2015 Revised Code of Washington
Title 82 - EXCISE TAXES
RCW Dispositions
82.12 USE TAX


Sections
82.12.0204 Exemptions-Honey bees.
[2013 2nd sp.s. c 13 § 309; 2008 c 314 § 5.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.


82.12.0252 Exemptions — Use of tangible personal property upon which tax has been paid — Use of tangible personal property acquired by a previous bailee from same bailor before June 9, 1961.
[1980 c 37 § 52. Formerly RCW 82.12.030(2).]
Repealed by 2003 c 5 § 19.


82.12.02545 Exemption — Use of naval aircraft training equipment transferred due to base closure.
[1995 c 128 § 1.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.


82.12.02567 Exemptions — Use of machinery and equipment used in generating electricity.
[2004 c 152 § 2; 2003 c 5 § 6; 2001 c 213 § 2; 1999 c 358 § 10; 1998 c 309 § 2; 1996 c 166 § 2.]
Expired June 30, 2009.


82.12.0278 Exemptions — Use of food products for human consumption.
[1980 c 86 § 4; 1980 c 37 § 76. Formerly RCW 82.12.030(26).]
Repealed by 1982 1st ex.s. c 35 § 30, effective May 1, 1982. Later enactment, see RCW 82.12.0293.


82.12.0281 Exemptions — Alcohol for use as fuel.
[1980 c 131 § 2.]
Expired December 31, 1992, pursuant to 1985 c 371 § 1.


82.12.02917 Exemptions-Use of amusement and recreation services by nonprofit youth organization.
[1999 c 358 § 7.]
Repealed by 2015 c 169 § 12, effective January 1, 2016.


82.12.0292 Exemptions — Use of food or food products purchased with food stamps or coupons, by food banks, or by persons receiving food or food products from food banks — Definitions.
[1982 2nd ex.s. c 3 § 2; (1982 1st ex.s. c 35 § 29 expired July 1, 1983).]
Decodified July 1983.


82.12.0295 Exemptions — Lease amounts and repurchase amount for certain property under sale/leaseback agreement.
[1986 c 231 § 4.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.


82.12.0299 Exemptions — Use of treated or processed effluent water — Expiration of section.
[1991 c 347 § 26.]
Expired December 31, 1993.


82.12.030 Exemptions.
[1979 ex.s. c 266 § 7; 1979 c 12 § 2. Prior: 1979 c 2 § 2 (Initiative Measure No. 345, approved November 8, 1977); 1977 ex.s. c 179 § 2; 1977 ex.s. c 169 § 111; 1977 ex.s. c 166 § 7; 1975 1st ex.s. c 291 § 11; 1974 ex.s. c 185 § 2; 1971 ex.s. c 299 § 10; 1971 ex.s. c 11 § 2; 1970 ex.s. c 65 § 7; 1967 ex.s. c 149 § 23; 1965 ex.s. c 173 § 19; 1963 ex.s. c 28 § 4; 1963 c 76 § 1; 1961 c 293 § 10; 1961 c 15 § 82.12.030; prior: 1959 ex.s. c 3 § 11; 1955 c 389 § 26; 1955 c 137 § 2; 1951 1st ex.s. c 9 § 4; 1949 c 228 § 8; 1945 c 249 § 6; 1943 c 156 § 9; 1941 c 178 § 9a; 1939 c 225 § 15; 1937 c 191 § 2; 1935 c 180 § 32; Rem. Supp. 1949 § 8370-32.]
Repealed by 1980 c 37 § 81.


82.12.050 Monthly, estimated, annual, etc., returns — Remittances — Reporting procedures and forms.
[1975 1st ex.s. c 278 § 53; 1961 c 15 § 82.12.050. Prior: 1959 c 197 § 6; 1939 c 225 § 17; 1937 c 191 § 3; 1935 c 180 § 34; RRS § 8370-34.]
Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.


82.12.200 Exemptions-Honey beekeepers.
[2013 2nd sp.s. c 13 § 303.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.


82.12.705 Exemptions — Financial information delivered electronically.
[2007 c 182 § 2.]
Repealed by 2009 c 535 § 623.


82.12.812 Exemptions — Coal used at coal-fired thermal electric generation facility — Forfeiture upon use of nonlocal coal sources — Reinstatement.
[1997 c 368 § 7.]
Repealed by 2000 c 4 § 1.


82.12.813 Exemptions — High gas mileage vehicles.
[2005 c 296 § 4.]
Repealed by 2009 c 469 § 801, effective August 1, 2009.


82.12.815 Exemptions-Property and services related to electrification systems to power heavy duty diesel vehicles.
[2006 c 323 § 4.]
Expired July 1, 2015.


82.12.825 Exemptions-Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
[2006 c 323 § 6.]
Expired July 1, 2015.


82.12.835 Exemptions — Solar hot water systems.
[2006 c 218 § 2.]
Expired July 1, 2009, pursuant to 2006 c 218 § 4.


82.12.840 Exemptions — Machinery, equipment, or structures that reduce field burning.
[2003 c 5 § 14; 2000 c 40 § 3.]
Repealed by 2005 c 420 § 4, effective July 1, 2005.


82.12.841 Exemptions — Farming equipment — Hay sheds.
[2005 c 420 § 3.]
Expired January 1, 2011.


82.12.955 Exemptions-Use of machinery, equipment, vehicles, and services related to biodiesel or E85 motor fuel.
[2007 c 309 § 5; 2003 c 63 § 3.]
Expired July 1, 2015.


82.12.957 Exemptions — Forest derived biomass.
[2009 c 469 § 403.]
Expired June 30, 2013.


82.12.960 Exemptions — Use of machinery, equipment, vehicles, and services related to wood biomass fuel blend.
[2003 c 339 § 14.]
Expired July 1, 2009.


82.12.981 Exemptions — Development, design, and engineering of commercial airplanes.
[2006 c 177 § 2.]
Repealed by 2008 c 81 § 16, effective July 1, 2008.


82.12.991 Exemptions — Bottled water — Prescribed to patients.
[2010 1st sp.s. c 23 § 905.]
Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).


82.12.992 Exemptions — Bottled water — No readily available source of drinking water.
[2010 1st sp.s. c 23 § 907.]
Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).


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