STATE STATUTES & CODES

WASHINGTON STATUTES AND CODES

82.12 - Use tax.

• 82.12.010 - Definitions.
• 82.12.020 - Use tax imposed.
• 82.12.0201 - Dedication of taxes -- Comprehensive performance audits.
• 82.12.0204 - Exemptions -- Honey bees.
• 82.12.0205 - Exemptions -- Waste vegetable oil.
• 82.12.0208 - Exemptions -- Digital codes.
• 82.12.02081 - Exemptions -- Audio or video programming.
• 82.12.02082 - Exemptions -- Digital products or services -- Made available for free to general public.
• 82.12.02084 - Exemptions -- Digital goods -- Use by students.
• 82.12.02085 - Exemptions -- Digital goods -- Noncommercial -- Internal audience -- Not for sale.
• 82.12.02086 - Exemptions -- Digital products or codes -- Free of charge.
• 82.12.02087 - Exemptions -- Digital goods, codes, and services -- Used for business purposes.
• 82.12.02088 - Exemptions -- Digital products -- Business buyers -- Concurrently available for use within and outside state -- Apportionment.
• 82.12.022 - Natural or manufactured gas -- Use tax imposed -- Exemption (as amended by 2010 c 114).
• 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 s
• 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 vehicles
• 82.12.0255 - Exemptions -- Nontaxable tangible personal property, warranties, and digital products.
• 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.
• 82.12.02568 - 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 personal property of the operating property of a public utility by state or political subdivision.
• 82.12.0258 - Exemptions -- Use of personal property previously used in farming and purchased from farmer at auction.
• 82.12.0259 - Exemptions -- Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
• 82.12.02595 - Exemptions -- 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 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, software, digital goods, or digital codes 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 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.
• 82.12.145 - Delivery charges.
• 82.12.195 - Bundled transactions -- Tax imposed.
• 82.12.700 - Exemptions -- Vessels sold to nonresidents.
• 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 -- Personal property used at an aluminum smelter (as amended by 2010 c 114).
• 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 -- Reappli
• 82.12.815 - Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
• 82.12.816 - Exemptions -- Electric vehicle batteries and infrastructure.
• 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.
• 82.12.841 - 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, biodiesel, 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 E85 motor fuel.
• 82.12.956 - Exemptions -- Hog fuel used to generate electricity, steam, heat, or biofuel.
• 82.12.957 - Exemptions -- Forest derived biomass.
• 82.12.962 - Exemptions -- Use of machinery and equipment in generating electricity.
• 82.12.963 - Exemptions -- Use of machinery and equipment using solar energy to generate electricity.
• 82.12.964 - Use of machinery and equipment used in generating electricity -- Effect of exemption expiration.
• 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.
• 82.12.983 - Exemptions -- Wax and ceramic materials.
• 82.12.985 - Exemptions -- Insulin.
• 82.12.986 - Exemptions -- Eligible server equipment.
• 82.12.991 - Exemptions -- Bottled water -- Prescribed to patients.
• 82.12.992 - Exemptions -- Bottled water -- No readily available source of drinking water.
• 82.12.995 - Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
• 82.12.998 - Exemptions -- Weatherization of a residence.

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