Title 82, EXCISE TAXES

The provisions of this chapter do not apply with respect to the use of waste vegetable oil that is used by a person in the production of biodiesel for personal use. The definitions in RCW 82.08.0205 apply to this section. [ 2008 c 237 s 3.] Notes: Effective date—2008 c 237: See n…

(1) An eligible purchaser who has paid the tax levied by RCW 82.12.020 on materials incorporated as an ingredient or component of adapted housing is eligible for an exemption from all or a portion of that tax in the form of a remittance. (2) All of the eligibility requirements, c…

(1) The provisions of this chapter do not apply in respect to the use of a digital code for one or more digital products, if the use of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.12.020. (2) The provisions of this chapter do not…

(1) A use tax is levied on every person in this state for the privilege of using natural gas or manufactured gas, including compressed natural gas and liquefied natural gas, within this state as a consumer. (2) The tax must be levied and collected in an amount equal to the value …

The tax levied by RCW 82.12.020 shall not apply in respect to the use of natural or manufactured gas that is taxable under RCW 82.12.022. [ 1994 c 124 s 10; 1989 c 384 s 5.] Notes: Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.

(1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Direct service industrial customer" means a person who is an industrial customer that contracts for the purchase of power from the Bonneville Power Administra…

The provisions of this chapter do not apply in respect to the use: (1) Of any article of tangible personal property or any digital good or digital code, and any services that were rendered in respect to such property, brought into the state of Washington by a nonresident thereof …

The provisions of this chapter do not apply with respect to the use of public records sold by state and local agencies, as the terms are defined in RCW 42.56.010, including public records transferred electronically that are obtained under a request for the record for which no fee…

The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property the sale of which is specifically taxable under chapter 82.16 RCW. [ 1980 c 37 s 53. Formerly RCW 82.12.030(3).] Notes: Intent—1980 c 37: See note following RCW 82.04…

(1) The provisions of this chapter do not apply in respect to the use of: (a) Any airplane used primarily in (i) conducting interstate or foreign commerce by transporting property or persons for hire or by performing services under a contract with the United States government or …

The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service which the state is prohibited from taxing under the Constitution of the state…

The provisions of this chapter do not apply in respect to the use of: (1) Special fuel purchased in this state upon which a refund is obtained as provided in RCW 82.38.180(1)(b); and (2) Motor vehicle and special fuel if: (a) The fuel is used for the purpose of public transportat…

(1) The provisions of this chapter do not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to the use by a person engaged in testing for a manufacturer …

(1) The provisions of this chapter do not apply in respect to the use by a public research institution of machinery and equipment used primarily in a research and development operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, al…

(1) The provisions of this chapter shall not apply with respect to the use of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or in respect to the use of tangible personal property that at one time is incorporate…

(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) An eligible maintenance repair operator; or (ii) a port district, political su…

The provisions of this chapter shall not apply in respect to the use of carbon, petroleum coke, coal tar, pitch, and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale. [ 1996 c 170 s 2.] Notes: Effective date—1996 …

The provisions of this chapter shall not apply in respect to the use of tangible personal property by a consumer as defined in RCW 82.04.190(6) if the tangible personal property is incorporated into, installed in, or attached to a building or other structure that is an integral p…

The provisions of this chapter do not apply in respect to the use of any article of personal property included within the transfer of the title to the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, b…

The provisions of this chapter do not apply in respect to the use of personal property (including household goods) that has been used in conducting a farm activity, if such property was purchased from a farmer as defined in RCW 82.04.213 at an auction sale held or conducted by an…

The provisions of this chapter do not apply in respect to the use of personal property or the use of digital automated services or services defined in *RCW 82.04.050 (2)(a) or (6)(c) by corporations that have been incorporated under any act of the congress of the United States an…

(1) This chapter does not apply to the use by a nonprofit charitable organization or state or local governmental entity of personal property that has been donated to the nonprofit charitable organization or state or local governmental entity, or to the subsequent use of the prope…

The provisions of this chapter shall not apply in respect to the use of livestock, as defined in RCW 16.36.005, for breeding purposes where said animals are registered in a nationally recognized breed association; or to sales of cattle and milk cows used on the farm. [ 2001 c 118…

The provisions of this chapter shall not apply in respect to the use of poultry in the production for sale of poultry or poultry products. [ 1980 c 37 s 61. Formerly RCW 82.12.030(11).] Notes: Intent—1980 c 37: See note following RCW 82.04.4281.

