Chapter 82.08 - RETAIL SALES TAX
- Section 82.08.010 - Definitions
- Section 82.08.011 - Retail car rental-Definition
- Section 82.08.015 - Construction-Chapter applicable to state registered domestic partnerships-2009 c 521
- Section 82.08.020 - Tax imposed-Retail sales-Retail car rental
- Section 82.08.0201 - Rental cars-Estimate of tax revenue
- Section 82.08.0202 - Retail sales of linen and uniform supply services
- Section 82.08.0203 - Exemptions-Trail grooming services
- Section 82.08.0205 - Exemptions-Waste vegetable oil
- Section 82.08.0206 - [Effective Until 6/6/2024] Credits-Working families-Eligible low-income persons-Penalties
- Section 82.08.0206 - [Effective 6/6/2024] [Contingent Expiration Date] Credits-Working families-Eligible low-income persons-Penalties
- Section 82.08.02061 - Exemptions-Working families-Reports to legislature
- Section 82.08.0207 - Exemptions-Adapted housing-Disabled veterans-Construction
- Section 82.08.0208 - Exemptions-Digital codes
- Section 82.08.0209 - Exemptions-Qualifying grant
- Section 82.08.0251 - Exemptions-Casual and isolated sales
- Section 82.08.0252 - Exemptions-Sales by persons taxable under chapter 82.16 RCW
- Section 82.08.02525 - Exemptions-Sale of copied public records by state and local agencies
- Section 82.08.0253 - Exemptions-Sale and distribution of newspapers
- Section 82.08.02535 - Exemptions-Sales and distribution of magazines or periodicals by subscription for fund-raising
- Section 82.08.02537 - Exemptions-Sales of academic transcripts
- Section 82.08.0254 - Exemptions-Nontaxable sales
- Section 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
- Section 82.08.0256 - Exemptions-Sale of the operating property of a public utility to the state or a political subdivision
- Section 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-Rules
- Section 82.08.025651 - Exemptions-Sales of machinery and equipment to public research institutions
- Section 82.08.02566 - Exemptions-Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification-Limitations on yearly exemption
- Section 82.08.025661 - [Expires 1/1/2031] Exemptions-Aircraft maintenance repair-Building construction
- Section 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
- Section 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
- Section 82.08.0257 - Exemptions-Auction sales of personal property used in farming
- Section 82.08.02573 - Exemptions-Sales by a nonprofit organization for fund-raising activities
- Section 82.08.0258 - Exemptions-Sales to federal corporations providing aid and relief
- Section 82.08.0259 - Exemptions-Sales of livestock
- Section 82.08.026 - Exemptions-Sales of natural or manufactured gas
- Section 82.08.0261 - Exemptions-Sales of personal property for use connected with private or common carriers in interstate or foreign commerce
- Section 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 United States government-Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.-Labor and services for constructing, repairing, cleaning, etc
- Section 82.08.0263 - Exemptions-Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce
- Section 82.08.0264 - Exemptions-Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state
- Section 82.08.0266 - Exemptions-Sales of watercraft to nonresidents for use outside the state
- Section 82.08.02665 - Exemptions-Sales of watercraft, vessels to residents of foreign countries
- Section 82.08.0267 - Exemptions-Sales of poultry for producing poultry and poultry products for sale
- Section 82.08.0268 - Exemptions-Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state
- Section 82.08.0269 - Exemptions-Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state
- Section 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 contracts
- Section 82.08.0272 - Exemptions-Sales of semen for artificial insemination of livestock
- Section 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
- Section 82.08.0274 - Exemptions-Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers
