Topical Index

TAXES - SALES TAX  TAXES - SALES TAX RSS Feed
               (See also TAXES - EXCISE TAX)
Aerospace products, sale in import commerce, exemption for, narrowing to provide basic education and higher education funding: HB 2038, ESHB 2038
Airplane, commercial, amending definition to extend certain tax preferences to additional aircraft: HB 2203, HB 2693, SHB 2693, SB 6545, SSB 6545
Airplanes, commercial, computer parts and software, extending exemption: HB 2089, SHB 2089, SB 5952, * ESSB 5952, CH 2 (2013)
Airplanes, commercial, maintenance repair operator new building construction labor and services, exemption: SB 6452, SSB 6452
Airplanes, large private, certain sales involving, exemptions: HB 1707, SHB 1707, SB 5622, * ESSB 5882, CH 13 (2013)
Airplanes, modifying certain provisions: SB 5041
Airplanes, superefficient, manufacturing-related labor, services, and personal property, expanding exemption for: HB 2089, SHB 2089, SB 5952, * ESSB 5952, CH 2 (2013)
Amusement services, simplifying taxation: HB 2539, SB 6472, ESSB 6472
Anaerobic digesters, requirements for exemption: HB 1023, SHB 1023, HB 1025, SHB 1025, HB 1026, SB 5393, SB 5394, SB 5395
Back-to-school clothing and school supply items, exemption: HB 1329, SB 5529
Beekeepers, sale of honey bees to, adding expiration date to exemption: SHB 1558, * ESSB 5882, CH 13 (2013)
Beekeepers, sale of honey bees to, removing expiration date from exemption: SB 6366
Beekeepers, sales of feed to, exemption: HB 1558, SHB 1558, * ESSB 5882, CH 13 (2013)
Beekeepers, sales of feed to, exemption, removing expiration date: SB 6366
Beekeeping, apiarists, adding pollination services to definition of farmer for excise tax purposes : 2SSB 6402
Beekeeping, honey bee products, defining as agricultural product: 2SSB 6402
Beekeeping, tax relief, extending to apiarists and making permanent: 2SSB 6402
Biodiesel blend or E85 motor fuel-related sales and services, apprentice utilization requirement for exemption: HB 1023, SHB 1023, SB 5393
Biodiesel blend or E85 motor fuel-related sales and services, prevailing wage requirement for exemption: HB 1025, SHB 1025, SB 5395
Biodiesel blend or E85 motor fuel-related sales and services, resident workers requirement for exemption: HB 1026, SB 5394
Cannabis, medical cannabis excise tax, wholesale sales of dried cannabis to processor or dispensary: SB 5887
Cannabis, medical, exemption for sales by licensed dispensers to qualifying patients or designated providers: SB 5887
Clay targets, purchased by nonprofit gun clubs, sales and use tax exemptions: SB 5831, SSB 5831, * ESSB 5882, CH 13 (2013)
Collection of sales tax debt, claim by seller against buyer, establishing deadline for: SB 6412, SSB 6412
Computer data centers, sales and use tax exemption for certain equipment, modifying provisions: HB 2769, ESB 6550
Cultural access programs, retail sales and use tax provisions: HB 2212, SB 6151
Dancing, excluding charges made for opportunity to dance from sales taxes: HB 1994, SB 5613, SSB 5613
Dancing, exemption from sales tax for charges made for opportunity to dance: * ESSB 5882, CH 13 (2013)
Debt collection services, extending sales tax to include: HB 1273
Deferrals, high technology businesses, ending issuance of sales and use tax deferral certificates to provide basic education and higher education funding: ESHB 2034, HB 2038, ESHB 2038
Deferrals, high technology businesses, extending issuance of sales and use tax deferral certificates: HB 2685, SB 6430, ESSB 6430
Digital goods and codes, nonresident sales tax exemption, repealing: HB 1890
Electricity generation from certain sources, extending expiration of sales and use tax exemptions for machinery and equipment: HB 1910, SHB 1910, SB 5409, * ESSB 5882, CH 13 (2013), SB 5896
Electricity generation from certain sources, sales and use tax exemptions for machinery and equipment, adding survey, review, and reporting provisions: SHB 1910, * ESSB 5882, CH 13 (2013)
Exemption, beekeepers, sale of honey bees to, adding expiration date: SHB 1558, * ESSB 5882, CH 13 (2013)
Exemption, beekeepers, sale of honey bees to, removing expiration date: SB 6366
Exemption, beekeepers, sales of feed to: HB 1558, SHB 1558, * ESSB 5882, CH 13 (2013)
Exemption, beekeepers, sales of feed to, removing expiration date: SB 6366
Exemption, livestock nutrient management equipment and facilities: HB 2259
