These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
82.08.018 "Border counties" defined. Cross-reference section, decodified September 1985. 82.08.019 Where retail sale occurs. Cross-reference section, decodified September 1985. 82.08.0204 Exemptions-Honey bees. [2013 2nd sp.s. c 13 § 308; 2008 c 314 § 4.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015. 82.08.02081 Exemptions-Audio or video programming. [2009 c 535 § 502.] Repealed by 2020 c 139 § 64. 82.08.02082 Exemptions-Digital products or services-Ingredient or component-Made available for free. [2017 c 323 § 517; 2010 c 111 § 401; 2009 c 535 § 503.] Repealed by 2020 c 139 § 64. 82.08.02087 Exemptions-Digital goods and services-Purchased for business purposes. [2010 c 111 § 402; 2009 c 535 § 504.] Repealed by 2020 c 139 § 64. 82.08.02088 Exemptions-Digital products-Business buyers-Concurrently available for use within and outside state. [2017 c 323 § 518; 2009 c 535 § 701.] Repealed by 2020 c 139 § 64. 82.08.02567 Exemptions — Sales related to machinery and equipment used in generating electricity. [2004 c 152 § 1; 2001 c 213 § 1; 1999 c 358 § 4; 1998 c 309 § 1; 1996 c 166 § 1.] Expired June 30, 2009. 82.08.02571 Exemptions — Auctions by public benefit nonprofit organization. [1991 c 51 § 2. Formerly RCW 82.08.0290.] Repealed by 1998 c 336 § 4. 82.08.02572 Exemptions — Bazaar or rummage sales by nonprofit organization. [1995 2nd sp.s. c 11 § 2.] Repealed by 1998 c 336 § 4. 82.08.02581 Exemptions — Sales of certain labor and services rendered in respect to landslide areas. [1999 c 311 § 501.] Expired July 1, 2000. 82.08.0265 Exemptions-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. [1980 c 37 § 32. Formerly RCW 82.08.030(14).] Repealed by 2015 c 86 § 101. 82.08.0276 Exemptions — Sales of wearing apparel for use only as a sample for display for sale. [1980 c 37 § 42. Formerly RCW 82.08.030(24).] Repealed by 2005 c 443 § 7, effective July 1, 2006. 82.08.0284 Exemptions — Sales of food products for human consumption. [1981 c 18 § 1; 1980 c 86 § 3; 1980 c 37 § 49. Formerly RCW 82.08.030(31).] Repealed by 1982 1st ex.s. c 35 § 30, effective May 1, 1982. Later enactment, see RCW 82.08.0293. 82.08.0286 Exemptions — Alcohol for use as fuel. [1980 c 131 § 1.] Expired December 31, 1992, pursuant to 1985 c 371 § 1. 82.08.0290 Exemptions — Auctions by public benefit nonprofit organization. [1991 c 51 § 2.] Recodified as RCW 82.08.02571, June 1992. 82.08.0292 Exemptions — Sales of food or food products purchased with food stamps or coupons or sold to food banks — Definitions. [1982 2nd ex.s. c 3 § 1; (1982 1st ex.s. c 35 § 28 expired July 1, 1983).] Decodified July 1983. 82.08.0295 Exemptions — Lease amounts and repurchase amount for certain property under sale/leaseback agreement. [1986 c 231 § 3.] Repealed by 2005 c 443 § 7, effective July 1, 2006. 82.08.030 Exemptions. [1979 ex.s. c 266 § 6; 1979 c 12 § 1. Prior: 1979 c 2 § 1 (Initiative Measure No. 345, approved November 8, 1977); 1977 ex.s. c 179 § 1; 1977 ex.s. c 166 § 6; 1975 1st ex.s. c 291 § 10; 1974 ex.s. c 185 § 1; 1971 ex.s. c 11 § 1; 1970 ex.s. c 65 § 6; 1967 ex.s. c 149 § 20; 1967 c 87 § 1; 1965 ex.s. c 173 § 14; 1963 ex.s. c 28 § 3; 1961 c 293 § 7; 1961 c 15 § 82.08.030; prior: 1959 ex.s. c 3 § 6; 1955 c 137 § 1; 1951 1st ex.s. c 9 § 2; 1949 c 228 § 5; 1945 c 249 § 5; 1943 c 156 § 7; 1939 c 225 § 9; 1935 c 180 § 19; Rem. Supp. 1949 § 8370-19.] Repealed by 1980 c 37 § 81. 82.08.053 Remote sellers, referrers, and marketplace facilitators-Tax collection and remittance. [2017 3rd sp.s. c 28 § 202.] Repealed by 2019 c 8 § 301, effective July 1, 2019. 82.08.065 Collection of tax and fee on mobile homes by county auditors or director of licensing — Remittance. [1991 c 327 § 5; 1990 c 171 § 8; 1987 c 89 § 1.] Repealed by 1997 c 139 § 2, effective July 1, 1997. 