Chapter 82.08 RCW



HTMLPDF 82.08.010Definitions.
HTMLPDF 82.08.011Retail car rentalDefinition.
HTMLPDF 82.08.015ConstructionChapter applicable to state registered domestic partnerships2009 c 521.
HTMLPDF 82.08.020Tax imposedRetail salesRetail car rental.
HTMLPDF 82.08.0201Rental carsEstimate of tax revenue.
HTMLPDF 82.08.0202Retail sales of linen and uniform supply services.
HTMLPDF 82.08.0203ExemptionsTrail grooming services.
HTMLPDF 82.08.0205ExemptionsWaste vegetable oil.
HTMLPDF 82.08.0206CreditsWorking familiesEligible low-income personsPenalties.
HTMLPDF 82.08.02061ExemptionsWorking familiesReport to legislature.
HTMLPDF 82.08.0207ExemptionsAdapted housingDisabled veteransConstruction.
HTMLPDF 82.08.0208ExemptionsDigital codes.
HTMLPDF 82.08.0209ExemptionsQualifying grant.
HTMLPDF 82.08.0251ExemptionsCasual and isolated sales.
HTMLPDF 82.08.0252ExemptionsSales by persons taxable under chapter 82.16 RCW.
HTMLPDF 82.08.02525ExemptionsSale of copied public records by state and local agencies.
HTMLPDF 82.08.0253ExemptionsSale and distribution of newspapers.
HTMLPDF 82.08.02535ExemptionsSales and distribution of magazines or periodicals by subscription for fund-raising.
HTMLPDF 82.08.02537ExemptionsSales of academic transcripts.
HTMLPDF 82.08.0254ExemptionsNontaxable sales.
HTMLPDF 82.08.0255ExemptionsSales of motor vehicle and special fuelConditionsCredit or refund of special fuel used outside this state in interstate commerce.
HTMLPDF 82.08.0256ExemptionsSale of the operating property of a public utility to the state or a political subdivision.
HTMLPDF 82.08.02565ExemptionsSales of machinery and equipment for manufacturing, research and development, or a testing operationLabor and services for installationExemption certificateRules.
HTMLPDF 82.08.025651ExemptionsSales of machinery and equipment to public research institutions.
HTMLPDF 82.08.02566ExemptionsSales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption.
HTMLPDF 82.08.025661ExemptionsAircraft maintenance repairBuilding construction.
HTMLPDF 82.08.02568ExemptionsSales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
HTMLPDF 82.08.02569ExemptionsSales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
HTMLPDF 82.08.0257ExemptionsAuction sales of personal property used in farming.
HTMLPDF 82.08.02573ExemptionsSales by a nonprofit organization for fund-raising activities.
HTMLPDF 82.08.0258ExemptionsSales to federal corporations providing aid and relief.
HTMLPDF 82.08.0259ExemptionsSales of livestock.
HTMLPDF 82.08.026ExemptionsSales of natural or manufactured gas.
HTMLPDF 82.08.0261ExemptionsSales of personal property for use connected with private or common carriers in interstate or foreign commerce.
HTMLPDF 82.08.0262ExemptionsSales 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.
HTMLPDF 82.08.0263ExemptionsSales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
HTMLPDF 82.08.0264ExemptionsSales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
HTMLPDF 82.08.0266ExemptionsSales of watercraft to nonresidents for use outside the state.
HTMLPDF 82.08.02665ExemptionsSales of watercraft, vessels to residents of foreign countries.
HTMLPDF 82.08.0267ExemptionsSales of poultry for producing poultry and poultry products for sale.
HTMLPDF 82.08.0268ExemptionsSales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
HTMLPDF 82.08.0269ExemptionsSales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
HTMLPDF 82.08.0271ExemptionsSales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
HTMLPDF 82.08.0272ExemptionsSales of semen for artificial insemination of livestock.