The provisions of this chapter do not apply in respect to the use of biomass fuel by the extractor or manufacturer thereof when used directly in the operation of the particular extractive operation or manufacturing plant which produced or manufactured the same. For purposes of th…

The provisions of this chapter shall not apply in respect to the use of motor vehicles, equipped with dual controls, which are loaned to and used exclusively by a school in connection with its driver training program: PROVIDED, That this exemption and the term "school" shall appl…

The provisions of this chapter shall not apply in respect to the use by a bailee of any article of tangible personal property which is entirely consumed in the course of research, development, experimental and testing activities conducted by the user, provided the acquisition or …

The provisions of this chapter shall not apply in respect to the use by residents of this state of motor vehicles and trailers acquired and used while such persons are members of the armed services who are stationed outside this state pursuant to military orders and residing outs…

The provisions of this chapter shall not apply in respect to the use of semen in the artificial insemination of livestock. [ 1980 c 37 s 66. Formerly RCW 82.12.030(16).] Notes: Intent—1980 c 37: See note following RCW 82.04.4281.

The provisions of this chapter shall not apply in respect to the use of form lumber by any person engaged in the constructing, repairing, decorating or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, Tha…

(1) The provisions of this chapter shall not apply in respect to the use of tangible personal property that becomes an ingredient or component of buildings or other structures, in which at least 50 percent of housing units in the development are used as farmworker housing, during…

The provisions of this chapter shall not apply in respect to the use of any sand, gravel, or rock to the extent of the cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling such sand, gra…

The provisions of this chapter shall not apply in respect to the use of wearing apparel only as a sample for display for the purpose of effecting sales of goods represented by such sample. [ 1980 c 37 s 69. Formerly RCW 82.12.030(19).] Notes: Intent—1980 c 37: See note following …

The provisions of this chapter do not apply in respect to the use of personal property held for sale and displayed in single trade shows for a period not in excess of thirty days, the primary purpose of which is to promote the sale of products or services. [ 2009 c 535 s 616; 198…

The provisions of this chapter shall not apply in respect to the use of pollen. [ 1980 c 37 s 71. Formerly RCW 82.12.030(21).] Notes: Intent—1980 c 37: See note following RCW 82.04.4281.

The provisions of this chapter do not apply in respect to: (1) The use of the personal property of one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation, merger, or incorporation of any part of the territ…

(1) The provisions of this chapter shall not apply in respect to the use by free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals. (2) As used in this section, "free hospital" means a hospital that does not charge patie…

(1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank. The exemption in this section does not apply to the use of construction …

The provisions of this chapter shall not apply in respect to the use of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing purposes. [ 1996 c 141 s 2.] Notes: Effective date—1996 c 141: See note following RCW 82.08.02806.

The tax levied by RCW 82.08.020 does not apply to the use of medical supplies, chemicals, or materials by an organ procurement organization exempt under RCW 82.04.326. The definitions of medical supplies, chemicals, and materials in RCW 82.08.02807 apply to this section. This exe…

(1) The provisions of this chapter shall not apply in respect to the use of drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the drugs are for human use. (2) The provisions of this chapter shall not apply in respect to the use of drugs or devices use…

The provisions of this chapter shall not apply in respect to the use of returnable containers for beverages and foods, including but not limited to soft drinks, milk, beer, and mixers. [ 1980 c 37 s 74. Formerly RCW 82.12.030(24).] Notes: Intent—1980 c 37: See note following RCW …

(1) The provisions of this chapter shall not apply in respect to the use of: (a) Prosthetic devices prescribed, fitted, or furnished for an individual by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such pr…

The provisions of this chapter shall not apply in respect to the use of ferry vessels of the state of Washington or of local governmental units in the state of Washington in transporting pedestrian or vehicular traffic within and outside the territorial waters of the state, in re…

(1) The tax imposed by this chapter does not apply with respect to the use of passenger motor vehicles used primarily for ride sharing or ride sharing for persons with special transportation needs, as defined in RCW 46.74.010, if the vehicles are used as ride-sharing vehicles for…

The provisions of this chapter do not apply to the use of irrigation equipment if: (1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor; (2) The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the …