Exemptions, add-on automotive adaptive equipment for veterans and armed forces members with disabilities: HB 1831, SB 5072, * SSB 5072, CH 211 (2013)
Exemptions, alternative fuel vehicle retail sales and use tax, clarifying application of: HB 2671, SB 6496
Exemptions, alternative fuel vehicle retail sales and use tax, extending: HB 2418, SB 6268
Exemptions, alternative fuel vehicle retail sales and use tax, extending application to range extended battery electric vehicles: SB 6562
Exemptions, apiarists, adding pollination services to definition of farmer for excise tax purposes: 2SSB 6402
Exemptions, auction sales of personal property used in farming, repealing exemption: SB 5041
Exemptions, bottled water, exemption for, eliminating to provide basic education and higher education funding: ESHB 2034, HB 2038, ESHB 2038
Exemptions, bottled water, exemption for, eliminating to provide basic education funding: HB 2796, SB 6574
Exemptions, certain computer data center equipment, modifying provisions: HB 2769, ESB 6550
Exemptions, certain purchases using debt proceeds for school construction and maintenance by public districts or charter schools: SB 5994
Exemptions, certain retail purchases by state or local governments using debt proceeds: SB 5993
Exemptions, charges made for opportunity to dance: * ESSB 5882, CH 13 (2013)
Exemptions, commercial airplanes, amending definition to extend certain tax preferences to additional aircraft: HB 2203, HB 2693, SHB 2693, SB 6545, SSB 6545
Exemptions, commercial janitorial services, clarifying retails sales tax exemption for: HB 2477
Exemptions, expanding for labor, services, and personal property related to superefficient airplane manufacturing: HB 2089, SHB 2089, SB 5952, * ESSB 5952, CH 2 (2013)
Exemptions, extending for computer parts and software related to commercial airplane manufacturing: HB 2089, SHB 2089, SB 5952, * ESSB 5952, CH 2 (2013)
Exemptions, farm machinery and equipment, hop harvesting equipment eligibility: HB 2597
Exemptions, farm machinery and equipment, repealing: HB 2286
Exemptions, farmers, simplifying exemption certificate requirements: SB 6333, * SSB 6333, CH 97 (2014)
Exemptions, firearms and ammunition sales: HB 2529
Exemptions, for large recreational vessels, partial exemption for residents and full exemption for nonresidents, conditions: HB 1927, SB 5817
Exemptions, gun locks, sales of: HB 1703
Exemptions, hog fuel, extending when used for production of electricity, steam, heat, or biofuel: HB 1663, SHB 1663, 2SHB 1663, SB 5866, * ESSB 5882, CH 13 (2013)
Exemptions, instructional materials sold by college bookstores to students: HB 1160
Exemptions, large private airplanes, certain sales involving: HB 1707, SHB 1707, SB 5622, * ESSB 5882, CH 13 (2013)
Exemptions, machinery and equipment for research and development, correcting technical inconsistency: ESSB 6430
Exemptions, machinery and equipment used by companies producing pipeline-quality natural gas using landfill gas: SB 6215, SSB 6215, 2SSB 6215
Exemptions, machinery and equipment used for electricity generation from certain sources, adding survey, review, and reporting provisions: SHB 1910, * ESSB 5882, CH 13 (2013)
Exemptions, machinery and equipment used for electricity generation from certain sources, extending expiration of: HB 1910, SHB 1910, SB 5409, * ESSB 5882, CH 13 (2013), SB 5896
Exemptions, machinery and equipment, increasing accountability for exemption: HB 1970
Exemptions, manufacturing machinery and equipment, changing to tax deferral and requiring net benefit to state to claim: SB 5429
Exemptions, medical cannabis, for sales by licensed dispensers to qualifying patients or designated providers: SB 5887
Exemptions, medical marijuana retail purchases by qualifying patients: HB 2198, SHB 2198, 2SHB 2198
Exemptions, medical marijuana retail sales by certain licensed retailers and collective gardens: SSB 5887, 2SSB 5887, E3SSB 5887
Exemptions, mint growers and processors: SB 5862, * ESSB 5882, CH 13 (2013)
Exemptions, natural gas or propane used to heat greenhouses, sales to businesses of: HB 1722
Exemptions, natural gas sales, in certain cases: * ESSB 6440, CH 216 (2014)
Exemptions, new building construction labor and services by certain commercial airplane maintenance repair operators: SB 6452, SSB 6452
Exemptions, newspapers, limiting eligibility for sales and use tax exemptions: SB 5041
Exemptions, nonresident sales tax exemption, modifying to create remittance program: SSB 5871
