82.12.0254  <<  82.12.0255 >>   82.12.0256

ExemptionsNontaxable tangible personal property, warranties, and digital products.

The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service which the state is prohibited from taxing under the Constitution of the state or under the Constitution or laws of the United States.


IntentConstruction2009 c 535: See notes following RCW 82.04.192.
Effective date2005 c 514: See note following RCW 83.100.230.
Part headings not lawSeverability2005 c 514: See notes following RCW 82.12.808.
FindingIntentRetroactive applicationEffective date2003 c 5: See notes following RCW 82.12.010.
Intent1980 c 37: See note following RCW 82.04.4281.
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