Chapter 82.12 - USE TAX

Section 82.12.010 - Definitions
Section 82.12.020 - Use tax imposed
Section 82.12.0201 - Dedication of taxes-Comprehensive performance audits
Section 82.12.0203 - Refinery fuel gas-Value-Tax rate-Local use tax exemption
Section 82.12.0205 - Exemptions-Waste vegetable oil
Section 82.12.0207 - Exemptions-Adapted housing-Disabled veterans-Construction
Section 82.12.0208 - Exemptions-Digital codes
Section 82.12.02088 - [Repealed]
Section 82.12.022 - [Contingent expiration date] Natural or manufactured gas-Use tax imposed-Exemption
Section 82.12.022 - [Contingent effective date] Natural or manufactured gas-Use tax imposed-Exemption
Section 82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020
Section 82.12.024 - Deferral of use tax on certain users of natural or manufactured gas
Section 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
Section 82.12.02525 - Exemptions-Sale of copied public records by state and local agencies
Section 82.12.0253 - Exemptions-Use of tangible personal property taxable under chapter 82.16 RCW
Section 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
Section 82.12.0255 - Exemptions-Nontaxable tangible personal property, warranties, and digital products
Section 82.12.0256 - Exemptions-Use of motor vehicle and special fuel-Conditions
Section 82.12.02565 - Exemptions-Machinery and equipment used for manufacturing, research and development, or a testing operation
Section 82.12.025651 - Exemptions-Use of machinery and equipment by public research institutions
Section 82.12.02566 - Exemptions-Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification-Limitations on yearly exemption
Section 82.12.025661 - [Expires 1/1/2031] Exemptions-Aircraft maintenance repair-Building construction
Section 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
Section 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
Section 82.12.0257 - Exemptions-Use of personal property of the operating property of a public utility by state or political subdivision
Section 82.12.0258 - Exemptions-Use of personal property previously used in farming and purchased from farmer at auction
Section 82.12.0259 - Exemptions-Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief
Section 82.12.02595 - Exemptions-Personal property and certain services donated to nonprofit organization or governmental entity
Section 82.12.0261 - Exemptions-Use of livestock
Section 82.12.0262 - Exemptions-Use of poultry for producing poultry and poultry products for sale
Section 82.12.0263 - Exemptions-Use of fuel by extractor or manufacturer thereof
Section 82.12.0264 - Exemptions-Use of dual-controlled motor vehicles by school for driver training
Section 82.12.0265 - Exemptions-Use by bailee of tangible personal property consumed in research, development, etc., activities
Section 82.12.0266 - [Effective Until 6/6/2024] Exemptions-Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state
Section 82.12.0266 - [Effective 6/6/2024] Exemptions-Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state
Section 82.12.0267 - Exemptions-Use of semen in artificial insemination of livestock
Section 82.12.0268 - Exemptions-Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers
Section 82.12.02685 - [Expires 1/1/2032] Exemptions-Use of tangible personal property related to farmworker housing
Section 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
Section 82.12.0271 - Exemptions-Use of wearing apparel only as a sample for display for sale
Section 82.12.0272 - Exemptions-Use of personal property in single trade shows
Section 82.12.0273 - Exemptions-Use of pollen
Section 82.12.0274 - [Effective until 1/1/2030] Exemptions-Use of tangible personal property by political subdivision resulting from annexation or incorporation
Section 82.12.0274 - [Effective 1/1/2030] Exemptions-Use of tangible personal property by political subdivision resulting from annexation or incorporation
Section 82.12.02745 - Exemptions-Use by free hospitals of certain items
Section 82.12.02747 - Exemptions-Use of medical products by qualifying blood, tissue, or blood and tissue banks
Section 82.12.02748 - Exemptions-Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing
