Chapter 82.12 RCW



HTMLPDF 82.12.010Definitions.
HTMLPDF 82.12.020Use tax imposed.
HTMLPDF 82.12.0201Dedication of taxesComprehensive performance audits.
HTMLPDF 82.12.0203Refinery fuel gasValueTax rateLocal use tax exemption.
HTMLPDF 82.12.0205ExemptionsWaste vegetable oil.
HTMLPDF 82.12.0207ExemptionsAdapted housingDisabled veteransConstruction.
HTMLPDF 82.12.0208ExemptionsDigital codes.
HTMLPDF 82.12.022Natural or manufactured gasUse tax imposedExemption.
HTMLPDF 82.12.023Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
HTMLPDF 82.12.024Deferral of use tax on certain users of natural or manufactured gas.
HTMLPDF 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.
HTMLPDF 82.12.02525ExemptionsSale of copied public records by state and local agencies.
HTMLPDF 82.12.0253ExemptionsUse of tangible personal property taxable under chapter 82.16 RCW.
HTMLPDF 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.
HTMLPDF 82.12.0255ExemptionsNontaxable tangible personal property, warranties, and digital products.
HTMLPDF 82.12.0256ExemptionsUse of motor vehicle and special fuelConditions.
HTMLPDF 82.12.02565ExemptionsMachinery and equipment used for manufacturing, research and development, or a testing operation.
HTMLPDF 82.12.025651ExemptionsUse of machinery and equipment by public research institutions.
HTMLPDF 82.12.02566ExemptionsUse of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption.
HTMLPDF 82.12.025661ExemptionsAircraft maintenance repairBuilding construction.
HTMLPDF 82.12.02568ExemptionsUse of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
HTMLPDF 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.
HTMLPDF 82.12.0257ExemptionsUse of personal property of the operating property of a public utility by state or political subdivision.
HTMLPDF 82.12.0258ExemptionsUse of personal property previously used in farming and purchased from farmer at auction.
HTMLPDF 82.12.0259ExemptionsUse of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
HTMLPDF 82.12.02595ExemptionsPersonal property and certain services donated to nonprofit organization or governmental entity.
HTMLPDF 82.12.0261ExemptionsUse of livestock.
HTMLPDF 82.12.0262ExemptionsUse of poultry for producing poultry and poultry products for sale.
HTMLPDF 82.12.0263ExemptionsUse of fuel by extractor or manufacturer thereof.
HTMLPDF 82.12.0264ExemptionsUse of dual-controlled motor vehicles by school for driver training.
HTMLPDF 82.12.0265ExemptionsUse by bailee of tangible personal property consumed in research, development, etc., activities.
HTMLPDF 82.12.0266ExemptionsUse by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state.
HTMLPDF 82.12.0267ExemptionsUse of semen in artificial insemination of livestock.
HTMLPDF 82.12.0268ExemptionsUse of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
HTMLPDF 82.12.02685ExemptionsUse of tangible personal property related to farmworker housing.
HTMLPDF 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.
HTMLPDF 82.12.0271ExemptionsUse of wearing apparel only as a sample for display for sale.
HTMLPDF 82.12.0272ExemptionsUse of personal property in single trade shows.
HTMLPDF 82.12.0273ExemptionsUse of pollen.
HTMLPDF 82.12.0274ExemptionsUse of tangible personal property by political subdivision resulting from annexation or incorporation.
HTMLPDF 82.12.02745ExemptionsUse by free hospitals of certain items.
HTMLPDF 82.12.02747ExemptionsUse of medical products by qualifying blood, tissue, or blood and tissue banks.
HTMLPDF 82.12.02748ExemptionsUse of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
HTMLPDF 82.12.02749ExemptionsUse of medical supplies, chemicals, or materials by organ procurement organization.
HTMLPDF 82.12.0275ExemptionsUse of certain drugs or family planning devices.
HTMLPDF 82.12.0276ExemptionsUse of returnable containers for beverages and foods.
HTMLPDF 82.12.0277ExemptionsCertain medical items.
HTMLPDF 82.12.0279ExemptionsUse of ferry vessels by the state or local governmental unitsComponents thereof.
HTMLPDF 82.12.0282ExemptionsUse of vans as ride-sharing vehicles.