82.08.070 Seller's monthly, estimated, annual, etc., returns — Remittances — Reporting procedures and forms. [1971 ex.s. c 299 § 8; 1961 c 293 § 8; 1961 c 15 § 82.08.070. Prior: 1959 c 197 § 2; 1951 c 44 § 3; 1941 c 76 § 5; 1935 c 180 § 23; Rem. Supp. 1941 § 8370-23.] Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045. 82.08.171 Temporary alteration in liquor excise tax distributions under RCW 82.08.170 — Expiration of section. [1987 c 16 § 1.] Expired June 30, 1988. 82.08.200 Exemptions-Honey beekeepers. [2013 2nd sp.s. c 13 § 302.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015. 82.08.205 Exemptions-Clay targets. [2013 2nd sp.s. c 13 § 402.] Expired July 1, 2017. 82.08.210 Exemptions-Flavor imparters-Restaurants. [2013 2nd sp.s. c 13 § 502.] Expired July 1, 2017. 82.08.220 Exemptions-Mint growers. [2013 2nd sp.s. c 13 § 1302.] Expired July 1, 2017. 82.08.705 Exemptions — Financial information delivered electronically. [2007 c 182 § 1.] Repealed by 2009 c 535 § 515. 82.08.812 Exemptions — Coal used at coal-fired thermal electric generation facility — Forfeiture upon use of nonlocal coal sources — Reinstatement. [1997 c 368 § 5.] Repealed by 2000 c 4 § 1. 82.08.813 Exemptions — High gas mileage vehicles. [2005 c 296 § 2.] Repealed by 2009 c 469 § 801, effective August 1, 2009. 82.08.815 Exemptions-Property and services related to electrification systems to power heavy duty diesel vehicles. [2006 c 323 § 3.] Expired July 1, 2015. 82.08.825 Exemptions-Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems. [2006 c 323 § 5.] Expired July 1, 2015. 82.08.835 Exemptions — Solar hot water systems. [2006 c 218 § 1.] Expired July 1, 2009, pursuant to 2006 c 218 § 4. 82.08.840 Exemptions — Machinery, equipment, or structures that reduce field burning. [2000 c 40 § 2.] Repealed by 2005 c 420 § 4, effective July 1, 2005. 82.08.841 Exemptions — Farming equipment — Hay sheds. [2005 c 420 § 2.] Expired January 1, 2011. 82.08.860 Exemptions — Landslide area. [2001 c 113 § 1.] Expired July 1, 2003. 82.08.955 Exemptions-Sales of machinery, equipment, vehicles, and services related to biodiesel blend or E85 motor fuel. [2007 c 309 § 4; 2003 c 63 § 2.] Expired July 1, 2015. 82.08.957 Exemptions — Forest derived biomass. [2009 c 469 § 402.] Expired June 30, 2013. 82.08.960 Sales of machinery, equipment, vehicles, and services related to wood biomass fuel blend. [2003 c 339 § 13.] Expired July 1, 2009. 82.08.963 Exemptions-Sales of machinery and equipment using solar energy to generate electricity or produce thermal heat. [2017 3rd sp.s. c 36 § 15; 2013 2nd sp.s. c 13 § 1602; 2009 c 469 § 103.] Expired June 30, 2018. 82.08.981 Exemptions — Development, design, and engineering of commercial airplanes. [2006 c 177 § 1.] Repealed by 2008 c 81 § 16, effective July 1, 2008. 82.08.991 Exemptions — Bottled water — Prescribed to patients. [2010 1st sp.s. c 23 § 904.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010). 82.08.992 Exemptions — Bottled water — No readily available source of drinking water. [2010 1st sp.s. c 23 § 906.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).
Cross-reference section, decodified September 1985.
[2013 2nd sp.s. c 13 § 308; 2008 c 314 § 4.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.
[2009 c 535 § 502.] Repealed by 2020 c 139 § 64.
[2017 c 323 § 517; 2010 c 111 § 401; 2009 c 535 § 503.] Repealed by 2020 c 139 § 64.
[2010 c 111 § 402; 2009 c 535 § 504.] Repealed by 2020 c 139 § 64.
[2017 c 323 § 518; 2009 c 535 § 701.] Repealed by 2020 c 139 § 64.
[2004 c 152 § 1; 2001 c 213 § 1; 1999 c 358 § 4; 1998 c 309 § 1; 1996 c 166 § 1.] Expired June 30, 2009.
