Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.04.600 Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district.
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This chapter does not apply to any county as defined in Title 36 RCW, any city or town as defined in Title 35 RCW, any school district or educational service district as defined in Title 28A RCW, or any library or library district as defined in Title 27 RCW, in respect to materia…
RCW 82.04.601 Exemptions—Affixing stamp services for cigarette sales.
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This chapter does not apply to compensation allowed under RCW 82.24.295 for wholesalers and retailers for their services in affixing the stamps required under chapter 82.24 RCW. For purposes of this section, "wholesaler," "retailer," and "stamp" have the same meaning as in chapte…
RCW 82.04.610 Exemptions—Import or export commerce.
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(1) This chapter does not apply to:(a) The sale of tangible personal property in export commerce; and(b) The wholesale sale of tangible personal property in import commerce, but only when the wholesale sale is:(i) A sale of unroasted coffee beans; or(ii) Between a parent company …
RCW 82.04.615 Exemptions—Certain limited purpose public corporations, commissions, and authorities.
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This chapter does not apply to public corporations, commissions, or authorities created under RCW 35.21.660 or 35.21.730 for amounts derived from sales of tangible personal property and services to:(1) A limited liability company in which the corporation, commission, or authority…
RCW 82.04.620 Exemptions—Certain prescription drugs.
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In computing tax there may be deducted from the measure of tax imposed by RCW 82.04.290(2) amounts received by physicians or clinics for drugs for infusion or injection by licensed physicians or their agents for human use pursuant to a prescription, but only if the amounts: (1) A…
RCW 82.04.627 Exemptions—Commercial airplane parts.
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(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection under federal aviation…
RCW 82.04.628 Exemptions—Commercial fertilizer, agricultural crop protection products, and seed.
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(1) This chapter does not apply to wholesale sales of commercial fertilizer, agricultural crop protection products, and seed, by an eligible distributor to an eligible retailer.(2) The definitions in this subsection apply throughout this section unless the context clearly require…
RCW 82.04.635 Exemptions—Nonprofits providing legal services to low-income persons.
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This chapter does not apply to nonprofit organizations primarily engaged in the provision of legal services to low-income individuals from whom no charge for services is collected. For the purpose of this section, "nonprofit" means an organization exempt from federal income tax u…
RCW 82.04.640 Exemptions—Washington vaccine association—Certain assessments received.
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This chapter does not apply to assessments described in RCW 70.290.030 and 70.290.040 received by a nonprofit corporation established under RCW 70.290.020.[ 2010 c 174 s 16.]Notes:Effective date—2010 c 174: See RCW 70.290.900.
RCW 82.04.645 Exemptions—Financial institutions—Amounts received from certain affiliated persons.
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(1) This chapter does not apply to amounts received by a financial institution from an affiliated person if the amounts are received from transactions that are required to be at arm's length under sections 23A or 23B of the federal reserve act as existing on June 1, 2010, or such…
RCW 82.04.650 Exemptions—Investment conduits and securitization entities.
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(1) This chapter does not apply to amounts received by investment conduits or securitization entities from cash and securities.(2) For purposes of this section, the following definitions apply:(a) "Investment conduit" means an entity formed by a financial institution as defined i…
RCW 82.04.655 Exemptions—Joint municipal utility services authorities.
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This chapter does not apply to any payments between, or any transfer of assets to or from, a joint municipal utility services authority created under chapter 39.106 RCW and any of its members.[ 2011 c 258 s 11.]Notes:Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
RCW 82.04.660 Exemptions—Environmental handling charges—Mercury-containing lights.
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(1) An exemption from the taxes imposed in this chapter is provided for:(a) Producers, with respect to environmental handling charges added to the purchase price of mercury-containing lights either by the producer or a retailer pursuant to an agreement with the producer;(b) Retai…
RCW 82.04.665 Exemptions—Adaptive recreational and rehabilitation facilities.
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(1) This chapter does not apply to any amounts received as the result of sales on a federal military reservation by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adap…
RCW 82.04.750 Exemptions—Restaurant employee meals.
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(1) This chapter does not apply in respect to meals provided by a restaurant without specific charge to its employees.(2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.[ 2015 c 86 s 302; 2011 c 55 s 1.]Notes:Effective date—2011 c 55: See note following…
RCW 82.04.755 Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
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(1) This chapter does not apply to grants received by a nonprofit organization from the matching fund competitive grant program established in RCW 70A.200.140(1)(b)(ii).(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an ex…
RCW 82.04.756 Exemptions—Cannabis cooperatives.
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(1) This chapter does not apply to any cooperative in respect to growing cannabis, or manufacturing cannabis concentrates, useable cannabis, or cannabis-infused products, as those terms are defined in RCW 69.50.101.(2) The tax preference authorized in this section is not subject …
RCW 82.04.758 Exceptions—Services for farms.
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(1) This chapter does not apply to any:(a) Person performing custom farming services for a farmer, when the person performing the custom farming services is: (i) An eligible farmer; or (ii) at least 50 percent owned by an eligible farmer; or(b) Person performing farm management s…
RCW 82.04.759 Exemptions—Newspapers—Eligible digital content.
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(1) This chapter does not apply to amounts received by any person for engaging in any of the following activities:(a) Printing a newspaper, publishing a newspaper, or both; or(b) Publishing eligible digital content by a person who reported under the printing and publishing tax cl…
RCW 82.04.760 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1704.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.04.765 Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
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(1) This chapter does not apply to the receipts attributable to the assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an expiration date.[ 2020 c 20 s…
RCW 82.04.767 Exemptions—Qualifying grants—National emergency or state of emergency.
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(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020.(2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligati…
RCW 82.04.769 Application of chapter—Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW.
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(1) This chapter does not apply to amounts received by a covered entity, opt-in entity, or entity that receives no-cost allowances, as defined in chapter 70A.65 RCW, from the receipt, generation, purchase, sale, transfer, or retirement of allowances, offset credits, or price ceil…
RCW 82.04.770 Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
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In computing the tax due under this chapter, there may be deducted any amounts derived from the pass-through charge collected by a taxpayer pursuant to chapter 70A.530 RCW.[ 2020 c 138 s 8.]Notes:Application of RCW 82.32.805 and 82.32.808—2020 c 138: See note following RCW 70A.53…
RCW 82.04.775 Application of chapter—Amounts received under chapter 70A.535 RCW.
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(1) This chapter does not apply to amounts received from the generation, purchase, sale, transfer, or retirement of credits under chapter 70A.535 RCW.(2) The provisions of RCW 82.32.805 and 82.32.808 do not apply to subsection (1) of this section.[ 2021 c 317 s 16.]Notes:Severabi…
RCW 82.04.777 Application of chapter—Amounts received under chapter 70A.555 RCW.
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(1) This chapter does not apply to the receipts of a battery stewardship organization formed under chapter 70A.555 RCW from charges to participating producers under a battery stewardship program as provided in RCW 70A.555.060.(2) This section is not subject to the requirements of…
RCW 82.04.900 Construction—1961 c 15.
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RCW 82.04.440 shall have retrospective effect to August 1, 1950, as well as have prospective effect.[ 1961 c 15 s 82.04.900. Prior: 1951 1st ex.s. c 9 s 15.]