US Laws, Codes, Statutes & Cases

RCW Sections

• 82.08.010  Definitions.
• 82.08.011  Retail car rental -- Definition.
• 82.08.020  Tax imposed -- Retail sales -- Retail car rental.
• 82.08.0201  Rental cars -- Estimate of tax revenue.
• 82.08.0202  Retail sales of linen and uniform supply services.
• 82.08.0251  Exemptions -- Casual and isolated sales.
• 82.08.0252  Exemptions -- Sales by persons taxable under chapter 82.16 RCW.
• 82.08.02525  Exemptions -- Sale of copied public records by state and local agencies.
• 82.08.0253  Exemptions -- Sale and distribution of newspapers.
• 82.08.02535  Exemptions -- Sales and distribution of magazines or periodicals by subscription for fund-raising.
• 82.08.02537  Exemptions -- Sales of academic transcripts.
• 82.08.0254  Exemptions -- Nontaxable sales.
• 82.08.0255  Exemptions -- Sales of motor vehicle and special fuel -- Conditions -- Credit or refund of special fuel used outside this state in interstate commerce.
• 82.08.0256  Exemptions -- Sale of the operating property of a public utility to the state or a political subdivision.
• 82.08.02565  Exemptions -- Sales of machinery and equipment for manufacturing, research and development, or a testing operation -- Labor and services for installation -- Exemption certificate -- Rules.
• 82.08.02566  Exemptions -- Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption.
• 82.08.02567  Exemptions -- Sales related to machinery and equipment used in generating electricity.
• 82.08.02568  Exemptions -- Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
• 82.08.02569  Exemptions -- Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
• 82.08.0257  Exemptions -- Auction sales of tangible personal property used in farming.
• 82.08.02573  Exemptions -- Sales by a nonprofit organization for fund-raising activities.
• 82.08.0258  Exemptions -- Sales to federal corporations providing aid and relief.
• 82.08.0259  Exemptions -- Sales of livestock.
• 82.08.026  Exemptions -- Sales of natural or manufactured gas.
• 82.08.0261  Exemptions -- Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
• 82.08.0262  Exemptions -- Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government -- Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc. -- Labor and services for constructing, repairing, cleaning, etc.
• 82.08.0263  Exemptions -- Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
• 82.08.0264  Exemptions -- Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
• 82.08.0265  Exemptions -- Sales to nonresidents of tangible personal property which becomes a component of property of the nonresident by installing, repairing, etc. -- Labor and services for installing, repairing, etc.
• 82.08.0266  Exemptions -- Sales of watercraft to nonresidents for use outside the state.
• 82.08.02665  Exemptions--Sales of watercraft, vessels to residents of foreign countries.
• 82.08.0267  Exemptions -- Sales of poultry for producing poultry and poultry products for sale.
• 82.08.0268  Exemptions -- Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
• 82.08.0269  Exemptions -- Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
• 82.08.0271  Exemptions -- Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
• 82.08.0272  Exemptions -- Sales of semen for artificial insemination of livestock.
• 82.08.0273  Exemptions -- Sales to nonresidents of tangible personal property for use outside the state -- Proof of nonresident status -- Penalties.
• 82.08.0274  Exemptions -- Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
• 82.08.02745  Exemptions -- Charges for labor and services or sales of tangible personal property related to agricultural employee housing -- Exemption certificate -- Rules.
• 82.08.0275  Exemptions -- Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.
• 82.08.0277  Exemptions -- Sales of pollen.
• 82.08.0278  Exemptions -- Sales between political subdivisions resulting from annexation or incorporation.
• 82.08.0279  Exemptions -- Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
• 82.08.02795  Exemptions--Sales to free hospitals.
• 82.08.02805  Exemptions -- Sales to qualifying blood, tissue, or blood and tissue banks.
• 82.08.02806  Exemptions -- Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
• 82.08.02807  Exemptions -- Sales to organ procurement organization.
• 82.08.0281  Exemptions -- Sales of prescription drugs.
• 82.08.0282  Exemptions -- Sales of returnable containers for beverages and foods.
• 82.08.0283  Exemptions -- Certain medical items.
• 82.08.0285  Exemptions -- Sales of ferry vessels to the state or local governmental units -- Components thereof -- Labor and service charges.
• 82.08.0287  Exemptions -- Sales of passenger motor vehicles as ride-sharing vehicles.
• 82.08.02875  Exemptions -- Vehicle parking charges subject to tax at stadium and exhibition center.
• 82.08.0288  Exemptions -- Lease of certain irrigation equipment.
• 82.08.0289  Exemptions -- Certain network telephone service.
• 82.08.0291  Exemptions -- Sales of amusement and recreation services or personal services by nonprofit youth organization -- Local government physical fitness classes.
• 82.08.02915  Exemptions -- Sales used by health or social welfare organizations for alternative housing for youth in crisis.
• 82.08.02917  Youth in crisis -- Definition -- Limited purpose.
• 82.08.0293  Exemptions -- Sales of food and food ingredients.
• 82.08.0294  Exemptions -- Sales of feed for cultivating or raising fish for sale.
• 82.08.0296  Exemptions -- Sales of feed consumed by livestock at a public livestock market.
• 82.08.0297  Exemptions -- Sales of food purchased with food stamps.
