The Legislature website will be offline intermittently between 7 AM - 7 PM on Saturday, September 26 for scheduled maintenance. We apologize for the inconvenience. 

Home  / State laws and rules  / RCWs / Title 82 / Chapter 82.08

Chapter 82.08 RCW

RETAIL SALES TAX

Complete chapter HTMLPDF

RCW dispositions

Sections

HTMLPDF 82.08.010Definitions.
HTMLPDF 82.08.011Retail car rental—Definition.
HTMLPDF 82.08.015Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
HTMLPDF 82.08.020Tax imposed—Retail sales—Retail car rental—Recreational vessels.
HTMLPDF 82.08.0201Rental cars—Estimate of tax revenue.
HTMLPDF 82.08.0202Retail sales of linen and uniform supply services.
HTMLPDF 82.08.0203Exemptions—Trail grooming services.
HTMLPDF 82.08.0205Exemptions—Waste vegetable oil.
HTMLPDF 82.08.0206Credits—Working families—Eligible low-income persons—Penalties.
HTMLPDF 82.08.02061Exemptions—Working families—Reports to legislature.
HTMLPDF 82.08.0207Exemptions—Adapted housing—Disabled veterans—Construction.
HTMLPDF 82.08.0208Exemptions—Digital codes.
HTMLPDF 82.08.0209Exemptions—Qualifying grant.
HTMLPDF 82.08.0251Exemptions—Casual and isolated sales.
HTMLPDF 82.08.0252Exemptions—Sales by persons taxable under chapter 82.16 RCW.
HTMLPDF 82.08.02525Exemptions—Sale of copied public records by state and local agencies.
HTMLPDF 82.08.0253Exemptions—Sale and distribution of newspapers.
HTMLPDF 82.08.02535Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.
HTMLPDF 82.08.02537Exemptions—Sales of academic transcripts.
HTMLPDF 82.08.0254Exemptions—Nontaxable sales.
HTMLPDF 82.08.0255Exemptions—Sales of motor vehicle and special fuel—Conditions—Credit or refund of special fuel used outside this state in interstate commerce.
HTMLPDF 82.08.0256Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.
HTMLPDF 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.
HTMLPDF 82.08.025651Exemptions—Sales of machinery and equipment to public research institutions.
HTMLPDF 82.08.02566Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
HTMLPDF 82.08.025661Exemptions—Aircraft maintenance repair—Building construction.
HTMLPDF 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.
HTMLPDF 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.
HTMLPDF 82.08.0257Exemptions—Auction sales of personal property used in farming.
HTMLPDF 82.08.02573Exemptions—Sales by a nonprofit organization for fund-raising activities.
HTMLPDF 82.08.0258Exemptions—Sales to federal corporations providing aid and relief.
HTMLPDF 82.08.0259Exemptions—Sales of livestock.
HTMLPDF 82.08.026Exemptions—Sales of natural or manufactured gas.
HTMLPDF 82.08.0261Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
HTMLPDF 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.
HTMLPDF 82.08.0263Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
HTMLPDF 82.08.0264Exemptions—Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
HTMLPDF 82.08.0266Exemptions—Sales of watercraft to nonresidents for use outside the state.
HTMLPDF 82.08.02665Exemptions—Sales of watercraft, vessels to residents of foreign countries.
HTMLPDF 82.08.0267Exemptions—Sales of poultry for producing poultry and poultry products for sale.
HTMLPDF 82.08.0268Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
HTMLPDF 82.08.0269Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
HTMLPDF 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.
HTMLPDF 82.08.0272Exemptions—Sales of semen for artificial insemination of livestock.
HTMLPDF 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.
HTMLPDF 82.08.0274Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
HTMLPDF 82.08.02745Exemptions—Charges for labor and services or sales of tangible personal property related to farmworker housing—Exemption certificate—Rules.
HTMLPDF 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.
HTMLPDF 82.08.0277Exemptions—Sales of pollen.
HTMLPDF 82.08.0278Exemptions—Sales between political subdivisions resulting from annexation or incorporation.
HTMLPDF 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.
HTMLPDF 82.08.02795Exemptions—Sales to free hospitals.
HTMLPDF 82.08.02805Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.
HTMLPDF 82.08.02806Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
HTMLPDF 82.08.02807Exemptions—Sales to organ procurement organization.
