Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.12.010 Definitions.
14.2K chars
*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***For the purposes of this chapter:(1) The meaning ascribed to words and phrases in chapters 82.04 and 82.08 RCW, insofar as applicable, has full force and effect with respect to taxes imposed under the provisions of this chapter. "Consumer…
RCW 82.12.020 Use tax imposed.
17.1K chars
*** CHANGE IN 2026 *** (SEE 2711-S.SL) ****** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1) There is levied and collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any:(a) Article of tangible personal property acquired …
RCW 82.12.0201 Dedication of taxes—Comprehensive performance audits.
0.6K chars
Beginning on December 8, 2005, 0.16 percent of the taxes collected under RCW 82.12.020 based on the rate in RCW 82.08.020(1) shall be dedicated to funding comprehensive performance audits under RCW 43.09.470. Revenue identified in this section shall be deposited in the performanc…
RCW 82.12.0203 Refinery fuel gas—Value—Tax rate—Local use tax exemption.
4.2K chars
(1)(a) The value of the article used with respect to refinery fuel gas subject to tax under this chapter is the three-year average spot price of natural gas as calculated by the department.(b) For the purposes of this section, "three-year average spot price of natural gas" means …
RCW 82.12.0205 Exemptions—Waste vegetable oil.
0.3K chars
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 note…
RCW 82.12.0207 Exemptions—Adapted housing—Disabled veterans—Construction.
0.6K chars
(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, co…
RCW 82.12.0208 Exemptions—Digital codes.
6.1K chars
*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(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.…
RCW 82.12.022 Natural or manufactured gas—Use tax imposed—Exemption.
8.5K chars
(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 o…
RCW 82.12.023 Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
0.2K chars
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.
RCW 82.12.024 Deferral of use tax on certain users of natural or manufactured gas.
5.2K chars
(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 Administrat…
RCW 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.
2.5K chars
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 f…
RCW 82.12.02525 Exemptions—Sale of copied public records by state and local agencies.
0.9K chars
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…
RCW 82.12.0253 Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
0.3K chars
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 82.04.42…
RCW 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.
3.8K chars
(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 (…
RCW 82.12.0255 Exemptions—Nontaxable tangible personal property, warranties, and digital products.
0.8K chars
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…
RCW 82.12.0256 Exemptions—Use of motor vehicle and special fuel—Conditions.
2.1K chars
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 transportation…
RCW 82.12.02565 Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.
1.9K chars
(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 …
RCW 82.12.025651 Exemptions—Use of machinery and equipment by public research institutions.
0.8K chars
(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…
RCW 82.12.02566 Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
1.4K chars
(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…
RCW 82.12.025661 Exemptions—Aircraft maintenance repair—Building construction.
1.1K chars
(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 sub…
RCW 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.
0.3K chars
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 c 1…
RCW 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.
0.5K chars
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…
RCW 82.12.0257 Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.
0.8K chars
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…
RCW 82.12.0258 Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.
0.8K chars
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…
RCW 82.12.0259 Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
1.2K chars
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…
RCW 82.12.02595 Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.
2.0K chars
(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…
RCW 82.12.0261 Exemptions—Use of livestock.
0.4K chars
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 …
RCW 82.12.0262 Exemptions—Use of poultry for producing poultry and poultry products for sale.
0.2K chars
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.
RCW 82.12.0263 Exemptions—Use of fuel by extractor or manufacturer thereof.
1.4K chars
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…
RCW 82.12.0264 Exemptions—Use of dual-controlled motor vehicles by school for driver training.
0.9K chars
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…
RCW 82.12.0265 Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.
0.5K chars
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 …
RCW 82.12.0266 Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state.
0.7K chars
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…
RCW 82.12.0267 Exemptions—Use of semen in artificial insemination of livestock.
0.2K chars
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.
RCW 82.12.0268 Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
0.6K chars
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…
RCW 82.12.02685 Exemptions—Use of tangible personal property related to farmworker housing.
2.2K chars
(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…
RCW 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.
1.1K chars
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…
RCW 82.12.0271 Exemptions—Use of wearing apparel only as a sample for display for sale.
0.3K chars
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 RCW…
RCW 82.12.0272 Exemptions—Use of personal property in single trade shows.
0.4K chars
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; 1980…
RCW 82.12.0273 Exemptions—Use of pollen.
0.2K chars
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.
RCW 82.12.0274 Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.
1.2K chars
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 territo…
RCW 82.12.02745 Exemptions—Use by free hospitals of certain items.
0.4K chars
(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 patien…
RCW 82.12.02747 Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.
0.6K chars
(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 …
RCW 82.12.02748 Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
0.3K chars
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.
RCW 82.12.02749 Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.
0.5K chars
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…
RCW 82.12.0275 Exemptions—Use of certain drugs or family planning devices.
1.2K chars
(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 used…
RCW 82.12.0276 Exemptions—Use of returnable containers for beverages and foods.
0.3K chars
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 82.…
RCW 82.12.0277 Exemptions—Certain medical items.
2.5K chars
(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 pro…
RCW 82.12.0279 Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
0.7K chars
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…
RCW 82.12.0282 Exemptions—Use of vans as ride-sharing vehicles.
3.4K chars
(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…
RCW 82.12.0283 Exemptions—Use of certain irrigation equipment.
0.8K chars
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 ir…