Topical Index

TAXES - SALES TAX  TAXES - SALES TAX RSS Feed
               (See also TAXES - EXCISE TAX)
Aerospace industry, incentives: HB 1919, SB 5641
Airplanes, modifying certain provisions: HB 2094
Amusement and recreation services involving amateur sports, exemption: HB 1452, SB 5422, SB 6189
Annual assessments and performance grading program for state government, certain tax revenues to be used: HB 1764
Arson, structures damaged by, sales and use tax exemption for labor and materials: HB 1750
Basketball tournaments, eligible, exemption for entry fee sales by nonprofit organization to participants in: SB 6510
Cannabis sales, exemption in certain cases: HB 1100, HB 2118, SB 5073, SB 5955
Chemical dependency treatment, use of certain county sales and use taxes: HB 2357, * SHB 2357, CH 180 (2012)
Chemical dependency, programs, funding from local option sales tax to support: SB 5722, * SSB 5722, CH 347 (2011)
Cities and towns, compliance with certain tax requirements: HB 1434
Coal-fired plants, repealing exemption: SB 5769
Coal-fired plants, repealing exemption in order to fund basic health plan enrollment: HB 1847, SB 5816
Computer data centers, sales and use tax exemption for certain equipment: 2ESB 5873, * ESB 6635, CH 6 (2012)
Cosmetic services, elective, sales and use taxation to provide additional medicare funding: HB 2022
Cosmetic surgery, imposing sales and use tax to fund basic health plan enrollment: HB 1847, SB 5816
County sales and use taxes, use for chemical dependency and mental health treatment, as well as therapeutic courts: SB 5559
Dancing, excluding charges made for opportunity to dance from sales taxes: HB 2788
Debt collection agencies, classifying charges for services as retail sales for excise tax purposes: HB 2102
Digital goods and codes, nonresident retail sales tax exemption, amending: HB 1936, * SB 5763, CH 7 (2011)
Digital goods and codes, nonresident retail sales tax exemption, application process: HB 2117
Digital goods and codes, nonresident retail sales tax exemption, changing to a refund program: SB 6061
Digital goods and codes, nonresident retail sales tax exemption, repealing: HB 2078, HB 2157, HB 2534, HB 2791
Exemptions, amusement and recreation services involving amateur sports: HB 1452, SB 5422, SB 6189
Exemptions, certain computer data center equipment: 2ESB 5873, * ESB 6635, CH 6 (2012)
Exemptions, charges for labor and services and sales of tangible personal property for certain state transportation projects: SB 6191
Exemptions, entry fee sales by nonprofit organization to participants in eligible basketball tournament or running event: SB 6510
Exemptions, local phone service, clarification of exemption: HB 2128
Exemptions, manufacturing machinery and equipment, changing to tax deferral and requiring net benefit to state to claim: SB 6610
Exemptions, manufacturing machinery and equipment, requiring net benefit to state to claim: SB 6497
Exemptions, meals sold to students and faculty of certain nonprofit entities: HB 2095
Exemptions, medical cannabis in certain cases: HB 1100, HB 2118, SB 5073, SB 5955
Exemptions, mobility enhancing equipment sold for use in motor vehicle by veteran with disabilities: HB 2379
Exemptions, newspapers, limiting eligibility for sales and use tax exemptions: HB 2094
Exemptions, reducing or ceasing temporary sales tax increase: SB 5937
Exemptions, repealing nonresident sales tax exemption to fund mental health services: HB 2087
Exemptions, repealing various: HB 2529, HB 2762, SHB 2762, SB 5857, SB 5947
Exemptions, sales of tires with studs or pinned for studs: SB 6455
Exemptions, sales to nonresidents of digital goods and codes, amending: HB 1936, * SB 5763, CH 7 (2011)
Exemptions, sales to nonresidents of digital goods and codes, application process: HB 2117
Exemptions, sales to nonresidents of digital goods and codes, changing to a refund program: SB 6061
Exemptions, sales to nonresidents of digital goods and codes, repealing exemption: HB 2078, HB 2157, HB 2534, HB 2791
Exemptions, sales to nonresidents of tangible personal property, amending: HB 1936, * SB 5763, CH 7 (2011)
Exemptions, sales to nonresidents of tangible personal property, application process: HB 2117
Exemptions, sales to nonresidents of tangible personal property, changing to a refund program: SB 6061
Exemptions, sales to nonresidents of tangible personal property, repealing exemption: HB 2078, HB 2157, HB 2534, HB 2791
Exemptions, school clothing and supplies for students: HB 2644
Exemptions, warehousing and distribution centers, annual accountability survey requirement: HB 2278, SHB 2762
Expenditures, requiring net benefit to state in order to claim: HB 2054, SB 5923
Federal earned income tax credit, unfunded state remittance for eligible persons, repealing: SB 5588
Ferry boat vessel construction, funding through appropriation equal to or greater than ferry fuel sales and use taxes: HB 2047, HB 2083
Fishing charter vessels, bait used by, sales and use tax exemption: HB 1376, SB 5290
