Title 82 — Title 82 EXCISE TAXES

(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…

(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…

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…

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.

(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…

(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…

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.

(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…

(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…

(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…

(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…

(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 …

(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…

(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…

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.

(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…

(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…

(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…

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…

(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…

(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 82.04.440 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.]

*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***For the purposes of this chapter:(1)(a)(i) "Selling price" includes "sales price." "Sales price" means the total amount of consideration, except separately stated trade-in property of like kind, including cash, credit, property, and servi…

For purposes of this chapter, "retail car rental" means renting a rental car, as defined in RCW 46.04.465, to a consumer.[ 1992 c 194 s 2.]Notes:Effective dates—1992 c 194: See note following RCW 46.04.466.

For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to …

*** CHANGE IN 2026 *** (SEE 2711-S.SL) ****** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1) There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state of:(a) Tangible personal property, unless the sale is specifical…

Before January 1, 1994, and January 1st of each odd-numbered year thereafter:The department of licensing, with the assistance of the department of revenue, must provide the office of financial management and the fiscal committees of the legislature with an updated estimate of the…

For purposes of this chapter, a retail sale of linen and uniform supply services is deemed to occur at the place of delivery to the customer. "Linen and uniform supply services" means the activity of providing customers with a supply of clean linen, towels, uniforms, gowns, prote…

The tax levied by RCW 82.08.020 does not apply to sales of trail grooming services to the state of Washington or nonprofit corporations organized under chapter 24.03A RCW. For the purposes of this section, "trail grooming" means the activity of snow compacting, snow redistributio…

(1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use.(2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner pre…

*** CHANGE IN 2026 *** (SEE 6346-S.SL) ***(1) A working families' tax credit, funded by sales and use tax imposed, is provided to eligible low-income persons for calendar years beginning on or after January 1, 2022. The credit is refundable and is calculated as provided in this s…

(1) The department must assess the implementation of the working families' tax credit in a report to the legislature to identify administrative or resource issues that require legislative action. The department must submit the report to the finance committee of the house of repre…

(1) An eligible purchaser who has paid the tax levied by RCW 82.08.020 on materials incorporated into, and labor and services rendered in respect to, adapted housing is eligible for an exemption from all or a portion of those taxes in the form of a remittance. The total amount of…

*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1) The tax imposed by RCW 82.08.020 does not apply to the sale of a digital code for one or more digital products if the sale of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.08.020.(2)(a)…

(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767.(2) Nothing in this section may be construed to:(a) Imply that the tax levied by RCW 82.08.020 applies to any circum…

The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be constru…

The tax levied by RCW 82.08.020 shall not apply to sales made by persons in the course of business activities with respect to which tax liability is specifically imposed under chapter 82.16 RCW, when the gross proceeds from such sales must be included in the measure of the tax im…

The tax levied by RCW 82.08.020 does not apply to the sale of public records by state and local agencies, as the terms are defined in RCW 42.56.010, that are copied or transferred electronically under a request for the record for which no fee is charged other than a statutorily s…

(1) The tax levied by RCW 82.08.020 does not apply to:(a) The distribution and newsstand sale of printed newspapers; and(b) The sale of newspapers transferred electronically, provided that the electronic version of a printed newspaper:(i) Shares content with the printed newspaper…

The tax levied by RCW 82.08.020 does not apply to subscription sales of magazines or periodicals, including magazines and periodicals transferred electronically to the buyer, for the purposes of fund-raising by (1) educational institutions as defined in RCW 82.04.170, or (2) nonp…

The tax levied by RCW 82.08.020 does not apply to sales of academic transcripts by educational institutions, including academic transcripts transferred electronically.[ 2009 c 535 s 508; 1996 c 272 s 2.]Notes:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Effec…

The tax levied by RCW 82.08.020 shall not apply to sales which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.[ 1980 c 37 s 22. Formerly RCW 82.08.030(4).]Notes:Intent—1980 c 37: See note following RCW 82.…

(1) The tax levied by RCW 82.08.020 does not apply to sales of motor vehicle and special fuel if:(a) The fuel is purchased for the purpose of public transportation and the purchaser is entitled to a refund or an exemption under RCW 82.38.080(1) (f) and (g) or 82.38.180(3)(b); or(…

*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***The tax levied by RCW 82.08.020 does not apply to sales (including transfers of title through decree of appropriation) heretofore or hereafter made of the entire operating property of a publicly or privately owned public utility, or of a …

(1)(a) The tax levied by RCW 82.08.020 does not apply to sales to a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to sales to a person engaged in testing for a manufacturer or proces…

(1)(a) The tax levied by RCW 82.08.020 does not apply to sales to a public research institution of machinery and equipment used primarily in a research and development operation, or to sales of or charges made for labor and services rendered in respect to installing, repairing, c…

(1) The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or to sales of tangible personal property that at one time is incorporated into the prototype but is…

(1) Subject to the requirements of this section, the tax levied by RCW 82.08.020 does not apply to:(a) Charges for labor and services rendered in respect to the constructing of new buildings, made to: (i) An eligible maintenance repair operator engaged in the maintenance of airpl…

The tax levied by RCW 82.08.020 shall not apply to sales 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 1.]Notes:Effective date—1996 c 170: "This ac…

The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property to 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 part of a las…