Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.12.818 Additional tax on use of motor vehicles if vehicle value exceeds $100,000.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***(1) Except as provided in subsection (3) of this section, in addition to the tax imposed under RCW 82.12.020, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer a…
RCW 82.12.820 Exemptions—Warehouse and grain elevators and distribution centers.
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(1) Wholesalers or third-party warehousers who own or operate warehouses or grain elevators, and retailers who own or operate distribution centers, and who have paid the tax levied under RCW 82.12.020 on:(a) Material-handling equipment and racking equipment and labor and services…
RCW 82.12.832 Exemptions—Use of gun safes.
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The provisions of this chapter do not apply with respect to the use of gun safes as defined in RCW 82.08.832.[ 1998 c 178 s 2.]Notes:Effective date—1998 c 178: See note following RCW 82.08.832.
RCW 82.12.834 Exemptions—Sales/leasebacks by regional transit authorities.
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This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of an op…
RCW 82.12.845 Use of motorcycles loaned to department of licensing.
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This chapter does not apply to the use of motorcycles that are loaned to the department of licensing exclusively for the provision of motorcycle training under RCW 46.20.520, or to persons contracting with the department to provide this training.[ 2001 c 121 s 1.]
RCW 82.12.850 Exemptions—Conifer seed.
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The provisions of this chapter do not apply in respect to the use of conifer seed to grow seedlings if the seedlings are grown by a person other than the owner of the seed. This section applies only if the seedlings will be used for growing timber outside Washington, or if the ow…
RCW 82.12.855 Exemptions—Replacement parts for qualifying farm machinery and equipment.
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(1) The provisions of this chapter do not apply in respect to the use by an eligible farmer of:(a) Replacement parts for qualifying farm machinery and equipment;(b) Labor and services rendered in respect to the installing of replacement parts; and(c) Labor and services rendered i…
RCW 82.12.860 Exemptions—Property and services acquired from a federal credit union.
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(1) This chapter does not apply to state credit unions with respect to the use of any article of tangible personal property, digital good, digital code, digital automated service, service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), or extended warranty, a…
RCW 82.12.865 Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
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(1) The provisions of this chapter do not apply with respect to the use of diesel fuel, biodiesel fuel, or aircraft fuel, by a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt und…
RCW 82.12.875 Automotive adaptive equipment.
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(1) The tax imposed by RCW 82.12.020 does not apply to the use of prescribed add-on automotive adaptive equipment or to labor and services rendered in respect to the installation and repairing of such equipment. The exemption under this section only applies if the sale of the pre…
RCW 82.12.880 Exemptions—Animal pharmaceuticals.
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(1) The provisions of this chapter do not apply with respect to the use by farmers or by veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is administered to …
RCW 82.12.890 Exemptions—Livestock nutrient management equipment and facilities.
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(1) The provisions of this chapter do not apply with respect to the use by an eligible person of:(a) Qualifying livestock nutrient management equipment;(b) Labor and services rendered in respect to installing, repairing, cleaning, altering, or improving qualifying livestock nutri…
RCW 82.12.900 Exemptions—Anaerobic digesters.
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The provisions of this chapter do not apply with respect to:(1) Equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment, or to services rendered in respect…
RCW 82.12.910 Exemptions—Propane or natural gas to heat chicken structures.
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(1) The provisions of this chapter do not apply with respect to the use by a farmer of propane or natural gas to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures used to house chickens. The structures must be used …
RCW 82.12.920 Exemptions—Chicken bedding materials.
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(1) The provisions of this chapter do not apply with respect to the use by a farmer of bedding materials used to accumulate and facilitate the removal of chicken manure. The farmer must be raising chickens that are sold as agricultural products.(2) The exemption certificate, reco…
RCW 82.12.925 Exemptions—Dietary supplements.
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The provisions of this chapter shall not apply to the use of dietary supplements dispensed or to be dispensed to patients, pursuant to a prescription, if the dietary supplements are for human use. "Dietary supplement" has the same meaning as in RCW 82.08.0293.[ 2003 c 168 s 304.]…
RCW 82.12.930 Exemptions—Watershed protection or flood prevention.
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The provisions of this chapter do not apply with respect to the use by municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services as defined in RCW 82.04.050(2)(a) rendered in respect to contracts …
RCW 82.12.935 Exemptions—Disposable devices used to deliver prescription drugs for human use.
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The provisions of this chapter shall not apply to the use of disposable devices used to deliver drugs for human use, pursuant to a prescription. Disposable devices means the same as provided in RCW 82.08.935.[ 2003 c 168 s 407.]Notes:Effective dates—Part headings not law—2003 c 1…
RCW 82.12.940 Exemptions—Over-the-counter drugs for human use.
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The provisions of this chapter shall not apply to the use of over-the-counter drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the over-the-counter drugs are for human use. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281.[ 2003 c 16…
RCW 82.12.945 Exemptions—Kidney dialysis devices.
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The provisions of this chapter shall not apply to the use of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered…
RCW 82.12.950 Exemptions—Steam, electricity, electrical energy.
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The provisions of this chapter shall not apply in respect to the use of steam, electricity, or electrical energy.[ 2003 c 168 s 704.]Notes:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
RCW 82.12.956 Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
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(1) The provisions of this chapter do not apply with respect to the use of hog fuel for production of electricity, steam, heat, or biofuel.(2) For the purposes of this section:(a) "Hog fuel" has the same meaning as provided in RCW 82.08.956; and(b) "Biofuel" has the same meaning …
RCW 82.12.962 Exemptions—Use of machinery and equipment in generating electricity.