Exemptions, nonresident sales tax exemption, modifying to create remittance program to provide basic education and higher education funding: EHB 2036, ESHB 2038
Exemptions, nonresident sales tax exemption, modifying to create remittance program to provide basic education funding: HB 2796, SB 6574
Exemptions, nonresident sales tax exemption, repealing: HB 1273, SB 5346
Exemptions, nonresident sales tax exemption, repealing to provide basic education and higher education funding: HB 2038
Exemptions, parking fees paid by public high school students to school districts, retail sales tax exemption: HB 2118
Exemptions, propane or natural gas sold to mint growers and processors for distilling mint oil: SB 5862, * ESSB 5882, CH 13 (2013)
Exemptions, public works apprentice utilization: HB 1023, SHB 1023, SB 5393
Exemptions, public works resident workers requirement: HB 1026, SB 5394
Exemptions, rural county sales and use tax exemption program, reestablishing: HB 2204
Exemptions, sale of clay targets purchased by nonprofit gun clubs: SB 5831, SSB 5831, * ESSB 5882, CH 13 (2013)
Exemptions, sales of aerospace products in import commerce, exemption for, narrowing to provide basic education and higher education funding: HB 2038, ESHB 2038
Exemptions, sales of back-to-school clothing and school supply items: HB 1329, SB 5529
Exemptions, sales of financial information to international investment management companies: HB 1567, SB 5101, * ESSB 5882, CH 13 (2013)
Exemptions, sales of school instructional materials: HB 2640, SB 6486
Exemptions, sales of vessel deconstruction performed at certain facilities or areas: HB 2457, SHB 2457, * 2SHB 2457, CH 195 (2014)
Exemptions, sales to nonresidents of digital goods and codes, repealing exemption: HB 1890
Exemptions, sales to nonresidents of tangible personal property, repealing exemption: HB 1890
Exemptions, sales to restaurants of flavor-imparting cooking products, including charcoal: HB 1358, SB 5342, * ESSB 5882, CH 13 (2013)
Exemptions, school districts, construction labor and materials: HB 2270
Exemptions, solar energy heat-generating machinery and equipment, sales of: HB 1705, * ESSB 5882, CH 13 (2013)
Exemptions, state transportation project site preparation, construction, and machinery and equipment acquisition and rental: HB 1985
Exemptions, subsidized public works prevailing wage requirement: HB 1025, SHB 1025, SB 5395
Exemptions, telecommunications machinery and equipment: SB 6322
Exemptions, telephone lines and pay phones, repealing: HB 1971, SHB 1971, * 2E2SHB 1971, CH 8 (2013), SB 5422, SSB 5873, SB 5899, SB 5911
Exemptions, transportation projects, goods and services for capital construction: SB 5003
Exemptions, vessel sales to nonresident persons, in certain cases: HB 1366, SB 5241, SB 6581
Exemptions, working families' tax exemption, modifying provisions: HB 1890
Farmers, certain exemptions, simplifying exemption certificate requirements for: SB 6333, * SSB 6333, CH 97 (2014)
Farming, personal property used in, repealing exemption for auction sales: SB 5041
Florists, defining "florist" and "florist sales" for retail sales and use tax purposes: HB 1489
Governments, state and local, exemption for certain retail purchases using debt proceeds: SB 5993
Greenhouses, sales to businesses of propane or natural gas used to heat, exemption: HB 1722
Gun locks, sales of, exemption: HB 1703
Health security trust, use of revenues for health care services and maintenance of trust: HB 1085, SB 5224
Higher education, dedicating first one cent of state portion of dollar of sales tax for: SB 5693
Highway projects, state, sales and use tax collected on, deposit in connecting Washington account: SB 6102, SSB 6102
Hog fuel, extending exemption when used for production of electricity, steam, heat, or biofuel: HB 1663, SHB 1663, 2SHB 1663, SB 5866, * ESSB 5882, CH 13 (2013)
Home service contracts, sales and use taxation of: HB 1997
In-home care services, funding for, repealing nonresident sales tax exemption and extending sales tax to debt collection services: HB 1273
Instructional materials, sales by college bookstores to students, sales and use tax exemptions: HB 1160
Instructional materials, school, exemption for sales of: HB 2640, SB 6486
Investment management companies, international, exemption for financial information sales to companies: HB 1567, SB 5101, * ESSB 5882, CH 13 (2013)
