82.32.430.
Direct pay permits: RCW 82.32.087.
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