Florists, expanding sales taxation of, provisions: HB 1848
Fuel, sales of motor vehicle and special fuel, exemption for fuel purchased for state-owned ferries: SB 5742, * 2ESSB 5742, CH 16 (2011) PV
General fund, redirecting certain existing state revenues into: HB 2823, * ESHB 2823, CH 5 (2012)
Health security trust, use of tax revenues for health care services and maintenance of trust: HB 1096, HB 2832, SB 5609
Hybrid electric vehicles, certain plug-in vehicles, sales and use tax exemptions: HB 1758
In-home care services, funding for, repealing nonresident sales tax exemption to restore: HB 2102, SB 5926
Initiation fees and dues paid to certain nonprofit organizations, defining as retail sales for tax purposes: SB 5932
Insects, used as pest control, sales and use tax exemption: HB 1275
Joint municipal utility services authorities, exemption for certain sales and transfers: HB 1332, * ESHB 1332, CH 258 (2011), SB 5198, SSB 5198
Kindergarten, state-funded full-day, repealing nonresident sales tax exemption to provide funding for: HB 2534, HB 2791
Liquor revenue, deposit and distribution: HB 2140, HB 2801, SB 6615
Liquor, retail sales of spirits, calculating tax per liter: HB 2782, SB 6595
Local sales and use tax account, deposits and distributions, modifying procedures: * HB 2822, CH 9 (2012), SB 6633
Local sales and use, area newly annexed by city, limiting imposition and distribution in certain cases: HB 2146
Local sales and use, authorizing city utility infrastructure tax for certain small cities: SB 5683
Local sales and use, certain retail sales and uses of food and beverages, deposit of proceeds in special MLK fund: ESB 5958, SB 5961
Local sales and use, county or city imposition: HB 2728, HB 2801, SB 6521
Local sales and use, county, using for chemical dependency treatment, mental health services, and therapeutic courts: HB 2357, * SHB 2357, CH 180 (2012)
Local sales and use, destination-based sourcing and mitigation under streamlined sales and use tax agreement: HB 2052
Local sales and use, distressed public facilities district bond default prevention, taxation provisions: HB 2126
Local sales and use, distressed public facilities district indebtedness default finance plan, taxation provisions: EHB 2145
Local sales and use, distressed public facilities district indebtedness default prevention, taxation provisions: SHB 2126
Local sales and use, distressed public facilities districts, extending authority to submit tax to voters: HB 2458, SHB 2458
Local sales and use, extending public facility district sales and use tax for certain regional centers: HB 1574, SHB 1574
Local sales and use, funding for parks, recreation, trails, and open space allocation: HB 1949, SB 5786
Local sales and use, hospital benefit zone provisions: HB 1659, SB 5525, * SSB 5525, CH 363 (2011)
Local sales and use, imposition by public speedway authority with taxpayer credit against state sales and use tax: SB 5856
Local sales and use, improvement or rehabilitation of regional centers: HB 1780
Local sales and use, improvement, rehabilitation, or expansion of regional centers: HB 2539, SB 6638
Local sales and use, local government redevelopment areas using community redevelopment financing, imposing tax: HB 2746
Local sales and use, lowering annexed area population threshold for tax to offset municipal service costs: * ESHB 1478, CH 353 (2011)
Local sales and use, manufacturing machinery and equipment tax deferral, including net benefit to state requirement: SB 6610
Local sales and use, proceeds for certain public facilities in innovation partnership zones: HB 2663, SB 5401
Local sales and use, public facilities districts, taxing authority of: HB 2539, SB 6638
Local sales and use, public facilities districts, using certain moneys for: * SSB 5984, CH 4 (2012)
Local sales and use, rate changes, limiting number of: HB 2290
Local sales and use, restrictions on collection by transportation benefit districts: SB 6410
Local sales and use, retail car rentals, deposit of proceeds in special MLK fund: ESB 5958, SB 5961
Local sales and use, retail car rentals, deposit of revenue in special account: HB 1997, SHB 1997, ESB 5958, SB 5961
Local sales and use, sales tax sourcing, shifting from destination based to origin based: SB 6474
Local sales and use, special stadium taxes, deposit of revenues in special MLK fund: ESB 5958, SB 5961
Local sales and use, taxation of vessels: HB 1944, SB 5372
Local sales and use, use of moneys to support therapeutic courts and treatment programs for mental health and chemical dependency: SB 5722, * SSB 5722, CH 347 (2011)
Local sales and use, voted tax to fund cultural access authorities: HB 1837, SB 5626
Local sales and use, voted tax to fund education and arts cultural access authorities: SHB 1837, SSB 5626
Locomotives and railroad cars, modifying certain provisions: HB 2094
Main street fairness act and other federal acts, requesting adoption: HJM 4012, * SSJM 8009 (2011)