HTMLPDF 82.08.0273ExemptionsSales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the stateProof of nonresident statusPenalties.
HTMLPDF 82.08.0274ExemptionsSales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
HTMLPDF 82.08.02745ExemptionsCharges for labor and services or sales of tangible personal property related to farmworker housingExemption certificateRules.
HTMLPDF 82.08.0275ExemptionsSales 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.
HTMLPDF 82.08.0277ExemptionsSales of pollen.
HTMLPDF 82.08.0278ExemptionsSales between political subdivisions resulting from annexation or incorporation.
HTMLPDF 82.08.0279ExemptionsRenting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
HTMLPDF 82.08.02795ExemptionsSales to free hospitals.
HTMLPDF 82.08.02805ExemptionsSales to qualifying blood, tissue, or blood and tissue banks.
HTMLPDF 82.08.02806ExemptionsSales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
HTMLPDF 82.08.02807ExemptionsSales to organ procurement organization.
HTMLPDF 82.08.0281ExemptionsSales of prescription drugs.
HTMLPDF 82.08.0282ExemptionsSales of returnable containers for beverages and foods.
HTMLPDF 82.08.0283ExemptionsCertain medical items.
HTMLPDF 82.08.0285ExemptionsSales of ferry vessels to the state or local governmental unitsComponents thereofLabor and service charges.
HTMLPDF 82.08.0287ExemptionsSales of passenger motor vehicles as ride-sharing vehicles.
HTMLPDF 82.08.02875ExemptionsVehicle parking charges subject to tax at stadium and exhibition center.
HTMLPDF 82.08.0288ExemptionsLease of certain irrigation equipment.
HTMLPDF 82.08.0289ExemptionsTelephone, telecommunications, and ancillary services.
HTMLPDF 82.08.0291ExemptionsSales of amusement and recreation services or personal services by nonprofit youth organizationLocal government physical fitness classes.
HTMLPDF 82.08.02915ExemptionsSales used by health or social welfare organizations for alternative housing for youth in crisis.
HTMLPDF 82.08.02917Youth in crisisDefinitionLimited purpose.
HTMLPDF 82.08.0293ExemptionsSales of food and food ingredients.
HTMLPDF 82.08.0294ExemptionsSales of feed for cultivating or raising fish for sale.
HTMLPDF 82.08.0296ExemptionsSales of feed consumed by livestock at a public livestock market.
HTMLPDF 82.08.0297ExemptionsSales of food purchased under the supplemental nutrition assistance program.
HTMLPDF 82.08.0298ExemptionsSales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
HTMLPDF 82.08.0299ExemptionsEmergency lodging for homeless personsConditions.
HTMLPDF 82.08.031ExemptionsSales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
HTMLPDF 82.08.0311ExemptionsSales of materials and supplies used in packing horticultural products.
HTMLPDF 82.08.0315ExemptionsRentals or sales related to motion picture or video productionsExceptionsCertificate.
HTMLPDF 82.08.0316ExemptionsSales of cigarettes by Indian retailers.
HTMLPDF 82.08.0317ExemptionsSales of motor vehicles to tribes or tribal members.
HTMLPDF 82.08.0318ExemptionsSales of vapor products by Indian retailers.
HTMLPDF 82.08.032ExemptionSales, rental, or lease of used park model trailers.
HTMLPDF 82.08.033ExemptionsSales of used mobile homes or rental or lease of mobile homes.
HTMLPDF 82.08.034ExemptionsSales of used floating homes or rental or lease of used floating homes.
HTMLPDF 82.08.035Exemption for pollution control facilities.
HTMLPDF 82.08.036ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined.
HTMLPDF 82.08.037Credits and refunds for bad debts.
HTMLPDF 82.08.040Consignee, factor, bailee, auctioneer deemed seller.
HTMLPDF 82.08.050Buyer to pay, seller to collect taxStatement of taxExceptionPenalties.
