Washington Chapter 82.12 RCW: Use tax
RCW Sections
- 82.12.010 Definitions.
- 82.12.020 Use tax imposed.
- 82.12.0201 Dedication of taxes -- Comprehensive performance audits.
- 82.12.022 Natural or manufactured gas -- Use tax imposed -- Exemption.
- 82.12.023 Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
- 82.12.024 Deferral of use tax on certain users of natural or manufactured gas.
- 82.12.0251 Exemptions -- 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.
- 82.12.02525 Exemptions -- Sale of copied public records by state and local agencies.
- 82.12.0253 Exemptions -- Use of tangible personal property taxable under chapter 82.16 RCW.
- 82.12.0254 Exemptions -- Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial waters -- Components -- Use of motor vehicle or trailer in the transportation of persons or property across state boundaries -- Conditions -- Use of motor vehicle or trailer under one-transit permit to point outside state.
- 82.12.0255 Exemptions -- Nontaxable tangible personal property and warranties.
- 82.12.0256 Exemptions -- Use of motor vehicle and special fuel -- Conditions.
- 82.12.02565 Exemptions -- Machinery and equipment used for manufacturing, research and development, or a testing operation.
- 82.12.02566 Exemptions -- Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption.
- 82.12.02567 Exemptions -- Use of machinery and equipment used in generating electricity.
- 82.12.02568 Exemptions -- Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
- 82.12.02569 Exemptions -- Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
- 82.12.0257 Exemptions -- Use of tangible personal property of the operating property of a public utility by state or political subdivision.
- 82.12.0258 Exemptions -- Use of tangible personal property previously used in farming and purchased from farmer at auction.
- 82.12.0259 Exemptions -- Use of tangible personal property by federal corporations providing aid and relief.
- 82.12.02595 Exemptions -- Tangible personal property and certain services donated to nonprofit organization or governmental entity.
- 82.12.0261 Exemptions -- Use of livestock.
- 82.12.0262 Exemptions -- Use of poultry for producing poultry and poultry products for sale.
- 82.12.0263 Exemptions -- Use of fuel by extractor or manufacturer thereof.
- 82.12.0264 Exemptions -- Use of dual-controlled motor vehicles by school for driver training.
- 82.12.0265 Exemptions -- Use by bailee of tangible personal property consumed in research, development, etc., activities.
- 82.12.0266 Exemptions -- Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.
- 82.12.0267 Exemptions -- Use of semen in artificial insemination of livestock.
- 82.12.0268 Exemptions -- Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
- 82.12.02685 Exemptions -- Use of tangible personal property related to agricultural employee housing.
- 82.12.0269 Exemptions -- 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.
- 82.12.0271 Exemptions -- Use of wearing apparel only as a sample for display for sale.
- 82.12.0272 Exemptions -- Use of tangible personal property in single trade shows.
- 82.12.0273 Exemptions -- Use of pollen.
- 82.12.0274 Exemptions -- Use of tangible personal property by political subdivision resulting from annexation or incorporation.
- 82.12.02745 Exemptions--Use by free hospitals of certain items.
- 82.12.02747 Exemptions -- Use of medical products by qualifying blood, tissue, or blood and tissue banks.
- 82.12.02748 Exemptions -- Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
- 82.12.02749 Exemptions -- Use of medical supplies, chemicals, or materials by organ procurement organization.
- 82.12.0275 Exemptions -- Use of certain drugs or family planning devices.
- 82.12.0276 Exemptions -- Use of returnable containers for beverages and foods.
- 82.12.0277 Exemptions -- Certain medical items.
- 82.12.0279 Exemptions -- Use of ferry vessels by the state or local governmental units -- Components thereof.
- 82.12.0282 Exemptions -- Use of vans as ride-sharing vehicles.
- 82.12.0283 Exemptions -- Use of certain irrigation equipment.
- 82.12.0284 Exemptions -- Use of computers or computer components, accessories, or software donated to schools or colleges.
- 82.12.02915 Exemptions -- Use of items by health or social welfare organizations for alternative housing for youth in crisis.
- 82.12.02917 Exemptions -- Use of amusement and recreation services by nonprofit youth organization.
- 82.12.0293 Exemptions -- Use of food and food ingredients.
- 82.12.0294 Exemptions -- Use of feed for cultivating or raising fish for sale.
- 82.12.0296 Exemptions -- Use of feed consumed by livestock at a public livestock market.
- 82.12.0297 Exemptions -- Use of food purchased with food stamps.
- 82.12.0298 Exemptions -- Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
- 82.12.031 Exemptions -- Use by artistic or cultural organizations of certain objects.
