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.
82.12.0204 Exemptions-Honey bees. [2013 2nd sp.s. c 13 § 309; 2008 c 314 § 5.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015. 82.12.02081 Exemptions-Audio or video programming. [2009 c 535 § 602.] Repealed by 2020 c 139 § 64. 82.12.02082 Exemptions-Digital products or services-Made available for free to general public. [2017 c 323 § 521; 2010 c 111 § 501; 2009 c 535 § 603.] Repealed by 2020 c 139 § 64. 82.12.02084 Exemptions-Digital goods-Use by students. [2009 c 535 § 604.] Repealed by 2020 c 139 § 64. 82.12.02085 Exemptions-Digital goods-Noncommercial-Internal audience-Not for sale. [2009 c 535 § 605.] Repealed by 2020 c 139 § 64. 82.12.02086 Exemptions-Digital products or codes-Free of charge. [2009 c 535 § 606.] Repealed by 2020 c 139 § 64. 82.12.02087 Exemptions-Digital goods, codes, and services-Used for business purposes. [2010 c 111 § 502; 2009 c 535 § 607.] Repealed by 2020 c 139 § 64. 82.12.02088 Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment. [2017 c 323 § 522; 2009 c 535 § 702.] Repealed by 2023 c 374 § 25. 82.12.0252 Exemptions — Use of tangible personal property upon which tax has been paid — Use of tangible personal property acquired by a previous bailee from same bailor before June 9, 1961. [1980 c 37 § 52. Formerly RCW 82.12.030(2).] Repealed by 2003 c 5 § 19. 82.12.02545 Exemption — Use of naval aircraft training equipment transferred due to base closure. [1995 c 128 § 1.] Repealed by 2005 c 443 § 7, effective July 1, 2006. 82.12.02567 Exemptions — Use of machinery and equipment used in generating electricity. [2004 c 152 § 2; 2003 c 5 § 6; 2001 c 213 § 2; 1999 c 358 § 10; 1998 c 309 § 2; 1996 c 166 § 2.] Expired June 30, 2009. 82.12.0278 Exemptions — Use of food products for human consumption. [1980 c 86 § 4; 1980 c 37 § 76. Formerly RCW 82.12.030(26).] Repealed by 1982 1st ex.s. c 35 § 30, effective May 1, 1982. Later enactment, see RCW 82.12.0293. 82.12.0281 Exemptions — Alcohol for use as fuel. [1980 c 131 § 2.] Expired December 31, 1992, pursuant to 1985 c 371 § 1. 82.12.02917 Exemptions-Use of amusement and recreation services by nonprofit youth organization. [1999 c 358 § 7.] Repealed by 2015 c 169 § 12, effective January 1, 2016. 82.12.0292 Exemptions — Use of food or food products purchased with food stamps or coupons, by food banks, or by persons receiving food or food products from food banks — Definitions. [1982 2nd ex.s. c 3 § 2; (1982 1st ex.s. c 35 § 29 expired July 1, 1983).] Decodified July 1983. 82.12.0295 Exemptions — Lease amounts and repurchase amount for certain property under sale/leaseback agreement. [1986 c 231 § 4.] Repealed by 2005 c 443 § 7, effective July 1, 2006. 82.12.0299 Exemptions — Use of treated or processed effluent water — Expiration of section. [1991 c 347 § 26.] Expired December 31, 1993. 82.12.030 Exemptions. [1979 ex.s. c 266 § 7; 1979 c 12 § 2. Prior: 1979 c 2 § 2 (Initiative Measure No. 345, approved November 8, 1977); 1977 ex.s. c 179 § 2; 1977 ex.s. c 169 § 111; 1977 ex.s. c 166 § 7; 1975 1st ex.s. c 291 § 11; 1974 ex.s. c 185 § 2; 1971 ex.s. c 299 § 10; 1971 ex.s. c 11 § 2; 1970 ex.s. c 65 § 7; 1967 ex.s. c 149 § 23; 1965 ex.s. c 173 § 19; 1963 ex.s. c 28 § 4; 1963 c 76 § 1; 1961 c 293 § 10; 1961 c 15 § 82.12.030; prior: 1959 ex.s. c 3 § 11; 1955 c 389 § 26; 1955 c 137 § 2; 1951 1st ex.s. c 9 § 4; 1949 c 228 § 8; 1945 c 249 § 6; 1943 c 156 § 9; 1941 c 178 § 9a; 1939 c 225 § 15; 1937 c 191 § 2; 1935 c 180 § 32; Rem. Supp. 1949 § 8370-32.] Repealed by 1980 c 37 § 81. 