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.

Chapter 82.12 RCW Dispositions

USE TAX

Current RCWs

Sections

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Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.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Repealed by 2020 c 139 § 64.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Repealed by 2020 c 139 § 64.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Repealed by 2020 c 139 § 64.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Repealed by 2020 c 139 § 64.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Repealed by 2020 c 139 § 64.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Repealed by 2020 c 139 § 64.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Repealed by 2023 c 374 § 25.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Repealed by 2003 c 5 § 19.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Repealed by 2005 c 443 § 7, effective July 1, 2006.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Repealed by 1982 1st ex.s. c 35 § 30, effective May 1, 1982.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).


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