Topical Index

TAXES - USE TAX  TAXES - USE 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
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 tangible personal property use, exemption: SB 6452, SSB 6452
Airplanes, large private, use tax exemptions: HB 1707, SHB 1707, SB 5622, * ESSB 5882, CH 13 (2013)
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 1026, SB 5393, SB 5394
Back-to-school clothing and school supply items, exemption: HB 1329, SB 5529
Beekeepers, use of feed by, exemption: HB 1558, SHB 1558, * ESSB 5882, CH 13 (2013)
Beekeepers, use of honey bees by, adding expiration date to exemption: SHB 1558, * ESSB 5882, CH 13 (2013)
Beekeepers, use of honey bees by, removing expiration date from exemption: SB 6366
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, exemption for use when dispensed by licensed dispensaries to qualifying patients or designated providers: SB 5887
Clay targets, provided by nonprofit gun clubs, sales and use tax exemptions: SB 5831, SSB 5831, * ESSB 5882, CH 13 (2013)
Computer data centers, sales and use tax exemption for certain equipment, modifying provisions: HB 2769, ESB 6550
Credits, home service contracts, in certain cases: HB 1997
Cultural access programs, retail sales and use tax provisions: HB 2212, SB 6151
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
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, use of feed by: HB 1558, SHB 1558, * ESSB 5882, CH 13 (2013)
Exemption, beekeepers, use of honey bees by, adding expiration date: SHB 1558, * ESSB 5882, CH 13 (2013)
Exemption, beekeepers, use of honey bees by, removing expiration date: SB 6366
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, 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 personal property purchased or received as prize from nonprofit organization or library fund-raising activity, conditions: SSB 5865, * ESSB 5882, CH 13 (2013)
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, extracted fuels, modifying in connection with biomass fuel and refinery fuel gas: ESHB 2034, ESHB 2038, HB 2465, HB 2796, SB 6574
Exemptions, extracted fuels, modifying in connection with hog fuel and refinery fuel gas: HB 2038
Exemptions, farm machinery and equipment, repealing: HB 2286
Exemptions, farmers, simplifying exemption certificate requirements: SB 6333, * SSB 6333, CH 97 (2014)
Exemptions, fire protection district vehicles, use tax exemption: SB 6306
Exemptions, firearms and ammunition: HB 2529
Exemptions, for large recreational vessels, partial exemption for residents and full exemption for nonresidents, conditions: HB 1927, SB 5817
Exemptions, gun locks, use 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, home service contracts, in certain cases: HB 1997
Exemptions, instructional materials sold by college bookstores to students: HB 1160
Exemptions, large private airplanes, use and related matters: HB 1707, SHB 1707, SB 5622, * ESSB 5882, CH 13 (2013)
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 use when dispensed by licensed dispensaries to qualifying patients or designated providers: SB 5887
Exemptions, medical marijuana use by certain qualifying patients, designated providers, and licensed retailers: SSB 5887, 2SSB 5887, E3SSB 5887
Exemptions, medical marijuana use by qualifying patients: HB 2198, SHB 2198, 2SHB 2198
Exemptions, mint growers and processors: SB 5862, * ESSB 5882, CH 13 (2013)
Exemptions, natural gas or propane used to heat greenhouses, use by businesses of: HB 1722
Exemptions, natural gas, including compressed and liquefied, when used as transportation fuel: HB 2753, SHB 2753, SB 6440, * ESSB 6440, CH 216 (2014)
Exemptions, new building construction tangible personal property use by certain commercial airplane maintenance repair operators: SB 6452, SSB 6452
Exemptions, newspapers, limiting eligibility for sales and use tax exemptions: SB 5041
Exemptions, personal property purchased from nonprofit organization or library fund-raising activity, conditions: SB 5865
Exemptions, propane or natural gas used by mint growers and processors to distill 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, sales of aerospace products in import commerce, exemption for, narrowing to provide basic education and higher education funding: HB 2038, ESHB 2038
Exemptions, school districts, construction labor and materials: HB 2270
Exemptions, solar energy heat-generating machinery and equipment, use of: HB 1705, * ESSB 5882, CH 13 (2013)
Exemptions, state transportation projects, use of certain machinery and equipment: HB 1985
Exemptions, subsidized public works prevailing wage requirement: HB 1025, SHB 1025, SB 5395