82.12.050 Monthly, estimated, annual, etc., returns — Remittances — Reporting procedures and forms. [1975 1st ex.s. c 278 § 53; 1961 c 15 § 82.12.050. Prior: 1959 c 197 § 6; 1939 c 225 § 17; 1937 c 191 § 3; 1935 c 180 § 34; RRS § 8370-34.] Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045. 82.12.200 Exemptions-Honey beekeepers. [2013 2nd sp.s. c 13 § 303.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015. 82.12.205 Clay targets. [2013 2nd sp.s. c 13 § 403.] Expired July 1, 2017. 82.12.210 Flavor imparters-Restaurants. [2013 2nd sp.s. c 13 § 503.] Expired July 1, 2017. 82.12.220 Exemptions-Mint growers. [2013 2nd sp.s. c 13 § 1303.] Expired July 1, 2017. 82.12.705 Exemptions — Financial information delivered electronically. [2007 c 182 § 2.] Repealed by 2009 c 535 § 623. 82.12.812 Exemptions — Coal used at coal-fired thermal electric generation facility — Forfeiture upon use of nonlocal coal sources — Reinstatement. [1997 c 368 § 7.] Repealed by 2000 c 4 § 1. 82.12.813 Exemptions — High gas mileage vehicles. [2005 c 296 § 4.] Repealed by 2009 c 469 § 801, effective August 1, 2009. 82.12.815 Exemptions-Property and services related to electrification systems to power heavy duty diesel vehicles. [2006 c 323 § 4.] Expired July 1, 2015. 82.12.825 Exemptions-Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems. [2006 c 323 § 6.] Expired July 1, 2015. 82.12.835 Exemptions — Solar hot water systems. [2006 c 218 § 2.] Expired July 1, 2009, pursuant to 2006 c 218 § 4. 82.12.840 Exemptions — Machinery, equipment, or structures that reduce field burning. [2003 c 5 § 14; 2000 c 40 § 3.] Repealed by 2005 c 420 § 4, effective July 1, 2005. 82.12.841 Exemptions — Farming equipment — Hay sheds. [2005 c 420 § 3.] Expired January 1, 2011. 82.12.955 Exemptions-Use of machinery, equipment, vehicles, and services related to biodiesel or E85 motor fuel. [2007 c 309 § 5; 2003 c 63 § 3.] Expired July 1, 2015. 82.12.957 Exemptions — Forest derived biomass. [2009 c 469 § 403.] Expired June 30, 2013. 82.12.960 Exemptions — Use of machinery, equipment, vehicles, and services related to wood biomass fuel blend. [2003 c 339 § 14.] Expired July 1, 2009. 82.12.963 Exemptions-Use of machinery and equipment using solar energy to generate electricity or produce thermal heat. [2017 3rd sp.s. c 36 § 17; 2013 2nd sp.s. c 13 § 1603; 2009 c 469 § 104.] Expired June 30, 2018. 82.12.981 Exemptions — Development, design, and engineering of commercial airplanes. [2006 c 177 § 2.] Repealed by 2008 c 81 § 16, effective July 1, 2008. 82.12.991 Exemptions — Bottled water — Prescribed to patients. [2010 1st sp.s. c 23 § 905.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010). 82.12.992 Exemptions — Bottled water — No readily available source of drinking water. [2010 1st sp.s. c 23 § 907.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).
[2013 2nd sp.s. c 13 § 309; 2008 c 314 § 5.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.
[2009 c 535 § 602.] Repealed by 2020 c 139 § 64.
[2017 c 323 § 521; 2010 c 111 § 501; 2009 c 535 § 603.] Repealed by 2020 c 139 § 64.
[2009 c 535 § 604.] Repealed by 2020 c 139 § 64.
[2009 c 535 § 605.] Repealed by 2020 c 139 § 64.
[2009 c 535 § 606.] Repealed by 2020 c 139 § 64.
[2010 c 111 § 502; 2009 c 535 § 607.] Repealed by 2020 c 139 § 64.
[2017 c 323 § 522; 2009 c 535 § 702.] Repealed by 2023 c 374 § 25.
