Chapter 82.12. Use Tax
Index
- Chapter 82.12. Use Tax [Details]
- RCW 82.12.010 Definitions
- RCW 82.12.020 Use Tax Imposed
- RCW 82.12.0201 Dedication of Taxes-Comprehensive Performance Audits
- RCW 82.12.0203 Refinery Fuel Gas-Value-Tax Rate-Local Use Tax Exemption
- RCW 82.12.0205 Exemptions-Waste Vegetable Oil
- RCW 82.12.0207 Exemptions-Adapted Housing-Disabled Veterans-Construction
- RCW 82.12.0208 Exemptions-Digital Codes
- RCW 82.12.02088 [Repealed]
- RCW 82.12.022 [Contingent Expiration Date] Natural Or Manufactured Gas-Use Tax Imposed-Exemption
- RCW 82.12.022 [Contingent Effective Date] Natural Or Manufactured Gas-Use Tax Imposed-Exemption
- RCW 82.12.023 Natural Or Manufactured Gas, Exempt From Use Tax Imposed By Rcw 82.12.020
- RCW 82.12.024 Deferral of Use Tax On Certain Users of Natural Or Manufactured Gas
- RCW 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
- RCW 82.12.02525 Exemptions-Sale of Copied Public Records By State and Local Agencies
- RCW 82.12.0253 Exemptions-Use of Tangible Personal Property Taxable Under Chapter 82.16 Rcw
- 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 Vehicles In the Transportation of Persons Or Property Across State Boundaries-Conditions-Use of Vehicle Under Trip Permit to Point Outside State
- RCW 82.12.0255 Exemptions-Nontaxable Tangible Personal Property, Warranties, and Digital Products
- RCW 82.12.0256 Exemptions-Use of Motor Vehicle and Special Fuel-Conditions
- RCW 82.12.02565 Exemptions-Machinery and Equipment Used For Manufacturing, Research and Development, Or a Testing Operation
- RCW 82.12.025651 Exemptions-Use of Machinery and Equipment By Public Research Institutions
- RCW 82.12.02566 Exemptions-Use of Tangible Personal Property Incorporated In Prototype For Aircraft Parts, Auxiliary Equipment, and Aircraft Modification-Limitations On Yearly Exemption
- RCW 82.12.025661 [Expires 1/1/2031] Exemptions-Aircraft Maintenance Repair-Building Construction
- RCW 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
- RCW 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
- RCW 82.12.0257 Exemptions-Use of Personal Property of the Operating Property of a Public Utility By State Or Political Subdivision
- RCW 82.12.0258 Exemptions-Use of Personal Property Previously Used In Farming and Purchased From Farmer At Auction
- RCW 82.12.0259 Exemptions-Use of Personal Property, Digital Automated Services, Or Certain Other Services By Federal Corporations Providing Aid and Relief
- RCW 82.12.02595 Exemptions-Personal Property and Certain Services Donated to Nonprofit Organization Or Governmental Entity
- RCW 82.12.0261 Exemptions-Use of Livestock
- RCW 82.12.0262 Exemptions-Use of Poultry For Producing Poultry and Poultry Products For Sale
- RCW 82.12.0263 Exemptions-Use of Fuel By Extractor Or Manufacturer Thereof
- RCW 82.12.0264 Exemptions-Use of Dual-Controlled Motor Vehicles By School For Driver Training
- RCW 82.12.0265 Exemptions-Use By Bailee of Tangible Personal Property Consumed In Research, Development, Etc., Activities
- RCW 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
- RCW 82.12.0267 Exemptions-Use of Semen In Artificial Insemination of Livestock
- RCW 82.12.0268 Exemptions-Use of Form Lumber By Persons Engaged In Constructing, Repairing, Etc., Structures For Consumers
- RCW 82.12.02685 [Expires 1/1/2032] Exemptions-Use of Tangible Personal Property Related to Farmworker Housing
- RCW 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
- RCW 82.12.0271 Exemptions-Use of Wearing Apparel Only As a Sample For Display For Sale
- RCW 82.12.0272 Exemptions-Use of Personal Property In Single Trade Shows
- RCW 82.12.0273 Exemptions-Use of Pollen
- RCW 82.12.0274 [Effective Until 1/1/2030] Exemptions-Use of Tangible Personal Property By Political Subdivision Resulting From Annexation Or Incorporation
- RCW 82.12.0274 [Effective 1/1/2030] Exemptions-Use of Tangible Personal Property By Political Subdivision Resulting From Annexation Or Incorporation
- RCW 82.12.02745 Exemptions-Use By Free Hospitals of Certain Items
- RCW 82.12.02747 Exemptions-Use of Medical Products By Qualifying Blood, Tissue, Or Blood and Tissue Banks