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(1)(a) Subject to the requirements of this section, the tax imposed by RCW 82.12.020 does not apply to machinery and equipment used directly in generating electricity using fuel cells, wind, sun, biomass energy, tidal or wave energy, geothermal resources, or technology that conve…
RCW 82.12.964 Use of machinery and equipment used in generating electricity—Effect of exemption expiration.
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(1) Except as provided in subsection (2) of this section, the expiration of RCW 82.12.02567 and 82.12.962 do not require the payment of, or authorize the department to assess, use tax imposed by or under the authority of RCW 82.12.020, 81.104.170, and chapter 82.14 RCW, on the us…
RCW 82.12.965 Exemptions—Semiconductor materials manufacturing.
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(1) The provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient or component of new buildings used for the manufacturing of semiconductor materials during the course of constructing such buildings or…
RCW 82.12.9651 Exemptions—Gases and chemicals used in production of semiconductor materials.
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(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials. This exemption is limited to gases and chemicals used in the production process to grow the pr…
RCW 82.12.970 Exemptions—Gases and chemicals used to manufacture semiconductor materials.
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(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the manufacturing of semiconductor materials. This exemption is limited to gases and chemicals used in the manufacturing process to grow …
RCW 82.12.975 Computer parts and software related to the manufacture of commercial airplanes.
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(1) The provisions of this chapter do not apply in respect to the use of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.12.02565, used primarily in the development, design, and engineering of aerospace products or in provid…
RCW 82.12.980 Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.
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(1) The provisions of this chapter do not apply with respect to the use of:(a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for (i) a manufacturer engaged in the manufacturing of commercial airplanes or the fusel…
RCW 82.12.983 Exemptions—Wax and ceramic materials.
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The provisions of this chapter do not apply with respect to the use of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.[ 2010 c 225 s 2.]Notes:Reviser's note: Chapter…
RCW 82.12.985 Exemptions—Insulin.
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The provisions of this chapter shall not apply in respect to the use of insulin by humans.[ 2004 c 153 s 103.]Notes:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
RCW 82.12.986 Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.
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(1)(a) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center for which an exemption certificate under RCW…
RCW 82.12.9861 Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.
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(1) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to the use of labor and services rendered …
RCW 82.12.989 Exemptions—Internet and telecommunications infrastructure.
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(1) Provided an exemption certificate has been issued pursuant to RCW 82.08.989, the provisions of this chapter do not apply with respect to the use of:(a) Labor and services rendered in respect to the installation of any equipment or other tangible personal property incorporated…
RCW 82.12.994 Exemptions—Zero emission buses.
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(1) The provisions of this chapter do not apply with respect to the use of zero emission buses purchased by a transit agency or by a federally recognized Indian tribe to provide public transportation services.(2) For the purposes of this section.(a) "Transit agency" means a city-…
RCW 82.12.995 Exemptions—Certain limited purpose public corporations, commissions, and authorities.
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(1) The provisions of this chapter do not apply with respect to the use of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.(2) For purposes of this section, "eligible entity" …
RCW 82.12.996 Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
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(1) The tax imposed by RCW 82.12.020 does not apply to the use of:(a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;(b) New vessels equipped with propulsion systems that qualify under (a) of this subsection;(c)(i) Batt…
RCW 82.12.998 Exemptions—Weatherization of a residence.
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(1) The provisions of this chapter do not apply to the use of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a compone…
RCW 82.12.999 Exemptions—Joint municipal utility services authorities.
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The tax levied by RCW 82.12.020 shall not apply to any sales, or uses by, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.[ 2011 c 258 s 13.]Notes:Short title—Purpose—Intent—2011 c 258: See RCW 39.1…
RCW 82.12.9993 Exemptions—Food, drinks, or meals furnished by a senior living community.
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This chapter does not apply to food, drinks, or meals furnished by a senior living community to tenants as part of a rental or residency agreement for which no separate charge is made, regardless of whether the tenant is a resident for purposes of chapter 18.20 or 18.390 RCW.[ 20…
RCW 82.12.9994 Exemptions—Bottled water—Prescription use.
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(1) The provisions of this chapter do not apply in respect to the use of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition.(2) For the purposes of this sectio…
RCW 82.12.99941 Exemptions—Bottled water—Primary water source unsafe.
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The provisions of this chapter do not apply in respect to the use of bottled water by persons whose primary source of drinking water is unsafe as provided in RCW 82.08.99941.[ 2017 3rd sp.s. c 28 s 106.]Notes:Reviser's note: The tax preference enacted in section 106, chapter 28, …
RCW 82.12.9995 Exemptions—Restaurant employee meals.
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(1) The provisions of this chapter do not apply in respect to a meal provided without specific charge by a restaurant to its employees.(2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.[ 2015 c 86 s 304; 2011 c 55 s 3.]Notes:Effective date—2011 c 55: S…
RCW 82.12.9997 Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
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The taxes imposed by this chapter do not apply to the use of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490. "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused p…
RCW 82.12.9998 Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.
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(1) The provisions of this chapter do not apply to:(a) The use of cannabis concentrates, useable cannabis, or cannabis-infused products, identified by the department of health in rules adopted under RCW 69.50.375(4) in chapter 246-70 WAC as being a compliant cannabis product, by …
RCW 82.12.9999 Exemptions—Vehicles using clean alternative fuels and electric vehicles.
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(1) Beginning August 1, 2019, beginning with sales made or lease agreements signed on or after the qualification period start date:(a) The provisions of this chapter do not apply as provided in (b) of this subsection in respect to the use of new or used passenger cars, light duty…
RCW 82.12.99991 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 1706.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.