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Chapter 82.12 RCW

USE TAX

Sections

HTMLPDF 82.12.010Definitions.
HTMLPDF 82.12.020Use tax imposed.
HTMLPDF 82.12.0201Dedication of taxes—Comprehensive performance audits.
HTMLPDF 82.12.0203Refinery fuel gas—Value—Tax rate—Local use tax exemption.
HTMLPDF 82.12.0205Exemptions—Waste vegetable oil.
HTMLPDF 82.12.0207Exemptions—Adapted housing—Disabled veterans—Construction.
HTMLPDF 82.12.0208Exemptions—Digital codes.
HTMLPDF 82.12.022Natural or manufactured gas—Use tax imposed—Exemption.
HTMLPDF 82.12.023Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
HTMLPDF 82.12.024Deferral of use tax on certain users of natural or manufactured gas.
HTMLPDF 82.12.0251Exemptions—Use of tangible personal property by nonresident while temporarily within state—Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state—Use of certain warranties.
HTMLPDF 82.12.02525Exemptions—Sale of copied public records by state and local agencies.
HTMLPDF 82.12.0253Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
HTMLPDF 82.12.0254Exemptions—Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial waters—Components—Use of vehicles in the transportation of persons or property across state boundaries—Conditions—Use of vehicle under trip permit to point outside state.
HTMLPDF 82.12.0255Exemptions—Nontaxable tangible personal property, warranties, and digital products.
HTMLPDF 82.12.0256Exemptions—Use of motor vehicle and special fuel—Conditions.
HTMLPDF 82.12.02565Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.
HTMLPDF 82.12.025651Exemptions—Use of machinery and equipment by public research institutions.
HTMLPDF 82.12.02566Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
HTMLPDF 82.12.025661Exemptions—Aircraft maintenance repair—Building construction.
HTMLPDF 82.12.02568Exemptions—Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
HTMLPDF 82.12.02569Exemptions—Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
HTMLPDF 82.12.0257Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.
HTMLPDF 82.12.0258Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.
HTMLPDF 82.12.0259Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
HTMLPDF 82.12.02595Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.
HTMLPDF 82.12.0261Exemptions—Use of livestock.
HTMLPDF 82.12.0262Exemptions—Use of poultry for producing poultry and poultry products for sale.
HTMLPDF 82.12.0263Exemptions—Use of fuel by extractor or manufacturer thereof.
HTMLPDF 82.12.0264Exemptions—Use of dual-controlled motor vehicles by school for driver training.
HTMLPDF 82.12.0265Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.
HTMLPDF 82.12.0266Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state.
HTMLPDF 82.12.0267Exemptions—Use of semen in artificial insemination of livestock.
HTMLPDF 82.12.0268Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
HTMLPDF 82.12.02685Exemptions—Use of tangible personal property related to farmworker housing.
HTMLPDF 82.12.0269Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.
HTMLPDF 82.12.0271Exemptions—Use of wearing apparel only as a sample for display for sale.
HTMLPDF 82.12.0272Exemptions—Use of personal property in single trade shows.
HTMLPDF 82.12.0273Exemptions—Use of pollen.
HTMLPDF 82.12.0274Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.
HTMLPDF 82.12.02745Exemptions—Use by free hospitals of certain items.
HTMLPDF 82.12.02747Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.
HTMLPDF 82.12.02748Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
HTMLPDF 82.12.02749Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.
HTMLPDF 82.12.0275Exemptions—Use of certain drugs or family planning devices.
HTMLPDF 82.12.0276Exemptions—Use of returnable containers for beverages and foods.
HTMLPDF 82.12.0277Exemptions—Certain medical items.
HTMLPDF 82.12.0279Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
HTMLPDF 82.12.0282Exemptions—Use of vans as ride-sharing vehicles.
HTMLPDF 82.12.0283Exemptions—Use of certain irrigation equipment.
HTMLPDF 82.12.0284Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
HTMLPDF 82.12.02915Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.
HTMLPDF 82.12.0293Exemptions—Use of food and food ingredients.
HTMLPDF 82.12.0294Exemptions—Use of feed for cultivating or raising fish for sale.
HTMLPDF 82.12.0296Exemptions—Use of feed consumed by livestock at a public livestock market.
HTMLPDF 82.12.0297Exemptions—Use of food purchased under the supplemental nutrition assistance program.
HTMLPDF 82.12.0298Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
HTMLPDF 82.12.031Exemptions—Use by artistic or cultural organizations of certain objects.
HTMLPDF 82.12.0311Exemptions—Use of materials and supplies in packing horticultural products.
HTMLPDF 82.12.0315Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
HTMLPDF 82.12.0316Exemptions—Sales of cigarettes by Indian retailers.
HTMLPDF 82.12.0318Exemptions—Use of vapor products sold by Indian retailers.
HTMLPDF 82.12.032Exemption—Use of used park model trailers.
HTMLPDF 82.12.033Exemption—Use of certain used mobile homes.
HTMLPDF 82.12.034Exemption—Use of used floating homes.
HTMLPDF 82.12.0345Exemptions—Use of newspapers.
HTMLPDF 82.12.0347Exemptions—Use of academic transcripts.
HTMLPDF 82.12.035Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
HTMLPDF 82.12.036Exemptions and credits—Pollution control facilities.
HTMLPDF 82.12.037Credits and refunds—Bad debts.