- RCW 82.12.02748 Exemptions-Use of Human Blood, Tissue, Organs, Bodies, Or Body Parts For Medical Research Or Quality Control Testing
- RCW 82.12.02749 Exemptions-Use of Medical Supplies, Chemicals, Or Materials By Organ Procurement Organization
- RCW 82.12.0275 Exemptions-Use of Certain Drugs Or Family Planning Devices
- RCW 82.12.0276 Exemptions-Use of Returnable Containers For Beverages and Foods
- RCW 82.12.0277 Exemptions-Certain Medical Items
- RCW 82.12.0279 Exemptions-Use of Ferry Vessels By the State Or Local Governmental Units-Components Thereof
- RCW 82.12.0282 Exemptions-Use of Vans As Ride-Sharing Vehicles
- RCW 82.12.0283 Exemptions-Use of Certain Irrigation Equipment
- RCW 82.12.0284 Exemptions-Use of Computers Or Computer Components, Accessories, Software, Digital Goods, Or Digital Codes Donated to Schools Or Colleges
- RCW 82.12.02915 Exemptions-Use of Items By Health Or Social Welfare Organizations For Alternative Housing For Youth In Crisis
- RCW 82.12.0293 Exemptions-Use of Food and Food Ingredients
- RCW 82.12.0294 Exemptions-Use of Feed For Cultivating Or Raising Fish For Sale
- RCW 82.12.0296 Exemptions-Use of Feed Consumed By Livestock At a Public Livestock Market
- RCW 82.12.0297 Exemptions-Use of Food Purchased Under the Supplemental Nutrition Assistance Program
- RCW 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
- RCW 82.12.031 Exemptions-Use By Artistic Or Cultural Organizations of Certain Objects
- RCW 82.12.0311 Exemptions-Use of Materials and Supplies In Packing Horticultural Products
- RCW 82.12.0315 Exemptions-Rental Or Sales Related to Motion Picture Or Video Productions-Exceptions
- RCW 82.12.0316 Exemptions-Sales of Cigarettes By Indian Retailers
- RCW 82.12.0318 Exemptions-Use of Vapor Products Sold By Indian Retailers
- RCW 82.12.032 Exemption-Use of Used Park Model Trailers
- RCW 82.12.033 Exemption-Use of Certain Used Mobile Homes
- RCW 82.12.034 Exemption-Use of Used Floating Homes
- RCW 82.12.0345 Exemptions-Use of Newspapers
- RCW 82.12.0347 Exemptions-Use of Academic Transcripts
- RCW 82.12.035 Credit For Retail Sales Or Use Taxes Paid to Other Jurisdictions With Respect to Property Used
- RCW 82.12.036 Exemptions and Credits-Pollution Control Facilities
- RCW 82.12.037 Credits and Refunds-Bad Debts
- RCW 82.12.038 Exemptions-Vehicle Battery Core Deposits Or Credits-Replacement Vehicle Tire Fees-"Core Deposits Or Credits" Defined
- RCW 82.12.040 Retailers to Collect Tax-Penalty
- RCW 82.12.045 Collection of Tax On Vehicles By County Auditor Or Director of Licensing-Remittance
- RCW 82.12.060 Installment Sales Or Leases
- RCW 82.12.070 Cash Receipts Taxpayers-Bad Debts
- RCW 82.12.080 Administration
- RCW 82.12.145 Delivery Charges
- RCW 82.12.195 Bundled Transactions-Tax Imposed
- RCW 82.12.207 [Expires 7/1/2031] Investment Data For Investment Firms
- RCW 82.12.215 [Expires 7/1/2031] Exemptions-Large Private Airplanes
- RCW 82.12.225 Exemptions-Nonprofit Fund-Raising Activities
- RCW 82.12.700 Exemptions-Vessels Sold to Nonresidents
- RCW 82.12.798 Exemptions-Use of Feminine Hygiene Products
- RCW 82.12.799 [Expires 1/1/2029] Exemptions-Vessels Exempt From Registration
- RCW 82.12.800 Exemptions-Uses of Vessel, Vessel's Trailer By Manufacturer
- RCW 82.12.801 Exemptions-Uses of Vessel, Vessel's Trailer By Dealer
- RCW 82.12.802 Vessels Held In Inventory By Dealer Or Manufacturer-Tax On Personal Use-Documentation-Rules
- RCW 82.12.803 Exemptions-Nebulizers
- RCW 82.12.804 Exemptions-Ostomic Items
- RCW 82.12.805 Exemptions-Personal Property Used At an Aluminum Smelter
- RCW 82.12.806 Exemptions-Use of Computer Equipment Parts and Services By Printer Or Publisher
- RCW 82.12.807 Exemptions-Direct Mail Delivery Charges
- RCW 82.12.808 Exemptions-Use of Medical Supplies, Chemicals, Or Materials By Comprehensive Cancer Centers
- RCW 82.12.809 Exemptions-Vehicles Using Clean Alternative Fuels and Electric Vehicles, Exceptions-Quarterly Transfers
- RCW 82.12.810 Exemptions-Air Pollution Control Facilities At a Thermal Electric Generation Facility-Exceptions-Payments On Cessation of Operation
- RCW 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