Section 82.12.02749 - Exemptions-Use of medical supplies, chemicals, or materials by organ procurement organization
Section 82.12.0275 - Exemptions-Use of certain drugs or family planning devices
Section 82.12.0276 - Exemptions-Use of returnable containers for beverages and foods
Section 82.12.0277 - Exemptions-Certain medical items
Section 82.12.0279 - Exemptions-Use of ferry vessels by the state or local governmental units-Components thereof
Section 82.12.0282 - Exemptions-Use of vans as ride-sharing vehicles
Section 82.12.0283 - Exemptions-Use of certain irrigation equipment
Section 82.12.0284 - Exemptions-Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges
Section 82.12.02915 - Exemptions-Use of items by health or social welfare organizations for alternative housing for youth in crisis
Section 82.12.0293 - Exemptions-Use of food and food ingredients
Section 82.12.0294 - Exemptions-Use of feed for cultivating or raising fish for sale
Section 82.12.0296 - Exemptions-Use of feed consumed by livestock at a public livestock market
Section 82.12.0297 - Exemptions-Use of food purchased under the supplemental nutrition assistance program
Section 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
Section 82.12.031 - Exemptions-Use by artistic or cultural organizations of certain objects
Section 82.12.0311 - Exemptions-Use of materials and supplies in packing horticultural products
Section 82.12.0315 - Exemptions-Rental or sales related to motion picture or video productions-Exceptions
Section 82.12.0316 - Exemptions-Sales of cigarettes by Indian retailers
Section 82.12.0318 - Exemptions-Use of vapor products sold by Indian retailers
Section 82.12.032 - Exemption-Use of used park model trailers
Section 82.12.033 - Exemption-Use of certain used mobile homes
Section 82.12.034 - Exemption-Use of used floating homes
Section 82.12.0345 - Exemptions-Use of newspapers
Section 82.12.0347 - Exemptions-Use of academic transcripts
Section 82.12.035 - Credit for retail sales or use taxes paid to other jurisdictions with respect to property used
Section 82.12.036 - Exemptions and credits-Pollution control facilities
Section 82.12.037 - Credits and refunds-Bad debts
Section 82.12.038 - Exemptions-Vehicle battery core deposits or credits-Replacement vehicle tire fees-"Core deposits or credits" defined
Section 82.12.040 - Retailers to collect tax-Penalty
Section 82.12.045 - Collection of tax on vehicles by county auditor or director of licensing-Remittance
Section 82.12.060 - Installment sales or leases
Section 82.12.070 - Cash receipts taxpayers-Bad debts
Section 82.12.080 - Administration
Section 82.12.145 - Delivery charges
Section 82.12.195 - Bundled transactions-Tax imposed
Section 82.12.207 - [Expires 7/1/2031] Investment data for investment firms
Section 82.12.215 - [Expires 7/1/2031] Exemptions-Large private airplanes
Section 82.12.225 - Exemptions-Nonprofit fund-raising activities
Section 82.12.700 - Exemptions-Vessels sold to nonresidents
Section 82.12.798 - Exemptions-Use of feminine hygiene products
Section 82.12.799 - [Expires 1/1/2029] Exemptions-Vessels exempt from registration
Section 82.12.800 - Exemptions-Uses of vessel, vessel's trailer by manufacturer
Section 82.12.801 - Exemptions-Uses of vessel, vessel's trailer by dealer
Section 82.12.802 - Vessels held in inventory by dealer or manufacturer-Tax on personal use-Documentation-Rules
Section 82.12.803 - Exemptions-Nebulizers
Section 82.12.804 - Exemptions-Ostomic items
Section 82.12.805 - Exemptions-Personal property used at an aluminum smelter
Section 82.12.806 - Exemptions-Use of computer equipment parts and services by printer or publisher
Section 82.12.807 - Exemptions-Direct mail delivery charges
Section 82.12.808 - Exemptions-Use of medical supplies, chemicals, or materials by comprehensive cancer centers
Section 82.12.809 - Exemptions-Vehicles using clean alternative fuels and electric vehicles, exceptions-Quarterly transfers
Section 82.12.810 - Exemptions-Air pollution control facilities at a thermal electric generation facility-Exceptions-Payments on cessation of operation
Section 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
Section 82.12.814 - Exemptions-Mobility enhancing equipment