HTMLPDF 82.08.0281Exemptions—Sales of prescription drugs.
HTMLPDF 82.08.0282Exemptions—Sales of returnable containers for beverages and foods.
HTMLPDF 82.08.0283Exemptions—Certain medical items.
HTMLPDF 82.08.0285Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.
HTMLPDF 82.08.0287Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles.
HTMLPDF 82.08.02875Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.
HTMLPDF 82.08.0288Exemptions—Lease of certain irrigation equipment.
HTMLPDF 82.08.0289Exemptions—Telephone, telecommunications, and ancillary services.
HTMLPDF 82.08.0291Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.
HTMLPDF 82.08.02915Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis.
HTMLPDF 82.08.02917Youth in crisis—Definition—Limited purpose.
HTMLPDF 82.08.0293Exemptions—Sales of food and food ingredients.
HTMLPDF 82.08.0294Exemptions—Sales of feed for cultivating or raising fish for sale.
HTMLPDF 82.08.0296Exemptions—Sales of feed consumed by livestock at a public livestock market.
HTMLPDF 82.08.0297Exemptions—Sales of food purchased under the supplemental nutrition assistance program.
HTMLPDF 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.
HTMLPDF 82.08.0299Exemptions—Emergency lodging for homeless persons—Conditions.
HTMLPDF 82.08.031Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
HTMLPDF 82.08.0311Exemptions—Sales of materials and supplies used in packing horticultural products.
HTMLPDF 82.08.0315Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate.
HTMLPDF 82.08.0316Exemptions—Sales of cigarettes by Indian retailers.
HTMLPDF 82.08.0317Exemptions—Sales of motor vehicles to tribes or tribal members.
HTMLPDF 82.08.0318Exemptions—Sales of vapor products by Indian retailers.
HTMLPDF 82.08.032Exemption—Sales, rental, or lease of used park model trailers.
HTMLPDF 82.08.033Exemptions—Sales of used mobile homes or rental or lease of mobile homes.
HTMLPDF 82.08.034Exemptions—Sales of used floating homes or rental or lease of used floating homes.
HTMLPDF 82.08.035Exemption for pollution control facilities.
HTMLPDF 82.08.036Exemptions—Vehicle battery core deposits or credits—Replacement 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 tax—Statement of tax—Exception—Penalties.
HTMLPDF 82.08.052Remote seller—Nexus.
HTMLPDF 82.08.0531Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability.
HTMLPDF 82.08.054Computation of tax due.
HTMLPDF 82.08.055Advertisement of price.
HTMLPDF 82.08.060Collection of tax—Methods 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 taxpayers—Bad debts.
HTMLPDF 82.08.110Sales from vehicles.
HTMLPDF 82.08.120Refunding or rebating of tax by seller prohibited—Penalty.
HTMLPDF 82.08.130Reseller's permit—Purchase and resale—Rules.
HTMLPDF 82.08.140Administration.
HTMLPDF 82.08.145Delivery charges.
HTMLPDF 82.08.150Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection.
HTMLPDF 82.08.155Spirits tax—Delinquent in reporting or remitting—Penalties.
HTMLPDF 82.08.160Remittance of tax—Liquor 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 fund—Withholding for noncompliance.
HTMLPDF 82.08.185Total price of any transaction—Adjustment—Sales tax.
HTMLPDF 82.08.190Bundled transactions—Definitions.
HTMLPDF 82.08.195Bundled transactions—Tax imposed.
HTMLPDF 82.08.207Investment data for investment firms.
HTMLPDF 82.08.211Community preservation and development authority account—Sales tax.
HTMLPDF 82.08.215Exemptions—Large private airplanes.
HTMLPDF 82.08.225Taxes on lodging, car rentals, and restaurants—Deposit into statewide tourism marketing account.
HTMLPDF 82.08.665Exemptions—Adaptive recreational and rehabilitation facilities.
HTMLPDF 82.08.700Exemptions—Vessels sold to nonresidents.
HTMLPDF 82.08.701Exemptions—Grantee's receipt of salmon recovery grants.
HTMLPDF 82.08.702Exemptions—Sales to a farmer performing custom farming services or farm management services.
HTMLPDF 82.08.710Exemptions—Sale of certain services to public libraries and schools.
HTMLPDF 82.08.798Exemptions—Sales of feminine hygiene products.
HTMLPDF 82.08.7983Exemptions—Sale of grooming and hygiene products.
HTMLPDF 82.08.7987Exemptions—Sale of diapers.
HTMLPDF 82.08.803Exemptions—Nebulizers.
HTMLPDF 82.08.804Exemptions—Ostomic items.
HTMLPDF 82.08.805Exemptions—Personal property used at an aluminum smelter.