- RCW 82.12.814 Exemptions-Mobility Enhancing Equipment
- RCW 82.12.816 [Expires 7/1/2025] Exemptions-Electric Vehicle Batteries and Fuel Cells-Labor and Services-Infrastructure
- RCW 82.12.817 [Expires 6/30/2029] Exemptions-Fuel Cell Electric Vehicles
- RCW 82.12.820 Exemptions-Warehouse and Grain Elevators and Distribution Centers
- RCW 82.12.832 Exemptions-Use of Gun Safes
- RCW 82.12.834 Exemptions-Sales/leasebacks By Regional Transit Authorities
- RCW 82.12.845 Use of Motorcycles Loaned to Department of Licensing
- RCW 82.12.850 Exemptions-Conifer Seed
- RCW 82.12.855 Exemptions-Replacement Parts For Qualifying Farm Machinery and Equipment
- RCW 82.12.860 Exemptions-Property and Services Acquired From a Federal Credit Union
- RCW 82.12.865 Exemptions-Diesel, Biodiesel, and Aircraft Fuel For Farm Fuel Users
- RCW 82.12.875 [Expires 7/1/2028] Automotive Adaptive Equipment
- RCW 82.12.880 Exemptions-Animal Pharmaceuticals
- RCW 82.12.890 Exemptions-Livestock Nutrient Management Equipment and Facilities
- RCW 82.12.900 Exemptions-Anaerobic Digesters
- RCW 82.12.910 Exemptions-Propane Or Natural Gas to Heat Chicken Structures
- RCW 82.12.920 Exemptions-Chicken Bedding Materials
- RCW 82.12.925 Exemptions-Dietary Supplements
- RCW 82.12.930 Exemptions-Watershed Protection Or Flood Prevention
- RCW 82.12.935 Exemptions-Disposable Devices Used to Deliver Prescription Drugs For Human Use
- RCW 82.12.940 Exemptions-Over-The-Counter Drugs For Human Use
- RCW 82.12.945 Exemptions-Kidney Dialysis Devices
- RCW 82.12.950 Exemptions-Steam, Electricity, Electrical Energy
- RCW 82.12.956 [Expires 6/30/2034] Exemptions-Hog Fuel Used to Generate Electricity, Steam, Heat, Or Biofuel
- RCW 82.12.962 [Expires 1/1/2030] Exemptions-Use of Machinery and Equipment In Generating Electricity
- RCW 82.12.964 Use of Machinery and Equipment Used In Generating Electricity-Effect of Exemption Expiration
- RCW 82.12.965 [Contingent Effective Date; Contingent Expiration Date] Exemptions-Semiconductor Materials Manufacturing
- RCW 82.12.9651 [Expires 12/1/2028] Exemptions-Gases and Chemicals Used In Production of Semiconductor Materials
- RCW 82.12.970 [Contingent Effective Date; Contingent Expiration Date] Exemptions-Gases and Chemicals Used to Manufacture Semiconductor Materials
- RCW 82.12.975 [Expires 7/1/2040] Computer Parts and Software Related to the Manufacture of Commercial Airplanes
- RCW 82.12.980 [Expires 7/1/2040] Exemptions-Labor, Services, and Personal Property Related to the Manufacture of Commercial Airplanes
- RCW 82.12.983 Exemptions-Wax and Ceramic Materials
- RCW 82.12.985 Exemptions-Insulin
- RCW 82.12.986 [Expires 7/1/2053] Exemptions-Eligible Server Equipment-Eligible Power Infrastructure-Computer Data Centers
- RCW 82.12.9861 [Expires 7/1/2043] Exemptions-Eligible Server Equipment-Eligible Power Infrastructure-Computer Data Centers In Counties With Populations Over 800,000
- RCW 82.12.989 [Expires 7/1/2030] Exemptions-Internet and Telecommunications Infrastructure
- RCW 82.12.995 Exemptions-Certain Limited Purpose Public Corporations, Commissions, and Authorities
- RCW 82.12.996 [Expires 7/1/2030] Exemptions-Battery-Powered Electric Marine Propulsion Systems-Qualifying Vessels
- RCW 82.12.998 Exemptions-Weatherization of a Residence
- RCW 82.12.999 Exemptions-Joint Municipal Utility Services Authorities
- RCW 82.12.9993 Exemptions-Food, Drinks, Or Meals Furnished By a Senior Living Community
- RCW 82.12.9994 Exemptions-Bottled Water-Prescription Use
- RCW 82.12.99941 Exemptions-Bottled Water-Primary Water Source Unsafe
- RCW 82.12.9995 Exemptions-Restaurant Employee Meals
- RCW 82.12.9996 Exemptions-Vessel Deconstruction
- RCW 82.12.9997 Exemptions-Cannabis, Useable Cannabis, Cannabis Concentrates, and Cannabis-Infused Products Covered By Cannabis Agreement Between State and Tribe
- RCW 82.12.9998 Exemptions-Cannabis Concentrates, Useable Cannabis, Or Cannabis-Infused Products-Products Containing Low Amounts of Thc
- RCW 82.12.9999 [Expires 8/1/2028] Exemptions-Vehicles Using Clean Alternative Fuels and Electric Vehicles
- RCW 82.12.99991 Tax Preferences-Expiration Dates