HTMLPDF 82.12.0283ExemptionsUse of certain irrigation equipment.
HTMLPDF 82.12.0284ExemptionsUse of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
HTMLPDF 82.12.02915ExemptionsUse of items by health or social welfare organizations for alternative housing for youth in crisis.
HTMLPDF 82.12.0293ExemptionsUse of food and food ingredients.
HTMLPDF 82.12.0294ExemptionsUse of feed for cultivating or raising fish for sale.
HTMLPDF 82.12.0296ExemptionsUse of feed consumed by livestock at a public livestock market.
HTMLPDF 82.12.0297ExemptionsUse of food purchased under the supplemental nutrition assistance program.
HTMLPDF 82.12.0298ExemptionsUse of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
HTMLPDF 82.12.031ExemptionsUse by artistic or cultural organizations of certain objects.
HTMLPDF 82.12.0311ExemptionsUse of materials and supplies in packing horticultural products.
HTMLPDF 82.12.0315ExemptionsRental or sales related to motion picture or video productionsExceptions.
HTMLPDF 82.12.0316ExemptionsSales of cigarettes by Indian retailers.
HTMLPDF 82.12.0318ExemptionsUse of vapor products sold by Indian retailers.
HTMLPDF 82.12.032ExemptionUse of used park model trailers.
HTMLPDF 82.12.033ExemptionUse of certain used mobile homes.
HTMLPDF 82.12.034ExemptionUse of used floating homes.
HTMLPDF 82.12.0345ExemptionsUse of newspapers.
HTMLPDF 82.12.0347ExemptionsUse of academic transcripts.
HTMLPDF 82.12.035Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
HTMLPDF 82.12.036Exemptions and creditsPollution control facilities.
HTMLPDF 82.12.037Credits and refundsBad debts.
HTMLPDF 82.12.038ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined.
HTMLPDF 82.12.040Retailers to collect taxPenalty.
HTMLPDF 82.12.045Collection of tax on vehicles by county auditor or director of licensingRemittance.
HTMLPDF 82.12.060Installment sales or leases.
HTMLPDF 82.12.070Cash receipts taxpayersBad debts.
HTMLPDF 82.12.080Administration.
HTMLPDF 82.12.145Delivery charges.
HTMLPDF 82.12.195Bundled transactionsTax imposed.
HTMLPDF 82.12.207Investment data for investment firms.
HTMLPDF 82.12.215ExemptionsLarge private airplanes.
HTMLPDF 82.12.225ExemptionsNonprofit fund-raising activities.
HTMLPDF 82.12.665ExemptionsAdaptive recreational and rehabilitation facilities.
HTMLPDF 82.12.700ExemptionsVessels sold to nonresidents.
HTMLPDF 82.12.702ExemptionsSales to a farmer performing custom farming services or farm management services.
HTMLPDF 82.12.798ExemptionsUse of feminine hygiene products.
HTMLPDF 82.12.799ExemptionsVessels exempt from registration.
HTMLPDF 82.12.800ExemptionsUses of vessel, vessel's trailer by manufacturer.
HTMLPDF 82.12.801ExemptionsUses of vessel, vessel's trailer by dealer.
HTMLPDF 82.12.802Vessels held in inventory by dealer or manufacturerTax on personal useDocumentationRules.
HTMLPDF 82.12.803ExemptionsNebulizers.
HTMLPDF 82.12.804ExemptionsOstomic items.
HTMLPDF 82.12.805ExemptionsPersonal property used at an aluminum smelter.
HTMLPDF 82.12.806ExemptionsUse of computer equipment parts and services by printer or publisher.
HTMLPDF 82.12.807ExemptionsDirect mail delivery charges.
HTMLPDF 82.12.808ExemptionsUse of medical supplies, chemicals, or materials by comprehensive cancer centers.
HTMLPDF 82.12.809ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers.
HTMLPDF 82.12.810ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsPayments on cessation of operation.
HTMLPDF 82.12.811ExemptionsCoal used at coal-fired thermal electric generation facilityApplicationDemonstration of progress in air pollution controlNotice of emissions violationsReapplicationPayments on cessation of operation.
HTMLPDF 82.12.814ExemptionsMobility enhancing equipment.
HTMLPDF 82.12.816ExemptionsElectric vehicle batteries and fuel cellsLabor and servicesInfrastructure.