HTMLPDF 82.08.806Exemptions—Sale of computer equipment parts and services to printer or publisher.
HTMLPDF 82.08.807Exemptions—Direct mail delivery charges.
HTMLPDF 82.08.808Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
HTMLPDF 82.08.809Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
HTMLPDF 82.08.810Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Exemption certificate—Payments on cessation of operation.
HTMLPDF 82.08.814Exemptions—Mobility enhancing equipment.
HTMLPDF 82.08.817Additional tax on sales of certain motor vehicles.
HTMLPDF 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.
HTMLPDF 82.08.830Exemptions—Sales at camp or conference center by nonprofit organization.
HTMLPDF 82.08.832Exemptions—Sales of gun safes.
HTMLPDF 82.08.833Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements.
HTMLPDF 82.08.834Exemptions—Sales/leasebacks by regional transit authorities.
HTMLPDF 82.08.850Exemptions—Conifer seed.
HTMLPDF 82.08.855Exemptions—Replacement parts for qualifying farm machinery and equipment.
HTMLPDF 82.08.865Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
HTMLPDF 82.08.870Exemptions—Motorcycles for training programs.
HTMLPDF 82.08.875Exemptions—Automotive adaptive equipment.
HTMLPDF 82.08.880Exemptions—Animal pharmaceuticals.
HTMLPDF 82.08.890Exemptions—Qualifying livestock nutrient management equipment and facilities.
HTMLPDF 82.08.900Exemptions—Anaerobic digesters.
HTMLPDF 82.08.910Exemptions—Propane or natural gas to heat chicken structures.
HTMLPDF 82.08.920Exemptions—Chicken bedding materials.
HTMLPDF 82.08.925Exemptions—Dietary supplements.
HTMLPDF 82.08.935Exemptions—Disposable devices used to deliver prescription drugs for human use.
HTMLPDF 82.08.940Exemptions—Over-the-counter drugs for human use.
HTMLPDF 82.08.943Exemptions—Sale of over the counter drugs.
HTMLPDF 82.08.945Exemptions—Kidney dialysis devices.
HTMLPDF 82.08.950Exemptions—Steam, electricity, electrical energy.
HTMLPDF 82.08.956Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
HTMLPDF 82.08.962Exemptions—Sales of machinery and equipment used in generating electricity.
HTMLPDF 82.08.965Exemptions—Semiconductor materials manufacturing.
HTMLPDF 82.08.9651Exemptions—Gases and chemicals used in production of semiconductor materials.
HTMLPDF 82.08.970Exemptions—Gases and chemicals used to manufacture semiconductor materials.
HTMLPDF 82.08.975Exemptions—Computer parts and software related to the manufacture of commercial airplanes.
HTMLPDF 82.08.980Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.
HTMLPDF 82.08.983Exemptions—Wax and ceramic materials.
HTMLPDF 82.08.985Exemptions—Insulin.
HTMLPDF 82.08.986Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.
HTMLPDF 82.08.9861Exemptions—Eligible server equipment—Eligible power infrastructure in counties with populations over 800,000.
HTMLPDF 82.08.988Requirements for computer data centers receiving an exemption—Labor agreements.
HTMLPDF 82.08.989Exemptions—Internet and telecommunications infrastructure.
HTMLPDF 82.08.9891Internet and telecommunications infrastructure—Labor agreements.
HTMLPDF 82.08.990Exemptions—Import or export commerce.
HTMLPDF 82.08.993Exemptions—Fuel cell electric vehicles—Report to the legislature.
HTMLPDF 82.08.994Exemptions—Zero emission buses.
HTMLPDF 82.08.995Exemptions—Certain limited purpose public corporations, commissions, and authorities.
HTMLPDF 82.08.996Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
HTMLPDF 82.08.997Exemptions—Temporary medical housing.
HTMLPDF 82.08.998Exemptions—Weatherization of a residence.
HTMLPDF 82.08.999Exemptions—Joint municipal utility services authorities.
HTMLPDF 82.08.9994Exemptions—Bottled water—Prescription use.
HTMLPDF 82.08.99941Exemptions—Bottled water—Primary water source unsafe.
HTMLPDF 82.08.9995Exemptions—Restaurant employee meals.
HTMLPDF 82.08.9996Exemptions—Vessel deconstruction.
HTMLPDF 82.08.9997Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
HTMLPDF 82.08.9998Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.
HTMLPDF 82.08.9999Exemptions—Vehicles using clean alternative fuels and electric vehicles.
HTMLPDF 82.08.99991Tax preferences—Expiration dates.

Notes:

Changes in tax law—Liability: 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.