Main street fairness act, federal, requesting adoption: SJM 8009
Manufacturing machinery and equipment exemption, changing to tax deferral and requiring net benefit to state to claim: SB 6610
Manufacturing machinery and equipment exemption, clarifications: * HB 1347, CH 23 (2011), SHB 1347, SB 5544
Marijuana, taxing wholesale and retail sales: SI 502, HI 502
Meals sold to students and faculty of certain nonprofit entities, exemption from sales and use tax: HB 2095
Mental health treatment, programs, funding from local option sales tax to support: SB 5722, * SSB 5722, CH 347 (2011)
Mental health treatment, use of certain county sales and use taxes: HB 2357, * SHB 2357, CH 180 (2012)
Mobility enhancing equipment, sold for use in motor vehicle by veteran with disabilities, exemption: HB 2379
Motor vehicles, expensive passenger, luxury tax: HB 2157
Newspapers, sales and use tax exemptions, limiting eligibility: HB 2094
Nonresident sales and use tax exemption, narrowing to fund state ferry system and other transportation purposes: HB 1352, SB 5698
Nonresident sales tax exemption, amending: HB 1936, * SB 5763, CH 7 (2011)
Nonresident sales tax exemption, application process: HB 2117
Nonresident sales tax exemption, changing to a refund program: SB 6061
Nonresident sales tax exemption, repealing: HB 2078, HB 2157
Nonresident sales tax exemption, repealing in order to fund mental health services: HB 2087
Nonresident sales tax exemption, repealing in order to restore funding for in-home care services: HB 2102, SB 5926
Personal property, sales of tangible, changing nonresident retail sales tax exemption to a refund program: SB 6061
Personal property, tangible, amending nonresident retail sales tax exemption: HB 1936, * SB 5763, CH 7 (2011)
Personal property, tangible, nonresident retail sales tax exemption application process: HB 2117
Personal property, tangible, repealing nonresident retail sales tax exemption: HB 2078, HB 2157, HB 2534, HB 2791
Preferences, legislative intent, review, and expiration provisions: HB 2753
Preferences, requiring net benefit to state in order to claim: HB 2054, SB 5923
Public facilities districts, distressed, extending authority to submit tax to voters: HB 2458, SHB 2458
Public speedway authority, sales tax deferral: SB 5856
Rate, changes to, limiting number of: HB 2290
Rate, limiting state sales and use tax rate: HJR 4221
Rate, temporary increase to fund essential government services: SB 5937
Rate, temporary increase to fund essential government services, referring to voters: SB 5972
Reducing state sales tax in connection with state income tax: SB 6495
Remote collection of sales and use taxes, requesting adoption of federal legislation: HJM 4012, SJM 8009, * SSJM 8009 (2011)
Restaurants, meals supplied to employees without charge, exemptions: HB 1498, * SB 5501, CH 55 (2011)
Retail sales tax, levying to pay for education initiatives, including cost-of-living increases: HB 2763
Retail sales tax, reducing rate and extending to all services, with exceptions: HB 2486, SB 6550
Retail sales tax, sellers to separately state when advertising that sales tax is included in price: HB 2619
Running events, eligible, exemption for entry fee sales by nonprofit organization to participants in: SB 6510
School clothing and supplies for students, sales and use tax holiday: HB 2644
Server equipment businesses, sales and use tax exemption for certain businesses: HB 2015
Snohomish Polytechnical College, creation, funding through voter-approved sales and use tax: SB 5287
Spirits, taxation of certain sales by spirits distributor licensees or other licensees acting as spirits distributors: SB 5933
Spirits, taxes on retail sales, collection by department of revenue: * HB 2758, CH 39 (2012), SB 6571
State agency annual assessment and performance grading program, certain retail sales and use tax revenues to fund: HB 2796, SB 6594
State route number 16, deferred sales and use taxes due on corridor improvements project, amending repayment requirement: HB 2394, SB 6073, * SSB 6073, CH 77 (2012)
Storm water mitigation projects, exemption for sales of materials used: HB 1996
Streamlined sales and use tax mitigation account, repealing statutes: HB 2052
Telephone service, local, clarifying exemption: HB 2128
Therapeutic courts, use of certain county sales and use taxes: HB 2357, * SHB 2357, CH 180 (2012)
Tires, with studs or pinned for studs, certain sales tax exemption: SB 6455
Transportation benefit districts, restrictions on collection of sales tax by: SB 6410
Transportation projects, deferred sales and use taxes due in certain cases, ending repayment requirement: SB 6191
Vessel sales, to nonresident persons, sales and use tax exemption in certain cases: HB 1904, HB 1944, SB 5372, SB 6248
Vessels, taxation: HB 1944, SB 5372
Watercraft, modifying certain provisions: HB 2094
Zoological facilities, exemption for sales of certain objects by zoological facilities: HB 1500, SB 5391