- Section 82.08.02745 - [Expires 1/1/2032] Exemptions-Charges for labor and services or sales of tangible personal property related to farmworker housing-Exemption certificate-Rules
- Section 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
- Section 82.08.0277 - Exemptions-Sales of pollen
- Section 82.08.0278 - [Effective until 1/1/2030] Exemptions-Sales between political subdivisions resulting from annexation or incorporation
- Section 82.08.0278 - [Effective 1/1/2030] Exemptions-Sales between political subdivisions resulting from annexation or incorporation
- Section 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
- Section 82.08.02795 - Exemptions-Sales to free hospitals
- Section 82.08.02805 - Exemptions-Sales to qualifying blood, tissue, or blood and tissue banks
- Section 82.08.02806 - Exemptions-Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing
- Section 82.08.02807 - Exemptions-Sales to organ procurement organization
- Section 82.08.0281 - Exemptions-Sales of prescription drugs
- Section 82.08.0282 - Exemptions-Sales of returnable containers for beverages and foods
- Section 82.08.0283 - Exemptions-Certain medical items
- Section 82.08.0285 - Exemptions-Sales of ferry vessels to the state or local governmental units-Components thereof-Labor and service charges
- Section 82.08.0287 - Exemptions-Sales of passenger motor vehicles as ride-sharing vehicles
- Section 82.08.02875 - Exemptions-Vehicle parking charges subject to tax at stadium and exhibition center
- Section 82.08.0288 - Exemptions-Lease of certain irrigation equipment
- Section 82.08.0289 - Exemptions-Telephone, telecommunications, and ancillary services
- Section 82.08.0291 - Exemptions-Sales of amusement and recreation services or personal services by nonprofit youth organization-Local government physical fitness classes
- Section 82.08.02915 - Exemptions-Sales used by health or social welfare organizations for alternative housing for youth in crisis
- Section 82.08.02917 - Youth in crisis-Definition-Limited purpose
- Section 82.08.0293 - Exemptions-Sales of food and food ingredients
- Section 82.08.0294 - Exemptions-Sales of feed for cultivating or raising fish for sale
- Section 82.08.0296 - Exemptions-Sales of feed consumed by livestock at a public livestock market
- Section 82.08.0297 - Exemptions-Sales of food purchased under the supplemental nutrition assistance program
- Section 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
- Section 82.08.0299 - Exemptions-Emergency lodging for homeless persons-Conditions
- Section 82.08.031 - Exemptions-Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation
- Section 82.08.0311 - Exemptions-Sales of materials and supplies used in packing horticultural products
- Section 82.08.0315 - Exemptions-Rentals or sales related to motion picture or video productions-Exceptions-Certificate
- Section 82.08.0316 - Exemptions-Sales of cigarettes by Indian retailers
- Section 82.08.0317 - Exemptions-Sales of motor vehicles to tribes or tribal members
- Section 82.08.0318 - Exemptions-Sales of vapor products by Indian retailers
- Section 82.08.032 - Exemption-Sales, rental, or lease of used park model trailers
- Section 82.08.033 - Exemptions-Sales of used mobile homes or rental or lease of mobile homes
- Section 82.08.034 - Exemptions-Sales of used floating homes or rental or lease of used floating homes
- Section 82.08.035 - Exemption for pollution control facilities
- Section 82.08.036 - Exemptions-Vehicle battery core deposits or credits-Replacement vehicle tire fees-"Core deposits or credits" defined
- Section 82.08.037 - Credits and refunds for bad debts
- Section 82.08.040 - Consignee, factor, bailee, auctioneer deemed seller
- Section 82.08.050 - Buyer to pay, seller to collect tax-Statement of tax-Exception-Penalties
- Section 82.08.052 - Remote seller-Nexus
- Section 82.08.0531 - Marketplace facilitators-When deemed seller agents-Recordkeeping-Liability
- Section 82.08.054 - Computation of tax due