HTMLPDF 82.08.052Remote sellerNexus.
HTMLPDF 82.08.0531Marketplace facilitatorsWhen deemed seller agentsRecordkeepingLiability.
HTMLPDF 82.08.054Computation of tax due.
HTMLPDF 82.08.055Advertisement of price.
HTMLPDF 82.08.060Collection of taxMethods and schedules.
HTMLPDF 82.08.064Tax rate changes.
HTMLPDF 82.08.066Deemed location for mobile telecommunications services.
HTMLPDF 82.08.080Vending machine and other sales.
HTMLPDF 82.08.090Installment sales and leases.
HTMLPDF 82.08.100Cash receipts taxpayersBad debts.
HTMLPDF 82.08.110Sales from vehicles.
HTMLPDF 82.08.120Refunding or rebating of tax by seller prohibitedPenalty.
HTMLPDF 82.08.130Reseller's permitPurchase and resaleRules.
HTMLPDF 82.08.140Administration.
HTMLPDF 82.08.145Delivery charges.
HTMLPDF 82.08.150Tax on certain sales of intoxicating liquorsAdditional taxes for specific purposesCollection.
HTMLPDF 82.08.155Spirits taxDelinquent in reporting or remittingPenalties.
HTMLPDF 82.08.160Remittance of taxLiquor excise tax fund created.
HTMLPDF 82.08.170Apportionment and distribution from liquor excise tax fund.
HTMLPDF 82.08.180Apportionment and distribution from liquor excise tax fundWithholding for noncompliance.
HTMLPDF 82.08.190Bundled transactionsDefinitions.
HTMLPDF 82.08.195Bundled transactionsTax imposed.
HTMLPDF 82.08.207Investment data for investment firms.
HTMLPDF 82.08.215ExemptionsLarge private airplanes.
HTMLPDF 82.08.225Taxes on lodging, car rentals, and restaurantsDeposit into statewide tourism marketing account.
HTMLPDF 82.08.700ExemptionsVessels sold to nonresidents.
HTMLPDF 82.08.701ExemptionsGrantee's receipt of salmon recovery grants.
HTMLPDF 82.08.798ExemptionsSales of feminine hygiene products.
HTMLPDF 82.08.803ExemptionsNebulizers.
HTMLPDF 82.08.804ExemptionsOstomic items.
HTMLPDF 82.08.805ExemptionsPersonal property used at an aluminum smelter.
HTMLPDF 82.08.806ExemptionsSale of computer equipment parts and services to printer or publisher.
HTMLPDF 82.08.807ExemptionsDirect mail delivery charges.
HTMLPDF 82.08.808ExemptionsSales of medical supplies, chemicals, or materials to comprehensive cancer centers.
HTMLPDF 82.08.809ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers.
HTMLPDF 82.08.810ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsExemption certificatePayments on cessation of operation.
HTMLPDF 82.08.811ExemptionsCoal used at coal-fired thermal electric generation facilityApplicationDemonstration of progress in air pollution controlNotice of emissions violationsReapplicationPayments on cessation of operation.
HTMLPDF 82.08.814ExemptionsMobility enhancing equipment.
HTMLPDF 82.08.816ExemptionsElectric vehicle batteries and fuel cellsLabor and servicesInfrastructure.
HTMLPDF 82.08.820ExemptionsRemittanceWarehouse and grain elevators and distribution centersMaterial-handling and racking equipmentConstruction of warehouse or elevatorInformation sheetRulesRecordsExceptions.
HTMLPDF 82.08.830ExemptionsSales at camp or conference center by nonprofit organization.
HTMLPDF 82.08.832ExemptionsSales of gun safes.
HTMLPDF 82.08.833ExemptionsSales or transfers of firearmsUnlicensed personsBackground check requirements.
HTMLPDF 82.08.834ExemptionsSales/leasebacks by regional transit authorities.
HTMLPDF 82.08.850ExemptionsConifer seed.