HTMLPDF 82.12.038Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
HTMLPDF 82.12.040Retailers to collect tax—Penalty.
HTMLPDF 82.12.045Collection of tax on vehicles by county auditor or director of licensing—Remittance.
HTMLPDF 82.12.060Installment sales or leases.
HTMLPDF 82.12.070Cash receipts taxpayers—Bad debts.
HTMLPDF 82.12.080Administration.
HTMLPDF 82.12.145Delivery charges.
HTMLPDF 82.12.195Bundled transactions—Tax imposed.
HTMLPDF 82.12.207Investment data for investment firms.
HTMLPDF 82.12.215Exemptions—Large private airplanes.
HTMLPDF 82.12.225Exemptions—Nonprofit fund-raising activities.
HTMLPDF 82.12.665Exemptions—Adaptive recreational and rehabilitation facilities.
HTMLPDF 82.12.700Exemptions—Vessels sold to nonresidents.
HTMLPDF 82.12.702Exemptions—Sales to a farmer performing custom farming services or farm management services.
HTMLPDF 82.12.798Exemptions—Use of feminine hygiene products.
HTMLPDF 82.12.799Exemptions—Vessels exempt from registration.
HTMLPDF 82.12.800Exemptions—Uses of vessel, vessel's trailer by manufacturer.
HTMLPDF 82.12.801Exemptions—Uses of vessel, vessel's trailer by dealer.
HTMLPDF 82.12.802Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.
HTMLPDF 82.12.803Exemptions—Nebulizers.
HTMLPDF 82.12.804Exemptions—Ostomic items.
HTMLPDF 82.12.805Exemptions—Personal property used at an aluminum smelter.
HTMLPDF 82.12.806Exemptions—Use of computer equipment parts and services by printer or publisher.
HTMLPDF 82.12.807Exemptions—Direct mail delivery charges.
HTMLPDF 82.12.808Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.
HTMLPDF 82.12.809Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
HTMLPDF 82.12.810Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.
HTMLPDF 82.12.811Exemptions—Coal used at coal-fired thermal electric generation facility—Application—Demonstration of progress in air pollution control—Notice of emissions violations—Reapplication—Payments on cessation of operation.
HTMLPDF 82.12.814Exemptions—Mobility enhancing equipment.
HTMLPDF 82.12.816Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
HTMLPDF 82.12.817Exemptions—Fuel cell electric vehicles.
HTMLPDF 82.12.820Exemptions—Warehouse and grain elevators and distribution centers.
HTMLPDF 82.12.832Exemptions—Use of gun safes.
HTMLPDF 82.12.834Exemptions—Sales/leasebacks by regional transit authorities.
HTMLPDF 82.12.845Use of motorcycles loaned to department of licensing.
HTMLPDF 82.12.850Exemptions—Conifer seed.
HTMLPDF 82.12.855Exemptions—Replacement parts for qualifying farm machinery and equipment.
HTMLPDF 82.12.860Exemptions—Property and services acquired from a federal credit union.
HTMLPDF 82.12.865Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
HTMLPDF 82.12.875Automotive adaptive equipment.
HTMLPDF 82.12.880Exemptions—Animal pharmaceuticals.
HTMLPDF 82.12.890Exemptions—Livestock nutrient management equipment and facilities.
HTMLPDF 82.12.900Exemptions—Anaerobic digesters.
HTMLPDF 82.12.910Exemptions—Propane or natural gas to heat chicken structures.
HTMLPDF 82.12.920Exemptions—Chicken bedding materials.
HTMLPDF 82.12.925Exemptions—Dietary supplements.
HTMLPDF 82.12.930Exemptions—Watershed protection or flood prevention.
HTMLPDF 82.12.935Exemptions—Disposable devices used to deliver prescription drugs for human use.
HTMLPDF 82.12.940Exemptions—Over-the-counter drugs for human use.
HTMLPDF 82.12.945Exemptions—Kidney dialysis devices.
HTMLPDF 82.12.950Exemptions—Steam, electricity, electrical energy.
HTMLPDF 82.12.956Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
HTMLPDF 82.12.962Exemptions—Use of machinery and equipment in generating electricity.
HTMLPDF 82.12.964Use of machinery and equipment used in generating electricity—Effect of exemption expiration.
HTMLPDF 82.12.965Exemptions—Semiconductor materials manufacturing.
HTMLPDF 82.12.9651Exemptions—Gases and chemicals used in production of semiconductor materials.
HTMLPDF 82.12.970Exemptions—Gases and chemicals used to manufacture semiconductor materials.
HTMLPDF 82.12.975Computer parts and software related to the manufacture of commercial airplanes.
HTMLPDF 82.12.980Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.
HTMLPDF 82.12.983Exemptions—Wax and ceramic materials.
HTMLPDF 82.12.985Exemptions—Insulin.
HTMLPDF 82.12.986Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.
HTMLPDF 82.12.9861Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.
HTMLPDF 82.12.989Exemptions—Internet and telecommunications infrastructure.
HTMLPDF 82.12.995Exemptions—Certain limited purpose public corporations, commissions, and authorities.
HTMLPDF 82.12.996Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
HTMLPDF 82.12.998Exemptions—Weatherization of a residence.
HTMLPDF 82.12.999Exemptions—Joint municipal utility services authorities.
HTMLPDF 82.12.9993Exemptions—Food, drinks, or meals furnished by a senior living community.
HTMLPDF 82.12.9994Exemptions—Bottled water—Prescription use.
HTMLPDF 82.12.99941Exemptions—Bottled water—Primary water source unsafe.
HTMLPDF 82.12.9995Exemptions—Restaurant employee meals.
HTMLPDF 82.12.9996Exemptions—Vessel deconstruction.
HTMLPDF 82.12.9997Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
HTMLPDF 82.12.9998Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.
HTMLPDF 82.12.9999Exemptions—Vehicles using clean alternative fuels and electric vehicles.
HTMLPDF 82.12.99991Tax preferences—Expiration dates.

NOTES:

Changes in tax law—Liability: RCW 82.08.064, 82.14.055, and 82.32.430.
Direct pay permits: RCW 82.32.087.