- Section 82.08.055 - Advertisement of price
- Section 82.08.060 - Collection of tax-Methods and schedules
- Section 82.08.064 - Tax rate changes
- Section 82.08.066 - Deemed location for mobile telecommunications services
- Section 82.08.080 - Vending machine and other sales
- Section 82.08.090 - Installment sales and leases
- Section 82.08.100 - Cash receipts taxpayers-Bad debts
- Section 82.08.110 - Sales from vehicles
- Section 82.08.120 - Refunding or rebating of tax by seller prohibited-Penalty
- Section 82.08.130 - Reseller's permit-Purchase and resale-Rules
- Section 82.08.140 - Administration
- Section 82.08.145 - Delivery charges
- Section 82.08.150 - Tax on certain sales of intoxicating liquors-Additional taxes for specific purposes-Collection
- Section 82.08.155 - Spirits tax-Delinquent in reporting or remitting-Penalties
- Section 82.08.160 - Remittance of tax-Liquor excise tax fund created
- Section 82.08.170 - Apportionment and distribution from liquor excise tax fund
- Section 82.08.180 - Apportionment and distribution from liquor excise tax fund-Withholding for noncompliance
- Section 82.08.190 - Bundled transactions-Definitions
- Section 82.08.195 - Bundled transactions-Tax imposed
- Section 82.08.207 - [Expires 7/1/2031] Investment data for investment firms
- Section 82.08.215 - [Expires 7/1/2031] Exemptions-Large private airplanes
- Section 82.08.225 - [Effective Until 7/1/2025] Taxes on lodging, car rentals, and restaurants-Deposit into statewide tourism marketing account
- Section 82.08.225 - [Effective 7/1/2025] Taxes on lodging, car rentals, and restaurants-Deposit into statewide tourism marketing account
- Section 82.08.700 - Exemptions-Vessels sold to nonresidents
- Section 82.08.701 - Exemptions-Grantee's receipt of salmon recovery grants
- Section 82.08.798 - Exemptions-Sales of feminine hygiene products
- Section 82.08.803 - Exemptions-Nebulizers
- Section 82.08.804 - Exemptions-Ostomic items
- Section 82.08.805 - Exemptions-Personal property used at an aluminum smelter
- Section 82.08.806 - [Effective Until 1/1/2034] Exemptions-Sale of computer equipment parts and services to printer or publisher
- Section 82.08.806 - [Effective 1/1/2034] Exemptions-Sale of computer equipment parts and services to printer or publisher
- Section 82.08.807 - Exemptions-Direct mail delivery charges
- Section 82.08.808 - Exemptions-Sales of medical supplies, chemicals, or materials to comprehensive cancer centers
- Section 82.08.809 - Exemptions-Vehicles using clean alternative fuels and electric vehicles, exceptions-Quarterly transfers
- Section 82.08.810 - Exemptions-Air pollution control facilities at a thermal electric generation facility-Exceptions-Exemption certificate-Payments on cessation of operation
- Section 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-Reapplication-Payments on cessation of operation
- Section 82.08.814 - Exemptions-Mobility enhancing equipment
- Section 82.08.816 - [Expires 7/1/2025] Exemptions-Electric vehicle batteries and fuel cells-Labor and services-Infrastructure
- Section 82.08.820 - Exemptions-Remittance-Warehouse and grain elevators and distribution centers-Material-handling and racking equipment-Construction of warehouse or elevator-Information sheet-Rules-Records-Exceptions
- Section 82.08.830 - Exemptions-Sales at camp or conference center by nonprofit organization
- Section 82.08.832 - Exemptions-Sales of gun safes
- Section 82.08.833 - Exemptions-Sales or transfers of firearms-Unlicensed persons-Background check requirements
- Section 82.08.834 - Exemptions-Sales/leasebacks by regional transit authorities
- Section 82.08.850 - Exemptions-Conifer seed
- Section 82.08.855 - Exemptions-Replacement parts for qualifying farm machinery and equipment
- Section 82.08.865 - Exemptions-Diesel, biodiesel, and aircraft fuel for farm fuel users
- Section 82.08.870 - Exemptions-Motorcycles for training programs
- Section 82.08.875 - [Expires 7/1/2028] Exemptions-Automotive adaptive equipment