HTMLPDF 82.08.855ExemptionsReplacement parts for qualifying farm machinery and equipment.
HTMLPDF 82.08.865ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users.
HTMLPDF 82.08.870ExemptionsMotorcycles for training programs.
HTMLPDF 82.08.875ExemptionsAutomotive adaptive equipment.
HTMLPDF 82.08.880ExemptionsAnimal pharmaceuticals.
HTMLPDF 82.08.890ExemptionsQualifying livestock nutrient management equipment and facilities.
HTMLPDF 82.08.900ExemptionsAnaerobic digesters.
HTMLPDF 82.08.910ExemptionsPropane or natural gas to heat chicken structures.
HTMLPDF 82.08.920ExemptionsChicken bedding materials.
HTMLPDF 82.08.925ExemptionsDietary supplements.
HTMLPDF 82.08.935ExemptionsDisposable devices used to deliver prescription drugs for human use.
HTMLPDF 82.08.940ExemptionsOver-the-counter drugs for human use.
HTMLPDF 82.08.945ExemptionsKidney dialysis devices.
HTMLPDF 82.08.950ExemptionsSteam, electricity, electrical energy.
HTMLPDF 82.08.956ExemptionsHog fuel used to generate electricity, steam, heat, or biofuel.
HTMLPDF 82.08.962ExemptionsSales of machinery and equipment used in generating electricity.
HTMLPDF 82.08.965ExemptionsSemiconductor materials manufacturing.
HTMLPDF 82.08.9651ExemptionsGases and chemicals used in production of semiconductor materials.
HTMLPDF 82.08.970ExemptionsGases and chemicals used to manufacture semiconductor materials.
HTMLPDF 82.08.975ExemptionsComputer parts and software related to the manufacture of commercial airplanes.
HTMLPDF 82.08.980ExemptionsLabor, services, and personal property related to the manufacture of commercial airplanes.
HTMLPDF 82.08.983ExemptionsWax and ceramic materials.
HTMLPDF 82.08.985ExemptionsInsulin.
HTMLPDF 82.08.986ExemptionsEligible server equipmentEligible power infrastructureComputer data centers.
HTMLPDF 82.08.9861ExemptionsEligible server equipmentEligible power infrastructure in counties with populations over 800,000.
HTMLPDF 82.08.988Requirements for computer data centers receiving an exemptionLabor agreements.
HTMLPDF 82.08.989ExemptionsInternet and telecommunications infrastructure.
HTMLPDF 82.08.9891Internet and telecommunications infrastructureLabor agreements.
HTMLPDF 82.08.990ExemptionsImport or export commerce.
HTMLPDF 82.08.993ExemptionsFuel cell electric vehiclesReport to the legislature.
HTMLPDF 82.08.995ExemptionsCertain limited purpose public corporations, commissions, and authorities.
HTMLPDF 82.08.996ExemptionsBattery-powered electric marine propulsion systemsQualifying vessels.
HTMLPDF 82.08.997ExemptionsTemporary medical housing.
HTMLPDF 82.08.998ExemptionsWeatherization of a residence.
HTMLPDF 82.08.999ExemptionsJoint municipal utility services authorities.
HTMLPDF 82.08.9994ExemptionsBottled waterPrescription use.
HTMLPDF 82.08.99941ExemptionsBottled waterPrimary water source unsafe.
HTMLPDF 82.08.9995ExemptionsRestaurant employee meals.
HTMLPDF 82.08.9996ExemptionsVessel deconstruction.
HTMLPDF 82.08.9997ExemptionsRetail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
HTMLPDF 82.08.9998ExemptionsCannabis concentrates, useable cannabis, or cannabis-infused productsProducts containing low amounts of THC.
HTMLPDF 82.08.9999ExemptionsVehicles using clean alternative fuels and electric vehicles.
HTMLPDF 82.08.99991Tax preferencesExpiration dates.


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.