- 82.12.0311 Exemptions -- Use of materials and supplies in packing horticultural products.
- 82.12.0315 Exemptions -- Rental or sales related to motion picture or video productions -- Exceptions.
- 82.12.0316 Exemptions -- Sales of cigarettes by Indian retailers.
- 82.12.032 Exemption -- Use of used park model trailers.
- 82.12.033 Exemption -- Use of certain used mobile homes.
- 82.12.034 Exemption -- Use of used floating homes.
- 82.12.0345 Exemptions -- Use of newspapers.
- 82.12.0347 Exemptions -- Use of academic transcripts.
- 82.12.035 Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
- 82.12.036 Exemptions and credits -- Pollution control facilities.
- 82.12.037 Credits and refunds -- Bad debts.
- 82.12.038 Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined.
- 82.12.040 Retailers to collect tax -- Penalty -- Contingent expiration of subsection.
- 82.12.045 Collection of tax on motor vehicles by county auditor or director of licensing -- Remittance.
- 82.12.060 Installment sales or leases.
- 82.12.070 Cash receipts taxpayers -- Bad debts.
- 82.12.080 Administration.
- 82.12.800 Exemptions -- Uses of vessel, vessel's trailer by manufacturer.
- 82.12.801 Exemptions -- Uses of vessel, vessel's trailer by dealer.
- 82.12.802 Vessels held in inventory by dealer or manufacturer -- Tax on personal use -- Documentation -- Rules.
- 82.12.803 Exemptions -- Nebulizers.
- 82.12.804 Exemptions -- Ostomic items.
- 82.12.805 Exemptions -- Tangible personal property used at an aluminum smelter.
- 82.12.806 Exemptions -- Use of computer equipment parts and services by printer or publisher.
- 82.12.807 Exemptions -- Direct mail delivery charges.
- 82.12.808 Exemptions -- Use of medical supplies, chemicals, or materials by comprehensive cancer centers.
- 82.12.809 Exemptions -- Vehicles using clean alternative fuels.
- 82.12.810 Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- Payments on cessation of operation.
- 82.12.811 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.
- 82.12.813 Exemptions -- High gas mileage vehicles.
- 82.12.815 Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
- 82.12.820 Exemptions -- Warehouse and grain elevators and distribution centers.
- 82.12.825 Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
- 82.12.832 Exemptions -- Use of gun safes.
- 82.12.834 Exemptions -- Sales/leasebacks by regional transit authorities.
- 82.12.835 Exemptions -- Solar hot water systems.
- 82.12.841 Exemptions -- Farming equipment -- Hay sheds.
- 82.12.845 Use of motorcycles loaned to department of licensing.
- 82.12.850 Exemptions -- Conifer seed.
- 82.12.855 Exemptions -- Replacement parts for qualifying farm machinery and equipment.
- 82.12.860 Exemptions -- Property and services acquired from a federal credit union.
- 82.12.865 Exemptions -- Diesel and aircraft fuel for farm fuel users.
- 82.12.880 Exemptions -- Animal pharmaceuticals.
- 82.12.890 Exemptions -- Livestock nutrient management equipment and facilities.
- 82.12.900 Exemptions -- Anaerobic digesters.
- 82.12.910 Exemptions -- Propane or natural gas to heat chicken structures.
- 82.12.920 Exemptions -- Chicken bedding materials.
- 82.12.925 Exemptions -- Dietary supplements.
- 82.12.930 Exemptions -- Watershed protection or flood prevention.
- 82.12.935 Exemptions -- Disposable devices used to deliver prescription drugs for human use.
- 82.12.940 Exemptions -- Over-the-counter drugs for human use.
- 82.12.945 Exemptions -- Kidney dialysis devices.
- 82.12.950 Exemptions -- Steam, electricity, electrical energy.
- 82.12.955 Exemptions -- Use of machinery, equipment, vehicles, and services related to biodiesel or alcohol fuel blend.
- 82.12.960 Exemptions -- Use of machinery, equipment, vehicles, and services related to wood biomass fuel blend.
- 82.12.965 Exemptions -- Semiconductor materials manufacturing.
- 82.12.9651 Exemptions -- Gases and chemicals used in production of semiconductor materials.
- 82.12.970 Exemptions -- Gases and chemicals used to manufacture semiconductor materials.
- 82.12.975 Computer parts and software related to the manufacture of commercial airplanes.
- 82.12.980 Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes.
- 82.12.981 Exemptions -- Development, design, and engineering of commercial airplanes.
- 82.12.985 Exemptions -- Insulin.