Chapter 82.08 RCW

RETAIL SALES TAX

Sections

82.08.010Definitions.
82.08.011Retail car rentalDefinition.
82.08.015ConstructionChapter applicable to state registered domestic partnerships2009 c 521.
82.08.020Tax imposedRetail salesRetail car rental.
82.08.0201Rental carsEstimate of tax revenue.
82.08.0202Retail sales of linen and uniform supply services.
82.08.0203ExemptionsTrail grooming services.
82.08.0205ExemptionsWaste vegetable oil.
82.08.0206ExemptionsWorking familiesEligible low-income persons.
82.08.02061ExemptionsWorking familiesReport to legislature.
82.08.0207ExemptionsAdapted housingDisabled veteransConstruction.
82.08.0208ExemptionsDigital codes.
82.08.02081ExemptionsAudio or video programming.
82.08.02082ExemptionsDigital products or servicesIngredient or componentMade available for free.
82.08.02087ExemptionsDigital goods and servicesPurchased for business purposes.
82.08.02088ExemptionsDigital productsBusiness buyersConcurrently available for use within and outside state.
82.08.0251ExemptionsCasual and isolated sales.
82.08.0252ExemptionsSales by persons taxable under chapter 82.16 RCW.
82.08.02525ExemptionsSale of copied public records by state and local agencies.
82.08.0253ExemptionsSale and distribution of newspapers.
82.08.02535ExemptionsSales and distribution of magazines or periodicals by subscription for fund-raising.
82.08.02537ExemptionsSales of academic transcripts.
82.08.0254ExemptionsNontaxable sales.
82.08.0255ExemptionsSales of motor vehicle and special fuelConditionsCredit or refund of special fuel used outside this state in interstate commerce.
82.08.0256ExemptionsSale of the operating property of a public utility to the state or a political subdivision.
82.08.02565ExemptionsSales of machinery and equipment for manufacturing, research and development, or a testing operationLabor and services for installationExemption certificateRules.
82.08.025651ExemptionsSales of machinery and equipment to public research institutions.
82.08.02566ExemptionsSales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption.
82.08.025661ExemptionsAircraft maintenance repairBuilding construction.
82.08.02568ExemptionsSales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
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.
82.08.0257ExemptionsAuction sales of personal property used in farming.
82.08.02573ExemptionsSales by a nonprofit organization for fund-raising activities.
82.08.0258ExemptionsSales to federal corporations providing aid and relief.
82.08.0259ExemptionsSales of livestock.
82.08.026ExemptionsSales of natural or manufactured gas.
82.08.0261ExemptionsSales of personal property for use connected with private or common carriers in interstate or foreign commerce.
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.
82.08.0263ExemptionsSales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
82.08.0264ExemptionsSales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
82.08.0266ExemptionsSales of watercraft to nonresidents for use outside the state.
82.08.02665ExemptionsSales of watercraft, vessels to residents of foreign countries.
82.08.0267ExemptionsSales of poultry for producing poultry and poultry products for sale.
82.08.0268ExemptionsSales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
82.08.0269ExemptionsSales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
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.
82.08.0272ExemptionsSales of semen for artificial insemination of livestock.
82.08.0273ExemptionsSales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the stateProof of nonresident statusPenalties.
82.08.0274ExemptionsSales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
82.08.02745ExemptionsCharges for labor and services or sales of tangible personal property related to agricultural employee housingExemption certificateRules.
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.
82.08.0277ExemptionsSales of pollen.
82.08.0278ExemptionsSales between political subdivisions resulting from annexation or incorporation.
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.
82.08.02795ExemptionsSales to free hospitals.
82.08.02805ExemptionsSales to qualifying blood, tissue, or blood and tissue banks.
82.08.02806ExemptionsSales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
82.08.02807ExemptionsSales to organ procurement organization.
82.08.0281ExemptionsSales of prescription drugs.
82.08.0282ExemptionsSales of returnable containers for beverages and foods.
82.08.0283ExemptionsCertain medical items.
82.08.0285ExemptionsSales of ferry vessels to the state or local governmental unitsComponents thereofLabor and service charges.
82.08.0287ExemptionsSales of passenger motor vehicles as ride-sharing vehicles.
82.08.02875ExemptionsVehicle parking charges subject to tax at stadium and exhibition center.
82.08.0288ExemptionsLease of certain irrigation equipment.
82.08.0289ExemptionsTelephone, telecommunications, and ancillary services.
82.08.0291ExemptionsSales of amusement and recreation services or personal services by nonprofit youth organizationLocal government physical fitness classes.
82.08.02915ExemptionsSales used by health or social welfare organizations for alternative housing for youth in crisis.
82.08.02917Youth in crisisDefinitionLimited purpose.
82.08.0293ExemptionsSales of food and food ingredients.
82.08.0294ExemptionsSales of feed for cultivating or raising fish for sale.
82.08.0296ExemptionsSales of feed consumed by livestock at a public livestock market.
82.08.0297ExemptionsSales of food purchased under the supplemental nutrition assistance program.
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.
82.08.0299ExemptionsEmergency lodging for homeless personsConditions.
82.08.031ExemptionsSales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
82.08.0311ExemptionsSales of materials and supplies used in packing horticultural products.
82.08.0315ExemptionsRentals or sales related to motion picture or video productionsExceptionsCertificate.