Section 82.12.816 - [Expires 7/1/2025] Exemptions-Electric vehicle batteries and fuel cells-Labor and services-Infrastructure
Section 82.12.817 - [Expires 6/30/2029] Exemptions-Fuel cell electric vehicles
Section 82.12.820 - Exemptions-Warehouse and grain elevators and distribution centers
Section 82.12.832 - Exemptions-Use of gun safes
Section 82.12.834 - Exemptions-Sales/leasebacks by regional transit authorities
Section 82.12.845 - Use of motorcycles loaned to department of licensing
Section 82.12.850 - Exemptions-Conifer seed
Section 82.12.855 - Exemptions-Replacement parts for qualifying farm machinery and equipment
Section 82.12.860 - Exemptions-Property and services acquired from a federal credit union
Section 82.12.865 - Exemptions-Diesel, biodiesel, and aircraft fuel for farm fuel users
Section 82.12.875 - [Expires 7/1/2028] Automotive adaptive equipment
Section 82.12.880 - Exemptions-Animal pharmaceuticals
Section 82.12.890 - Exemptions-Livestock nutrient management equipment and facilities
Section 82.12.900 - Exemptions-Anaerobic digesters
Section 82.12.910 - Exemptions-Propane or natural gas to heat chicken structures
Section 82.12.920 - Exemptions-Chicken bedding materials
Section 82.12.925 - Exemptions-Dietary supplements
Section 82.12.930 - Exemptions-Watershed protection or flood prevention
Section 82.12.935 - Exemptions-Disposable devices used to deliver prescription drugs for human use
Section 82.12.940 - Exemptions-Over-the-counter drugs for human use
Section 82.12.945 - Exemptions-Kidney dialysis devices
Section 82.12.950 - Exemptions-Steam, electricity, electrical energy
Section 82.12.956 - [Expires 6/30/2034] Exemptions-Hog fuel used to generate electricity, steam, heat, or biofuel
Section 82.12.962 - [Expires 1/1/2030] Exemptions-Use of machinery and equipment in generating electricity
Section 82.12.964 - Use of machinery and equipment used in generating electricity-Effect of exemption expiration
Section 82.12.965 - [Contingent effective date; contingent expiration date] Exemptions-Semiconductor materials manufacturing
Section 82.12.9651 - [Expires 1/1/2034] Exemptions-Gases and chemicals used in production of semiconductor materials
Section 82.12.970 - [Contingent effective date; contingent expiration date] Exemptions-Gases and chemicals used to manufacture semiconductor materials
Section 82.12.975 - [Expires 7/1/2040] Computer parts and software related to the manufacture of commercial airplanes
Section 82.12.980 - [Expires 7/1/2040] Exemptions-Labor, services, and personal property related to the manufacture of commercial airplanes
Section 82.12.983 - Exemptions-Wax and ceramic materials
Section 82.12.985 - Exemptions-Insulin
Section 82.12.986 - [Expires 7/1/2053] Exemptions-Eligible server equipment-Eligible power infrastructure-Computer data centers
Section 82.12.9861 - [Expires 7/1/2043] Exemptions-Eligible server equipment-Eligible power infrastructure-Computer data centers in counties with populations over 800,000
Section 82.12.989 - [Expires 7/1/2030] Exemptions-Internet and telecommunications infrastructure
Section 82.12.995 - Exemptions-Certain limited purpose public corporations, commissions, and authorities
Section 82.12.996 - [Expires 7/1/2030] Exemptions-Battery-powered electric marine propulsion systems-Qualifying vessels
Section 82.12.998 - Exemptions-Weatherization of a residence
Section 82.12.999 - Exemptions-Joint municipal utility services authorities
Section 82.12.9993 - Exemptions-Food, drinks, or meals furnished by a senior living community
Section 82.12.9994 - Exemptions-Bottled water-Prescription use
Section 82.12.99941 - Exemptions-Bottled water-Primary water source unsafe
Section 82.12.9995 - Exemptions-Restaurant employee meals
Section 82.12.9996 - Exemptions-Vessel deconstruction
Section 82.12.9997 - Exemptions-Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe
Section 82.12.9998 - Exemptions-Cannabis concentrates, useable cannabis, or cannabis-infused products-Products containing low amounts of THC
Section 82.12.9999 - [Expires 8/1/2028] Exemptions-Vehicles using clean alternative fuels and electric vehicles
Section 82.12.99991 - Tax preferences-Expiration dates
Section 82.12.NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024]