Janitorial services, commercial, clarifying retail sales tax exemption for: HB 2477
Janitorial services, tax on, imposing to provide basic education and higher education funding: HB 2038
Liquor sales, advertised selling price to include liquor taxes: HB 1066
Liquor sales, spirits, additional tax on certain sales by distributors to restaurant retailers: HB 2019
Liquor sales, spirits, comprehensive sales tax reduction: SB 6547
Liquor, sales tax on, deposit in liquor excise tax fund and transfer to impaired driving safety account: SB 5917, SB 5929
Liquor, sales tax on, deposit in liquor excise tax fund and transfer to liquor revolving fund, modifying provisions: HB 1368, SB 5703
Liquor, sales tax on, deposit in liquor excise tax fund, increasing sum for: HB 2784, SB 6564
Local sales and use, adding various signage to "public facilities" for revenue-use purposes: HB 2297
Local sales and use, authorizing counties to impose by ordinance: HB 1919, SHB 1919, SB 5778
Local sales and use, county authority to impose to fund regional health and human services: HB 2073
Local sales and use, county use of certain revenues for fiscal relief: SB 5005
Local sales and use, cultural access programs, use of revenues by: HB 2212, SB 6151
Local sales and use, exemption for state transportation project site preparation, construction, and machinery and equipment acquisition and rental: HB 1985
Local sales and use, for counties and cities, imposition without authorizing proposition to voters: HB 1925
Local sales and use, funding for therapeutic courts, authority of county to impose sales and use tax: HB 2556, ESHB 2556
Local sales and use, imposed by public utilities district, tax to expire when bonds for certain facilities are retired: HB 1687, SB 5599
Local sales and use, imposition by certain rural counties: HB 1553, SB 5325, SSB 5325
Local sales and use, imposition by certain rural counties for water rights purchases for water banking: HB 2596, SB 6239
Local sales and use, imposition by cities for costs of preparing for annexation: HB 2681, SHB 2681
Local sales and use, imposition by cities for costs of services to newly annexed areas, restricting in certain case: SB 6487
Local sales and use, imposition by legislative body of public transportation benefit area: ESHB 1954, SB 6577
Local sales and use, imposition by local government in connection with local infrastructure financing tool program: HB 1306, SHB 1306, * E2SHB 1306, CH 21 (2013), SB 5293
Local sales and use, imposition by local legislative entity after establishing enhanced public transportation zone: HB 1898, SHB 1898, HB 1954, ESHB 1954, SB 5793, SB 5920
Local sales and use, imposition by public transportation benefit areas, conditions: SHB 1953, SSB 5773
Local sales and use, imposition by public transportation benefit areas, governing board membership and voting requirements for: HB 1865
Local sales and use, manufacturing machinery and equipment tax deferral, including net benefit to state requirement: SB 5429
Local sales and use, provisions relevant to local public transit revenue: HB 2563, SB 6494
Local sales and use, reducing frequency of tax changes: HB 1604, SHB 1604, SB 5697, ESSB 5697
Local sales and use, taxation of vessels: HB 1927, SB 5817
Local sales, gambling activities, county or city use of certain revenues for fiscal relief: SB 5005
Local sales, tourism-related uses, county or city use of certain revenues for fiscal relief: SB 5005
Locomotives and railroad cars, modifying certain provisions: SB 5041
Machinery and equipment, exemption for, increasing accountability: HB 1970
Manufacturing machinery and equipment exemption, changing to tax deferral and requiring net benefit to state to claim: SB 5429
Marijuana, marijuana excise tax, from marijuana sales, depositing revenue in dedicated local jurisdiction marijuana fund: HB 2144, SHB 2144
Marijuana, marijuana excise taxes, expanding applicability of taxes: * ESHB 2304, CH 192 (2014)
Marijuana, medical cannabis excise tax, wholesale sales of dried cannabis to processor or dispensary: SB 5887
Marijuana, medical, exemption for sales by certain licensed retailers and collective gardens: SSB 5887, 2SSB 5887, E3SSB 5887
Marijuana, medical, exemption for sales by licensed dispensers to qualifying patients or designated providers: SB 5887
Marijuana, recreational sales of, creating system for taxation and tracking of sales: HB 2786