82.08.0316ExemptionsSales of cigarettes by Indian retailers.
82.08.0317ExemptionsSales of motor vehicles to tribes or tribal members.
82.08.032ExemptionSales, rental, or lease of used park model trailers.
82.08.033ExemptionsSales of used mobile homes or rental or lease of mobile homes.
82.08.034ExemptionsSales of used floating homes or rental or lease of used floating homes.
82.08.035Exemption for pollution control facilities.
82.08.036ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined.
82.08.037Credits and refunds for bad debts.
82.08.040Consignee, factor, bailee, auctioneer deemed seller.
82.08.050Buyer to pay, seller to collect taxStatement of taxExceptionPenalties.
82.08.052Remote sellerNexus.
82.08.053Remote sellers, referrers, and marketplace facilitatorsTax collection and remittance.
82.08.0531Marketplace facilitators and referrersWhen deemed seller agentsRecordkeepingLiability.
82.08.054Computation of tax due.
82.08.055Advertisement of price.
82.08.060Collection of taxMethods and schedules.
82.08.064Tax rate changes.
82.08.066Deemed location for mobile telecommunications services.
82.08.080Vending machine and other sales.
82.08.090Installment sales and leases.
82.08.100Cash receipts taxpayersBad debts.
82.08.110Sales from vehicles.
82.08.120Refunding or rebating of tax by seller prohibitedPenalty.
82.08.130Reseller's permitPurchase and resaleRules.
82.08.140Administration.
82.08.145Delivery charges.
82.08.150Tax on certain sales of intoxicating liquorsAdditional taxes for specific purposesCollection.
82.08.155Spirits taxDelinquent in reporting or remittingPenalties2012 c 39.
82.08.160Remittance of taxLiquor excise tax fund created.
82.08.170Apportionment and distribution from liquor excise tax fund.
82.08.180Apportionment and distribution from liquor excise tax fundWithholding for noncompliance.
82.08.190Bundled transactionsDefinitions.
82.08.195Bundled transactionsTax imposed.
82.08.207Investment data for investment firms.
82.08.215ExemptionsLarge private airplanes.
82.08.225Taxes on lodging, car rentals, and restaurantsDeposit into statewide tourism marketing account.
82.08.700ExemptionsVessels sold to nonresidents.
82.08.803ExemptionsNebulizers.
82.08.804ExemptionsOstomic items.
82.08.805ExemptionsPersonal property used at an aluminum smelter.
82.08.806ExemptionsSale of computer equipment parts and services to printer or publisher.
82.08.807ExemptionsDirect mail delivery charges.
82.08.808ExemptionsSales of medical supplies, chemicals, or materials to comprehensive cancer centers.
82.08.809ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers.
82.08.810ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsExemption certificatePayments on cessation of operation.
82.08.811ExemptionsCoal used at coal-fired thermal electric generation facilityApplicationDemonstration of progress in air pollution controlNotice of emissions violationsReapplicationPayments on cessation of operation.
82.08.816ExemptionsElectric vehicle batteries and infrastructure.
82.08.820ExemptionsRemittanceWarehouse and grain elevators and distribution centersMaterial-handling and racking equipmentConstruction of warehouse or elevatorInformation sheetRulesRecordsExceptions.
82.08.830ExemptionsSales at camp or conference center by nonprofit organization.
82.08.832ExemptionsSales of gun safes.
82.08.833ExemptionsSales or transfers of firearmsUnlicensed personsBackground check requirements.
82.08.834ExemptionsSales/leasebacks by regional transit authorities.
82.08.850ExemptionsConifer seed.
82.08.855ExemptionsReplacement parts for qualifying farm machinery and equipment.
82.08.865ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users.
82.08.870ExemptionsMotorcycles for training programs.
82.08.875ExemptionsAutomotive adaptive equipment.
82.08.880ExemptionsAnimal pharmaceuticals.
82.08.890ExemptionsQualifying livestock nutrient management equipment and facilities.
82.08.900ExemptionsAnaerobic digesters.
82.08.910ExemptionsPropane or natural gas to heat chicken structures.
82.08.920ExemptionsChicken bedding materials.
82.08.925ExemptionsDietary supplements.
82.08.935ExemptionsDisposable devices used to deliver prescription drugs for human use.
82.08.940ExemptionsOver-the-counter drugs for human use.
82.08.945ExemptionsKidney dialysis devices.
82.08.950ExemptionsSteam, electricity, electrical energy.
82.08.956ExemptionsHog fuel used to generate electricity, steam, heat, or biofuel.
82.08.962ExemptionsSales of machinery and equipment used in generating electricity.
82.08.965ExemptionsSemiconductor materials manufacturing.
82.08.9651ExemptionsGases and chemicals used in production of semiconductor materials.
82.08.970ExemptionsGases and chemicals used to manufacture semiconductor materials.
82.08.975ExemptionsComputer parts and software related to the manufacture of commercial airplanes.
82.08.980ExemptionsLabor, services, and personal property related to the manufacture of commercial airplanes.
82.08.983ExemptionsWax and ceramic materials.
82.08.985ExemptionsInsulin.
82.08.986ExemptionsEligible server equipment.
82.08.990ExemptionsImport or export commerce.
82.08.995ExemptionsCertain limited purpose public corporations, commissions, and authorities.
82.08.997ExemptionsTemporary medical housing.
82.08.998ExemptionsWeatherization of a residence.
82.08.999ExemptionsJoint municipal utility services authorities.
82.08.9994ExemptionsBottled waterPrescription use.
82.08.99941ExemptionsBottled waterPrimary water source unsafe.
82.08.9995ExemptionsRestaurant employee meals.
82.08.9996ExemptionsVessel deconstruction.
82.08.9997ExemptionsRetail sale of marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.
82.08.9998ExemptionsMarijuana concentrates, useable marijuana, or marijuana-infused products beneficial for medical useProducts containing THC.
82.08.99991Tax preferencesExpiration dates.

NOTES:

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.
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