STATE STATUTES & CODES

WASHINGTON STATUTES AND CODES

82.08 - Retail sales tax.

• 82.08.010 - Definitions.
• 82.08.011 - Retail car rental -- Definition.
• 82.08.015 - Construction -- Chapter applicable to state registered domestic partnerships -- 2009 c 521.
• 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.
• 82.08.0203 - Exemptions -- Trail grooming services.
• 82.08.0204 - Exemptions -- Honey bees.
• 82.08.0205 - Exemptions -- Waste vegetable oil.
• 82.08.0206 - Exemptions -- Working families -- Eligible low-income persons.
• 82.08.02061 - Exemptions -- Working families -- Report to legislature.
• 82.08.0208 - Exemptions -- Digital codes.
• 82.08.02081 - Exemptions -- Audio or video programming.
• 82.08.02082 - Exemptions -- Digital products or services -- Ingredient or component -- Made available for free.
• 82.08.02087 - Exemptions -- Digital goods and services -- Purchased for business purposes.
• 82.08.02088 - Exemptions -- Digital products -- Business buyers -- Concurrently available for use within and outside state.
• 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 -- Rule
• 82.08.02566 - Exemptions -- Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption.
• 82.08.02568 - 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 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 U
• 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 install
• 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 contrac
• 82.08.0272 - Exemptions -- Sales of semen for artificial insemination of livestock.
• 82.08.0273 - Exemptions -- Sales to nonresidents of tangible personal property, digital goods, and digital codes 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 -- Telephone, telecommunications, and ancillary services.
• 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 - Reseller's permit -- Purchase and resale -- Rules.
• 82.08.140 - Administration.
• 82.08.145 - Delivery charges.
• 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.
• 82.08.190 - Bundled transactions -- Definitions.
• 82.08.195 - Bundled transactions -- Tax imposed.
• 82.08.700 - Exemptions -- Vessels sold to nonresidents.
• 82.08.803 - Exemptions -- Nebulizers.
• 82.08.804 - Exemptions -- Ostomic items.
• 82.08.805 - Exemptions -- Personal property used at an aluminum smelter (as amended by 2010 c 114).
• 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 -- Reappli
• 82.08.815 - Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
• 82.08.816 - Exemptions -- Electric vehicle batteries and infrastructure.
• 82.08.820 - Exemptions -- Remittance -- Warehouse and grain elevators and distribution centers -- Material-handling and racking equipment -- Construction of warehouse or elevator -- Information sheet
• 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.
• 82.08.841 - 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, biodiesel, 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 -- Qualifying 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 blend or E85 motor fuel.
• 82.08.956 - Exemptions -- Hog fuel used to generate electricity, steam, heat, or biofuel.
• 82.08.957 - Exemptions -- Forest derived biomass.
• 82.08.962 - Exemptions -- Sales of machinery and equipment used in generating electricity.
• 82.08.963 - Exemptions -- Sales of machinery and equipment using solar energy to generate electricity.
• 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.
• 82.08.983 - Exemptions -- Wax and ceramic materials.
• 82.08.985 - Exemptions -- Insulin.
• 82.08.986 - Exemptions -- Eligible server equipment.
• 82.08.990 - Exemptions -- Import or export commerce.
• 82.08.991 - Exemptions -- Bottled water -- Prescribed to patients.
• 82.08.992 - Exemptions -- Bottled water -- No readily available source of drinking water.
• 82.08.995 - Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
• 82.08.997 - Exemptions -- Temporary medical housing.
• 82.08.998 - Exemptions -- Weatherization of a residence.

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