- Section 82.08.880 - Exemptions-Animal pharmaceuticals
- Section 82.08.890 - Exemptions-Qualifying livestock nutrient management equipment and facilities
- Section 82.08.900 - Exemptions-Anaerobic digesters
- Section 82.08.910 - Exemptions-Propane or natural gas to heat chicken structures
- Section 82.08.920 - Exemptions-Chicken bedding materials
- Section 82.08.925 - Exemptions-Dietary supplements
- Section 82.08.935 - Exemptions-Disposable devices used to deliver prescription drugs for human use
- Section 82.08.940 - Exemptions-Over-the-counter drugs for human use
- Section 82.08.945 - Exemptions-Kidney dialysis devices
- Section 82.08.950 - Exemptions-Steam, electricity, electrical energy
- Section 82.08.956 - [Expires 6/30/2034] Exemptions-Hog fuel used to generate electricity, steam, heat, or biofuel
- Section 82.08.962 - [Expires 1/1/2030] Exemptions-Sales of machinery and equipment used in generating electricity
- Section 82.08.965 - [Contingent effective date; contingent expiration date] Exemptions-Semiconductor materials manufacturing
- Section 82.08.9651 - [Expires 1/1/2034] Exemptions-Gases and chemicals used in production of semiconductor materials
- Section 82.08.970 - [Contingent effective date; contingent expiration date] Exemptions-Gases and chemicals used to manufacture semiconductor materials
- Section 82.08.975 - [Expires 7/1/2040] Exemptions-Computer parts and software related to the manufacture of commercial airplanes
- Section 82.08.980 - [Expires 7/1/2040] Exemptions-Labor, services, and personal property related to the manufacture of commercial airplanes
- Section 82.08.983 - Exemptions-Wax and ceramic materials
- Section 82.08.985 - Exemptions-Insulin
- Section 82.08.986 - [Expires 7/1/2048] Exemptions-Eligible server equipment-Eligible power infrastructure-Computer data centers
- Section 82.08.9861 - [Expires 7/1/2038] Exemptions-Eligible server equipment-Eligible power infrastructure in counties with populations over 800,000
- Section 82.08.988 - Requirements for computer data centers receiving an exemption-Labor agreements
- Section 82.08.989 - [Expires 7/1/2030] Exemptions-Internet and telecommunications infrastructure
- Section 82.08.9891 - [Expires 7/1/2030] Internet and telecommunications infrastructure-Labor agreements
- Section 82.08.990 - Exemptions-Import or export commerce
- Section 82.08.993 - [Expires 6/20/2029] Exemptions-Fuel cell electric vehicles-Report to the legislature
- Section 82.08.995 - Exemptions-Certain limited purpose public corporations, commissions, and authorities
- Section 82.08.996 - [Expires 7/1/2030] Exemptions-Battery-powered electric marine propulsion systems-Qualifying vessels
- Section 82.08.997 - Exemptions-Temporary medical housing
- Section 82.08.998 - Exemptions-Weatherization of a residence
- Section 82.08.999 - Exemptions-Joint municipal utility services authorities
- Section 82.08.9994 - Exemptions-Bottled water-Prescription use
- Section 82.08.99941 - Exemptions-Bottled water-Primary water source unsafe
- Section 82.08.9995 - Exemptions-Restaurant employee meals
- Section 82.08.9996 - Exemptions-Vessel deconstruction
- Section 82.08.9997 - Exemptions-Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe
- Section 82.08.9998 - Exemptions-Cannabis concentrates, useable cannabis, or cannabis-infused products-Products containing low amounts of THC
- Section 82.08.99991 - Tax preferences-Expiration dates
- Section 82.08.9999 - [Expires 8/1/2028] Exemptions-Vehicles using clean alternative fuels and electric vehicles
- Section 82.08.NEW-001 - [Newly enacted section not yet numbered] [Effective 7/1/2024] [Exemption for eligible farmers]
- Section 82.08.NEW-002 - [Newly enacted section not yet numbered] [Effective 10/1/2024] [Expires 1/1/2035] [Exemption-Sales on federal military reservation by nonprofit organizations that operate adaptive recreational and rehabilitation facilities dedicated to the assistance of disabled veterans and members of the armed forces]