Exemptions, telecommunications machinery and equipment: SB 6322
Exemptions, transportation projects, goods and services for capital construction: SB 5003
Exemptions, use by restaurants of flavor-imparting cooking products, including charcoal: HB 1358, SB 5342, * ESSB 5882, CH 13 (2013)
Exemptions, use by state and local governments of taxable items when purchased with debt proceeds: SB 5993
Exemptions, use of back-to-school clothing and school supply items: HB 1329, SB 5529
Exemptions, use of clay targets provided by nonprofit gun clubs: SB 5831, SSB 5831, * ESSB 5882, CH 13 (2013)
Exemptions, use of financial information sold to international investment management companies: HB 1567, SB 5101, * ESSB 5882, CH 13 (2013)
Exemptions, use of vessel deconstruction services performed at certain facilities or areas: SHB 2457, * 2SHB 2457, CH 195 (2014)
Exemptions, use of vessels by nonresident persons, in certain cases: HB 1366, SB 5241, SB 6581
Exemptions, use taxable items for school construction and maintenance when purchased with debt proceeds: SB 5994
Extracted fuels, exemption for, modifying in connection with biomass fuel and refinery fuel gas: ESHB 2034, ESHB 2038, HB 2796, SB 6574
Extracted fuels, exemption for, modifying in connection with hog fuel and refinery fuel gas: HB 2038
Farmers, certain exemptions, simplifying exemption certificate requirements for: SB 6333, * SSB 6333, CH 97 (2014)
Florists, defining "florist" and "florist sales" for retail sales and use tax purposes: HB 1489
Governments, state and local, exemption for taxable items when purchased with debt proceeds: SB 5993
Greenhouses, use by businesses of propane or natural gas used to heat, exemption: HB 1722
Gun locks, use of, exemption: HB 1703
Higher education, dedicating first one cent of state portion of dollar of use 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
Instructional materials, sales by college bookstores to students, sales and use tax exemptions: HB 1160
Investment management companies, international, exemption for use of financial information sold to companies: HB 1567, SB 5101, * ESSB 5882, CH 13 (2013)
Libraries, fund-raising activity, exemption for certain personal property purchased or received as prize from, conditions: SSB 5865, * ESSB 5882, CH 13 (2013)
Libraries, fund-raising activity, exemption for personal property purchased from, conditions: SB 5865
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 use of certain machinery and equipment in connection with state transportation projects: 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 1954, ESHB 1954, 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
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, medical, exemption for use by certain qualifying patients, designated providers, and licensed retailers: SSB 5887, 2SSB 5887, E3SSB 5887
Marijuana, medical, exemption for use when dispensed by licensed dispensaries to qualifying patients or designated providers: SB 5887
Marijuana, recreational use industry, delaying use of tax preferences by: HB 2409, * SB 6505, CH 140 (2014)
Medical marijuana, exemption for use of 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, including compressed and liquefied, taxation when used as transportation fuel: HB 2753, SHB 2753, SB 6440, * 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
Nonprofit organizations, fund-raising activity, exemption for certain personal property purchased or received as prize from, conditions: SSB 5865, * ESSB 5882, CH 13 (2013)
Nonprofit organizations, fund-raising activity, exemption for personal property purchased from, conditions: SB 5865
Passenger-only ferry service districts, imposition of sales and use tax by: ESHB 1954, HB 2267, SHB 2267, SB 6171, SSB 6171
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, use by mint growers and processors to distill 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
Restaurants, use of flavor-imparting cooking products, including charcoal, exemption: HB 1358, SB 5342, * ESSB 5882, CH 13 (2013)
Rural county sales and use tax exemption program, reestablishing: HB 2204
School construction and maintenance, taxable items used for, exemption when purchased with debt proceeds: SB 5994
Solar energy machinery and equipment, heat-generating, exemption for use of: HB 1705, * ESSB 5882, CH 13 (2013)
Transportation projects, exemption, goods and services for capital construction: SB 5003
Transportation projects, state, exemption for use of certain machinery and equipment: 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 use, by nonresident persons, exemption in certain cases: HB 1366, SB 5241, SB 6581
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