• 82.08.0298  Exemptions -- Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
• 82.08.0299  Exemptions -- Emergency lodging for homeless persons -- Conditions.
• 82.08.031  Exemptions -- Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
• 82.08.0311  Exemptions -- Sales of materials and supplies used in packing horticultural products.
• 82.08.0315  Exemptions -- Rentals or sales related to motion picture or video productions -- Exceptions -- Certificate.
• 82.08.0316  Exemptions -- Sales of cigarettes by Indian retailers.
• 82.08.032  Exemption -- Sales, rental, or lease of used park model trailers.
• 82.08.033  Exemptions -- Sales of used mobile homes or rental or lease of mobile homes.
• 82.08.034  Exemptions -- Sales of used floating homes or rental or lease of used floating homes.
• 82.08.035  Exemption for pollution control facilities.
• 82.08.036  Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined.
• 82.08.037  Credits and refunds for bad debts.
• 82.08.040  Consignee, factor, bailee, auctioneer deemed seller.
• 82.08.050  Buyer to pay, seller to collect tax -- Statement of tax -- Exception -- Penalties -- Contingent expiration of subsection.
• 82.08.054  Computation of tax due.
• 82.08.055  Advertisement of price.
• 82.08.060  Collection of tax -- Methods and schedules.
• 82.08.064  Tax rate changes.
• 82.08.066  Deemed location for mobile telecommunications services.
• 82.08.080  Vending machine and other sales.
• 82.08.090  Installment sales and leases.
• 82.08.100  Cash receipts taxpayers -- Bad debts.
• 82.08.110  Sales from vehicles.
• 82.08.120  Refunding or rebating of tax by seller prohibited -- Penalty.
• 82.08.130  Resale certificate--Purchase and resale--Rules.
• 82.08.140  Administration.
• 82.08.150  Tax on certain sales of intoxicating liquors -- Additional taxes for specific purposes -- Collection.
• 82.08.160  Remittance of tax -- Liquor excise tax fund created.
• 82.08.170  Apportionment and distribution from liquor excise tax fund.
• 82.08.180  Apportionment and distribution from liquor excise tax fund -- Withholding for noncompliance.
• 82.08.803  Exemptions -- Nebulizers.
• 82.08.804  Exemptions -- Ostomic items.
• 82.08.805  Exemptions -- Tangible personal property used at an aluminum smelter.
• 82.08.806  Exemptions -- Sale of computer equipment parts and services to printer or publisher.
• 82.08.807  Exemptions -- Direct mail delivery charges.
• 82.08.808  Exemptions -- Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
• 82.08.809  Exemptions -- Vehicles using clean alternative fuels.
• 82.08.810  Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- Exemption certificate -- Payments on cessation of operation.
• 82.08.811  Exemptions -- 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.
• 82.08.813  Exemptions -- High gas mileage vehicles.
• 82.08.815  Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
• 82.08.820  Exemptions -- Remittance -- Warehouse and grain elevators and distribution centers -- Material-handling and racking equipment -- Construction of warehouse or elevator -- Information sheet -- Rules -- Records -- Exceptions.
• 82.08.825  Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
• 82.08.830  Exemptions -- Sales at camp or conference center by nonprofit organization.
• 82.08.832  Exemptions -- Sales of gun safes.
• 82.08.834  Exemptions -- Sales/leasebacks by regional transit authorities.
• 82.08.835  Exemptions -- Solar hot water systems.
• 82.08.841  Exemptions -- Farming equipment -- Hay sheds.
• 82.08.850  Exemptions -- Conifer seed.
• 82.08.855  Exemptions -- Replacement parts for qualifying farm machinery and equipment.
• 82.08.865  Exemptions -- Diesel and aircraft fuel for farm fuel users.
• 82.08.870  Exemptions -- Motorcycles for training programs.
• 82.08.880  Exemptions -- Animal pharmaceuticals.
• 82.08.890  Exemptions -- Livestock nutrient management equipment and facilities.
• 82.08.900  Exemptions -- Anaerobic digesters.
• 82.08.910  Exemptions -- Propane or natural gas to heat chicken structures.
• 82.08.920  Exemptions -- Chicken bedding materials.
• 82.08.925  Exemptions -- Dietary supplements.
• 82.08.935  Exemptions -- Disposable devices used to deliver prescription drugs for human use.
• 82.08.940  Exemptions -- Over-the-counter drugs for human use.
• 82.08.945  Exemptions -- Kidney dialysis devices.
• 82.08.950  Exemptions -- Steam, electricity, electrical energy.
• 82.08.955  Exemptions -- Sales of machinery, equipment, vehicles, and services related to biodiesel or alcohol fuel blend.
• 82.08.960  Sales of machinery, equipment, vehicles, and services related to wood biomass fuel blend.
• 82.08.965  Exemptions -- Semiconductor materials manufacturing.
• 82.08.9651  Exemptions -- Gases and chemicals used in production of semiconductor materials.
• 82.08.970  Exemptions -- Gases and chemicals used to manufacture semiconductor materials.
• 82.08.975  Exemptions -- Computer parts and software related to the manufacture of commercial airplanes.
• 82.08.980  Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes.
• 82.08.981  Exemptions -- Development, design, and engineering of commercial airplanes.
• 82.08.985  Exemptions -- Insulin.

Notes:

Changes in tax law -- Liability: RCW 82.08.064, 82.14.055, and 82.32.430. Community college capital improvements bond redemption fund of 1972 -- Tax receipts: RCW 28B.56.100. Credit for retail sales or use taxes paid to other jurisdictions with respect to property used: RCW 82.12.035. Direct pay permits: RCW 82.32.087. Excise tax on real estate transfers: Chapters 82.45 and 82.46 RCW. Local sales tax: Chapter 82.14 RCW.