Title 82 — Title 82 EXCISE TAXES

The provisions of this chapter do not apply in respect to the use of computers, computer components, computer accessories, computer software, digital goods, or digital codes, irrevocably donated to any public or private nonprofit school or college, as defined under chapter 84.36 …

The provisions of this chapter shall not apply in respect to the use of any item acquired by a health or social welfare organization, as defined in RCW 82.04.431, of items necessary for new construction of alternative housing for youth in crisis, so long as the facility will be a…

(1) The provisions of this chapter do not apply in respect to the use of food and food ingredients for human consumption. "Food and food ingredients" has the same meaning as in RCW 82.08.0293.(2) The exemption of "food and food ingredients" provided for in subsection (1) of this …

The provisions of this chapter shall not apply in respect to the use of feed by persons for the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.[ 1985 c 148 s …

The provisions of this chapter shall not apply with respect to the use of feed consumed by livestock at a public livestock market.[ 1986 c 265 s 2.]

(1) The provisions of this chapter do not apply with respect to the use of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.12.0293.(2) The definitions in R…

The provisions of this chapter shall not apply with respect to the use of diesel fuel in the operation of watercraft in commercial deep sea fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial deep s…

The provisions of this chapter shall not apply in respect to the use by artistic or cultural organizations of:(1) Objects of art;(2) Objects of cultural value;(3) Objects to be used in the creation of a work of art, other than tools; or(4) Objects to be used in displaying art obj…

The provisions of this chapter shall not apply with respect to the use of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.[ 19…

(1) The provisions of this chapter shall not apply in respect to the use of:(a) Production equipment rented to a motion picture or video production business;(b) Production equipment acquired and used by a motion picture or video production business in another state, if the acquis…

The provisions of this chapter shall not apply in respect to the use of cigarettes sold by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.[ 2008 c 228 s 4; 2005 c 11…

(1) The provisions of this chapter do not apply in respect to the use of vapor products sold by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.(2) The definitions in RCW …

The provisions of this chapter shall not apply with respect to the use of used park model trailers, as defined in RCW 82.45.032.[ 2001 c 282 s 4.]Notes:Intent—Effective date—2001 c 282: See notes following RCW 82.08.032.

The tax imposed by RCW 82.12.020 shall not apply in respect to:(1) The use of used mobile homes as defined in RCW 82.45.032.(2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of t…

The provisions of this chapter shall not apply with respect to the use of used floating homes, as defined in RCW 82.45.032.[ 1984 c 192 s 4.]

The tax imposed by RCW 82.12.020 does not apply in respect to the use of:(1) Printed newspapers as defined in RCW 82.08.0253; and(2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper:(a) Shares content with the printed newspaper; a…

The provisions of this chapter do not apply in respect to the use of academic transcripts, including academic transcripts transferred electronically.[ 2009 c 535 s 619; 1996 c 272 s 3.]Notes:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Effective date—1996 c 2…

A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), in th…

See chapter 82.34 RCW.

(1) A seller is entitled to a credit or refund for use taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.(2) For purposes of this section, "bad debts" does not include:(a) Amounts due on property that re…

The provisions of this chapter shall not apply: (1) To the value of core deposits or credits in a retail or wholesale sale; or (2) to the fees imposed under RCW 70A.205.405 upon the sale of a new replacement vehicle tire. For purposes of this section, the term "core deposits or c…

(1) Every person who is subject to a collection obligation under chapter 82.08 RCW must obtain from the department a certificate of registration. Such persons must, at the time of making sales of tangible personal property, digital goods, digital codes, digital automated services…

(1) In the collection of the use tax on vehicles, the department of revenue may designate the county auditors of the several counties of the state as its collecting agents. Upon such designation, it shall be the duty of each county auditor to collect the tax at the time an applic…

In the case of installment sales and leases of personal property, the department, by rule, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.[ 2003 c 168 s 216; 1975 1st ex.s. c 278 s 54; 196…

The department of revenue, by general regulation, shall provide that a taxpayer whose regular books of account are kept on a cash receipts basis may file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu …

The provisions of chapter 82.32 RCW, insofar as applicable, shall have full force and application with respect to taxes imposed under the provisions of this chapter.[ 1961 c 15 s 82.12.080. Prior: 1949 c 228 s 9, part; 1945 c 249 s 8, part; 1943 c 156 s 10, part; 1939 c 225 s 18,…

