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.
Exemptions—Nontaxable tangible personal property, warranties, and digital products.
The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service which the state is prohibited from taxing under the Constitution of the state or under the Constitution or laws of the United States.
NOTES:
Intent—Construction—2009 c 535: See notes following RCW
82.04.192.
Effective date—2005 c 514: See note following RCW
83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW
82.12.808.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW
82.12.010.
Intent—1980 c 37: See note following RCW
82.04.4281.