HTMLPDF 82.12.817ExemptionsFuel cell electric vehicles.
HTMLPDF 82.12.820ExemptionsWarehouse and grain elevators and distribution centers.
HTMLPDF 82.12.832ExemptionsUse of gun safes.
HTMLPDF 82.12.834ExemptionsSales/leasebacks by regional transit authorities.
HTMLPDF 82.12.845Use of motorcycles loaned to department of licensing.
HTMLPDF 82.12.850ExemptionsConifer seed.
HTMLPDF 82.12.855ExemptionsReplacement parts for qualifying farm machinery and equipment.
HTMLPDF 82.12.860ExemptionsProperty and services acquired from a federal credit union.
HTMLPDF 82.12.865ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users.
HTMLPDF 82.12.875Automotive adaptive equipment.
HTMLPDF 82.12.880ExemptionsAnimal pharmaceuticals.
HTMLPDF 82.12.890ExemptionsLivestock nutrient management equipment and facilities.
HTMLPDF 82.12.900ExemptionsAnaerobic digesters.
HTMLPDF 82.12.910ExemptionsPropane or natural gas to heat chicken structures.
HTMLPDF 82.12.920ExemptionsChicken bedding materials.
HTMLPDF 82.12.925ExemptionsDietary supplements.
HTMLPDF 82.12.930ExemptionsWatershed protection or flood prevention.
HTMLPDF 82.12.935ExemptionsDisposable devices used to deliver prescription drugs for human use.
HTMLPDF 82.12.940ExemptionsOver-the-counter drugs for human use.
HTMLPDF 82.12.945ExemptionsKidney dialysis devices.
HTMLPDF 82.12.950ExemptionsSteam, electricity, electrical energy.
HTMLPDF 82.12.956ExemptionsHog fuel used to generate electricity, steam, heat, or biofuel.
HTMLPDF 82.12.962ExemptionsUse of machinery and equipment in generating electricity.
HTMLPDF 82.12.964Use of machinery and equipment used in generating electricityEffect of exemption expiration.
HTMLPDF 82.12.965ExemptionsSemiconductor materials manufacturing.
HTMLPDF 82.12.9651ExemptionsGases and chemicals used in production of semiconductor materials.
HTMLPDF 82.12.970ExemptionsGases and chemicals used to manufacture semiconductor materials.
HTMLPDF 82.12.975Computer parts and software related to the manufacture of commercial airplanes.
HTMLPDF 82.12.980ExemptionsLabor, services, and personal property related to the manufacture of commercial airplanes.
HTMLPDF 82.12.983ExemptionsWax and ceramic materials.
HTMLPDF 82.12.985ExemptionsInsulin.
HTMLPDF 82.12.986ExemptionsEligible server equipmentEligible power infrastructureComputer data centers.
HTMLPDF 82.12.9861ExemptionsEligible server equipmentEligible power infrastructureComputer data centers in counties with populations over 800,000.
HTMLPDF 82.12.989ExemptionsInternet and telecommunications infrastructure.
HTMLPDF 82.12.995ExemptionsCertain limited purpose public corporations, commissions, and authorities.
HTMLPDF 82.12.996ExemptionsBattery-powered electric marine propulsion systemsQualifying vessels.
HTMLPDF 82.12.998ExemptionsWeatherization of a residence.
HTMLPDF 82.12.999ExemptionsJoint municipal utility services authorities.
HTMLPDF 82.12.9993ExemptionsFood, drinks, or meals furnished by a senior living community.
HTMLPDF 82.12.9994ExemptionsBottled waterPrescription use.
HTMLPDF 82.12.99941ExemptionsBottled waterPrimary water source unsafe.
HTMLPDF 82.12.9995ExemptionsRestaurant employee meals.
HTMLPDF 82.12.9996ExemptionsVessel deconstruction.
HTMLPDF 82.12.9997ExemptionsCannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
HTMLPDF 82.12.9998ExemptionsCannabis concentrates, useable cannabis, or cannabis-infused productsProducts containing low amounts of THC.
HTMLPDF 82.12.9999ExemptionsVehicles using clean alternative fuels and electric vehicles.
HTMLPDF 82.12.99991Tax preferencesExpiration dates.


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