Marijuana, recreational use industry, delaying use of tax preferences by: HB 2409, * SB 6505, CH 140 (2014)
Medical marijuana, exemption for retail purchases by qualifying patients: HB 2198, SHB 2198, 2SHB 2198
Mint growers and processors, exemption: SB 5862, * ESSB 5882, CH 13 (2013)
Natural gas, sales of, exemptions in certain cases: * ESSB 6440, CH 216 (2014)
Natural gas, sales of, sales and use taxation provisions: HB 2753, SHB 2753, SB 6440, * ESSB 6440, CH 216 (2014)
Newspapers, sales and use tax exemptions, limiting eligibility: SB 5041
Nonresident sales tax exemption, modifying to create remittance program: SSB 5871
Nonresident sales tax exemption, modifying to create remittance program to provide basic education and higher education funding: EHB 2036, ESHB 2038
Nonresident sales tax exemption, modifying to create remittance program to provide basic education funding: HB 2796, SB 6574
Nonresident sales tax exemption, repealing: HB 1890
Nonresident sales tax exemption, repealing to provide basic education and higher education funding: HB 2038
Parking, public high school students, retail sales tax exemption for fees collected by school districts: HB 2118
Passenger-only ferry service districts, imposition of sales and use tax by: ESHB 1954, HB 2267, SHB 2267, SB 6171, SSB 6171
Personal property, sales of tangible, repealing nonresident sales tax exemption: HB 1890
Physical fitness services, simplifying taxation: HB 2539, SB 6472, ESSB 6472
Preferences, fiscal accountability and transparency standards: HB 2201, SHB 2201
Propane or natural gas, sales to mint growers and processors for distilling mint oil, exemption: SB 5862, * ESSB 5882, CH 13 (2013)
Rate, reducing state sales and use tax rate: HB 1100, HB 2393
Recreation services, simplifying taxation: HB 2539, SB 6472, ESSB 6472
Recreational vessels, large, partial exemption for residents and full exemption for nonresidents, conditions: HB 1927, SB 5817
Reducing state sales tax in connection with state income tax: SB 5166, SB 5900, SB 6230
Remote sellers, net increase in state sales tax revenues from, depositing in education legacy trust account: SB 5895, SB 6571
Restaurants, sales to, of flavor-imparting cooking products, including charcoal, exemption: HB 1358, SB 5342, * ESSB 5882, CH 13 (2013)
Retail sales tax, exemption for certain retail purchases by state and local governments using debt proceeds: SB 5993
Retail sales tax, reducing rate: HB 1100, HB 2393
Rural county sales and use tax exemption program, reestablishing: HB 2204
School construction and maintenance, certain purchases by public districts and charter schools using debt proceeds, exemption: SB 5994
Solar energy machinery and equipment, heat-generating, exemption for sales of: HB 1705, * ESSB 5882, CH 13 (2013)
Telephone lines and pay phones, exemption, repealing: HB 1971, SHB 1971, * 2E2SHB 1971, CH 8 (2013), SB 5422, SSB 5873, SB 5899, SB 5911
Transportation projects, exemption, goods and services for capital construction: SB 5003
Transportation projects, state, exemption for project site preparation, construction, and machinery and equipment acquisition and rental: HB 1985
Transportation, department of, state sales and use tax revenues from expenditures by, transferring to motor vehicle account: HB 2094
Vehicles, powered by alternative fuel, clarifying application of retail sales and use tax exemption: HB 2671, SB 6496
Vehicles, powered by alternative fuel, extending application of retail sales and use tax exemption to range extended battery electric vehicles: SB 6562
Vehicles, powered by alternative fuel, extending retail sales and use tax exemption: HB 2418, SB 6268
Vessel sales, to nonresident persons, exemption in certain cases: HB 1366, SB 5241, SB 6581
Warehouse or grain elevator lessor or owner, apprentice utilization requirement for exemption: HB 1023, SHB 1023, SB 5393
Warehouse or grain elevator lessor or owner, prevailing wage requirement for exemption: HB 1025, SHB 1025, SB 5395
Warehouse or grain elevator lessor or owner, resident workers requirement for exemption: HB 1026, SB 5394
Water, bottled, exemption for, eliminating to provide basic education and higher education funding: ESHB 2034, HB 2038, ESHB 2038
Water, bottled, exemption for, eliminating to provide basic education funding: HB 2796, SB 6574
Watercraft, modifying provisions: SB 5041
Working families' tax exemption, modifying provisions: HB 1890