[1980 c 37 § 52. Formerly RCW 82.12.030(2).] Repealed by 2003 c 5 § 19.
[1995 c 128 § 1.] Repealed by 2005 c 443 § 7, effective July 1, 2006.
[2004 c 152 § 2; 2003 c 5 § 6; 2001 c 213 § 2; 1999 c 358 § 10; 1998 c 309 § 2; 1996 c 166 § 2.] Expired June 30, 2009.
[1980 c 86 § 4; 1980 c 37 § 76. Formerly RCW 82.12.030(26).] Repealed by 1982 1st ex.s. c 35 § 30, effective May 1, 1982. Later enactment, see RCW 82.12.0293.
[1980 c 131 § 2.] Expired December 31, 1992, pursuant to 1985 c 371 § 1.
[1999 c 358 § 7.] Repealed by 2015 c 169 § 12, effective January 1, 2016.
[1982 2nd ex.s. c 3 § 2; (1982 1st ex.s. c 35 § 29 expired July 1, 1983).] Decodified July 1983.
[1986 c 231 § 4.] Repealed by 2005 c 443 § 7, effective July 1, 2006.
[1991 c 347 § 26.] Expired December 31, 1993.
[1979 ex.s. c 266 § 7; 1979 c 12 § 2. Prior: 1979 c 2 § 2 (Initiative Measure No. 345, approved November 8, 1977); 1977 ex.s. c 179 § 2; 1977 ex.s. c 169 § 111; 1977 ex.s. c 166 § 7; 1975 1st ex.s. c 291 § 11; 1974 ex.s. c 185 § 2; 1971 ex.s. c 299 § 10; 1971 ex.s. c 11 § 2; 1970 ex.s. c 65 § 7; 1967 ex.s. c 149 § 23; 1965 ex.s. c 173 § 19; 1963 ex.s. c 28 § 4; 1963 c 76 § 1; 1961 c 293 § 10; 1961 c 15 § 82.12.030; prior: 1959 ex.s. c 3 § 11; 1955 c 389 § 26; 1955 c 137 § 2; 1951 1st ex.s. c 9 § 4; 1949 c 228 § 8; 1945 c 249 § 6; 1943 c 156 § 9; 1941 c 178 § 9a; 1939 c 225 § 15; 1937 c 191 § 2; 1935 c 180 § 32; Rem. Supp. 1949 § 8370-32.] Repealed by 1980 c 37 § 81.
[1975 1st ex.s. c 278 § 53; 1961 c 15 § 82.12.050. Prior: 1959 c 197 § 6; 1939 c 225 § 17; 1937 c 191 § 3; 1935 c 180 § 34; RRS § 8370-34.] Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.
[2013 2nd sp.s. c 13 § 303.] Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.
[2013 2nd sp.s. c 13 § 403.] Expired July 1, 2017.
[2013 2nd sp.s. c 13 § 503.] Expired July 1, 2017.
[2013 2nd sp.s. c 13 § 1303.] Expired July 1, 2017.
[2007 c 182 § 2.] Repealed by 2009 c 535 § 623.
[1997 c 368 § 7.] Repealed by 2000 c 4 § 1.
[2005 c 296 § 4.] Repealed by 2009 c 469 § 801, effective August 1, 2009.
[2006 c 323 § 4.] Expired July 1, 2015.
[2006 c 323 § 6.] Expired July 1, 2015.
[2006 c 218 § 2.] Expired July 1, 2009, pursuant to 2006 c 218 § 4.
[2003 c 5 § 14; 2000 c 40 § 3.] Repealed by 2005 c 420 § 4, effective July 1, 2005.
[2005 c 420 § 3.] Expired January 1, 2011.
[2007 c 309 § 5; 2003 c 63 § 3.] Expired July 1, 2015.
[2009 c 469 § 403.] Expired June 30, 2013.
[2003 c 339 § 14.] Expired July 1, 2009.
[2017 3rd sp.s. c 36 § 17; 2013 2nd sp.s. c 13 § 1603; 2009 c 469 § 104.] Expired June 30, 2018.
[2006 c 177 § 2.] Repealed by 2008 c 81 § 16, effective July 1, 2008.
[2010 1st sp.s. c 23 § 905.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).
[2010 1st sp.s. c 23 § 907.] Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).