[1991 c 51 § 2. Formerly RCW 82.08.0290.] Repealed by 1998 c 336 § 4.
[1995 2nd sp.s. c 11 § 2.] Repealed by 1998 c 336 § 4.
[1999 c 311 § 501.] Expired July 1, 2000.
[1980 c 37 § 32. Formerly RCW 82.08.030(14).] Repealed by 2015 c 86 § 101.
[1980 c 37 § 42. Formerly RCW 82.08.030(24).] Repealed by 2005 c 443 § 7, effective July 1, 2006.
[1981 c 18 § 1; 1980 c 86 § 3; 1980 c 37 § 49. Formerly RCW 82.08.030(31).] Repealed by 1982 1st ex.s. c 35 § 30, effective May 1, 1982. Later enactment, see RCW 82.08.0293.
[1980 c 131 § 1.] Expired December 31, 1992, pursuant to 1985 c 371 § 1.
[1991 c 51 § 2.] Recodified as RCW 82.08.02571, June 1992.
[1982 2nd ex.s. c 3 § 1; (1982 1st ex.s. c 35 § 28 expired July 1, 1983).] Decodified July 1983.
[1986 c 231 § 3.] Repealed by 2005 c 443 § 7, effective July 1, 2006.
[1979 ex.s. c 266 § 6; 1979 c 12 § 1. Prior: 1979 c 2 § 1 (Initiative Measure No. 345, approved November 8, 1977); 1977 ex.s. c 179 § 1; 1977 ex.s. c 166 § 6; 1975 1st ex.s. c 291 § 10; 1974 ex.s. c 185 § 1; 1971 ex.s. c 11 § 1; 1970 ex.s. c 65 § 6; 1967 ex.s. c 149 § 20; 1967 c 87 § 1; 1965 ex.s. c 173 § 14; 1963 ex.s. c 28 § 3; 1961 c 293 § 7; 1961 c 15 § 82.08.030; prior: 1959 ex.s. c 3 § 6; 1955 c 137 § 1; 1951 1st ex.s. c 9 § 2; 1949 c 228 § 5; 1945 c 249 § 5; 1943 c 156 § 7; 1939 c 225 § 9; 1935 c 180 § 19; Rem. Supp. 1949 § 8370-19.] Repealed by 1980 c 37 § 81.
[2017 3rd sp.s. c 28 § 202.] Repealed by 2019 c 8 § 301, effective July 1, 2019.
[1991 c 327 § 5; 1990 c 171 § 8; 1987 c 89 § 1.] Repealed by 1997 c 139 § 2, effective July 1, 1997.
[1971 ex.s. c 299 § 8; 1961 c 293 § 8; 1961 c 15 § 82.08.070. Prior: 1959 c 197 § 2; 1951 c 44 § 3; 1941 c 76 § 5; 1935 c 180 § 23; Rem. Supp. 1941 § 8370-23.] Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.
[1987 c 16 § 1.] Expired June 30, 1988.
[2013 2nd sp.s. c 13 § 302.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.
[2013 2nd sp.s. c 13 § 402.] Expired July 1, 2017.
[2013 2nd sp.s. c 13 § 502.] Expired July 1, 2017.
[2013 2nd sp.s. c 13 § 1302.] Expired July 1, 2017.
[2007 c 182 § 1.] Repealed by 2009 c 535 § 515.
[1997 c 368 § 5.] Repealed by 2000 c 4 § 1.
[2005 c 296 § 2.] Repealed by 2009 c 469 § 801, effective August 1, 2009.
[2006 c 323 § 3.] Expired July 1, 2015.
[2006 c 323 § 5.] Expired July 1, 2015.
[2006 c 218 § 1.] Expired July 1, 2009, pursuant to 2006 c 218 § 4.
[2000 c 40 § 2.] Repealed by 2005 c 420 § 4, effective July 1, 2005.
[2005 c 420 § 2.] Expired January 1, 2011.
[2001 c 113 § 1.] Expired July 1, 2003.
[2007 c 309 § 4; 2003 c 63 § 2.] Expired July 1, 2015.
[2009 c 469 § 402.] Expired June 30, 2013.
[2003 c 339 § 13.] Expired July 1, 2009.
[2017 3rd sp.s. c 36 § 15; 2013 2nd sp.s. c 13 § 1602; 2009 c 469 § 103.] Expired June 30, 2018.
[2006 c 177 § 1.] Repealed by 2008 c 81 § 16, effective July 1, 2008.
[2010 1st sp.s. c 23 § 904.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).
[2010 1st sp.s. c 23 § 906.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).