When computing the tax levied by RCW 82.12.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the purchase price, the consumer must remit tax or the retailer must collect and remit tax …

(1) Except as provided in subsection (5) of this section, the use of each product acquired in a bundled transaction is subject to the tax imposed by RCW 82.12.020 if the use of any of its component products is subject to the tax imposed by RCW 82.12.020.(2) The use of each produc…

(1) The tax imposed by RCW 82.12.020 does not apply to the use of standard financial information by qualifying international investment management companies or persons affiliated, as defined in RCW 82.04.293, with a qualifying international investment management company. The exem…

(1)(a) The tax levied by RCW 82.12.020 does not apply to the use of:(i) Large private airplanes owned by nonresidents of this state; and(ii) Labor and services rendered in respect to repairing, cleaning, altering, or improving large private airplanes owned by nonresidents of this…

(1) The provisions of this chapter do not apply in respect to the use of any article of personal property, valued at less than twelve thousand dollars, purchased or received as a prize in a contest of chance, as defined in RCW 82.04.285, from a nonprofit organization or a library…

(1) The tax levied by RCW 82.12.020 does not apply to the use of tangible personal property purchased on a federal military reservation sold to a disabled veteran or member of the armed forces by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal interna…

(1) The provisions of this chapter do not apply in respect to the use of a vessel thirty feet or longer if a nonresident individual:(a) Purchased the vessel from a vessel dealer in accordance with RCW 82.08.700;(b) Purchased the vessel in the state from a person other than a vess…

(1) The provisions of this chapter do not apply with respect to the use of goods or services by an eligible farmer.(2) The definitions, conditions, and requirements of RCW 82.08.702 apply to this section.[ 2024 c 222 s 2.]Notes:Tax preference performance statement exemption—Autom…

(1) The tax levied by RCW 82.12.020 does not apply to the use of feminine hygiene products.(2) "Feminine hygiene products" has the same meaning as provided in RCW 82.08.798.[ 2020 c 350 s 4.]Notes:Tax preference performance statement—Findings—Intent—Exemption from automatic expir…

(1) Except as otherwise provided in this section, the provisions of this chapter do not apply to the use of a vessel exempt from registration under RCW 88.02.570(12).(2) The use of a vessel exempt from registration under RCW 88.02.570(12) for chartering with a captain or crew is …

(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310, by the manufacturer of the vessel:(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, to include performance, endur…

(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310, by a vessel dealer registered under chapter 88.02 RCW:(a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, if the ve…

If a vessel held in inventory is used by a vessel dealer or vessel manufacturer for personal use, use tax shall be due based only on the reasonable rental value of the vessel used, but only if the vessel dealer or manufacturer can show that the vessel is truly held for sale and t…

(1) The provisions of this chapter shall not apply in respect to the use of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to labo…

The provisions of this chapter shall not apply in respect to the use of ostomic items by colostomy, ileostomy, or urostomy patients. "Ostomic items" has the same meaning as in RCW 82.08.804.[ 2004 c 153 s 107.]Notes:Retroactive effective date—Effective date—2004 c 153: See note f…

(1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services r…

(1) The provisions of this chapter do not apply in respect to the use, by a printer or publisher, of computer equipment, including repair parts and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed mat…

(1) The tax levied by this chapter does not apply to the value of delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.(2) "Delivery charges" and "direct mail" have the same mea…

(1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a comprehensive cancer center. The exemption in this section does not apply to the use of construction materials, office equipment, building equipment, administra…

(1)(a) Except as provided in subsection (4) of this section, the provisions of this chapter do not apply in respect to the use of new passenger cars, light duty trucks, and medium duty passenger vehicles, which (i) are exclusively powered by a clean alternative fuel or (ii) use a…

(1) For the purposes of this section, "air pollution control facilities" mean any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of r…

*** CHANGE IN 2026 *** (SEE 2367.SL) ***(1) For the purposes of this section:(a) "Air pollution control facilities" means any treatment works, control devices and disposal systems, machinery, equipment, structure, property, property improvements, and accessories, that are install…

(1) This chapter does not apply to the use of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalizat…

(1) Subject to the limitations in this subsection and RCW 82.08.993(1)(c), beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, 50 percent of the tax levied by RCW 82.12.020 does not apply to sales or lease…