Title 82 — Title 82 EXCISE TAXES

The tax levied by RCW 82.08.020 shall not apply to a sale made at a camp or conference center if the gross income from the sale is exempt under RCW 82.04.363.[ 1997 c 388 s 2.]Notes:Effective date—1997 c 388: See note following RCW 82.04.363.

(1) The tax levied by RCW 82.08.020 does not apply to sales of gun safes.(2) As used in this section and RCW 82.12.832, "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or…

The tax imposed by RCW 82.08.020 does not apply to the sale or transfer of any firearms between two unlicensed persons if the unlicensed persons have complied with all background check requirements of chapter 9.41 RCW.[ 2015 c 1 s 10 (Initiative Measure No. 594, approved November…

The tax levied by RCW 82.08.020 does not apply to lease amounts paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property, used by the seller/lessee, or to the purchase amount paid by the lessee pursuant to …

(1) The tax levied by RCW 82.08.020 does not apply to the sale of conifer seed that is immediately placed into freezer storage operated by the seller and is: (a) Used for growing timber outside Washington; or (b) sold to an Indian tribe or member and is to be used for growing tim…

(1) The tax levied by RCW 82.08.020 does not apply to the sale to 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 in respe…

(1) The tax levied by RCW 82.08.020 does not apply to sales of diesel fuel, biodiesel fuel, or aircraft fuel, to 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 under this subs…

The tax levied by RCW 82.08.020 does not apply to sales of motorcycles purchased for use in a motorcycle operator training and education program created under RCW 46.20.520.[ 2001 c 285 s 2.]

(1) The tax imposed by RCW 82.08.020 does not apply to sales to eligible purchasers of prescribed add-on automotive adaptive equipment, including charges incurred for labor and services rendered in respect to the installation and repairing of such equipment. The exemption provide…

(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to 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 to be administered to an ani…

(1) The tax levied by RCW 82.08.020 does not apply to sales to eligible persons of:(a) Qualifying livestock nutrient management equipment;(b) Labor and services rendered in respect to installing, repairing, cleaning, altering, or improving qualifying livestock nutrient management…

(1) The tax levied by RCW 82.08.020 does not apply to sales to an eligible person:(a) In respect to equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment…

(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers of propane or natural gas used to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures. The structures must be used exclusively to house chickens t…

(1) The tax levied by RCW 82.08.020 does not apply to sales to 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 is available only when the bu…

The tax levied by RCW 82.08.020 shall not apply to sales of dietary supplements for human use dispensed or to be dispensed to patients, pursuant to a prescription. "Dietary supplement" has the same meaning as in RCW 82.08.0293.[ 2003 c 168 s 302.]Notes:Effective dates—Part headin…

The tax levied by RCW 82.08.020 shall not apply to sales of disposable devices used or to be used to deliver drugs for human use, pursuant to a prescription. "Disposable devices used to deliver drugs" means single use items such as syringes, tubing, or catheters.[ 2003 c 168 s 40…

The tax levied by RCW 82.08.020 shall not apply to sales of over-the-counter drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription. "Over-the-counter drug" has the same meaning as in RCW 82.08.0281.[ 2003 c 168 s 405.]Notes:Effective dates—Part …

The tax levied by RCW 82.08.020 shall not apply to sales of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. In addition, the tax levied by RCW 82.08.020 shall not apply to charges made for labor and services rendered in r…

The tax levied by RCW 82.08.020 shall not apply to sales of steam, electricity, or electrical energy.[ 2003 c 168 s 703.]Notes:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

(1) The tax levied by RCW 82.08.020 does not apply to sales of hog fuel used to produce electricity, steam, heat, or biofuel. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The sel…

(1)(a) Subject to the requirements of this section, the tax imposed by RCW 82.08.020 does not apply to sales of machinery and equipment used directly in generating electricity using fuel cells, wind, sun, biomass energy, tidal or wave energy, geothermal resources, or technology t…

(1) The tax levied by RCW 82.08.020 does not apply to charges made for labor and services rendered in respect to the constructing of new buildings used for the manufacturing of semiconductor materials, to sales of tangible personal property that will be incorporated as an ingredi…

(1) The tax levied by RCW 82.08.020 does not apply to sales 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 product, depos…

(1) The tax levied by RCW 82.08.020 does not apply to sales 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 the product,…

(1) The tax levied by RCW 82.08.020 does not apply to sales of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.08.02565, used primarily in the development, design, and engineering of aerospace products or in providing aerosp…

(1) 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) a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes or…

(1) The tax levied by RCW 82.08.020 does not apply to sales of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications. The tax also does not apply to labor or services used …

The tax levied by RCW 82.08.020 shall not apply to sales of insulin for human use.[ 2004 c 153 s 102.]Notes:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.

*** CHANGE IN 2026 *** (SEE 6231-S.SL) ***(1)(a) An exemption from the tax imposed by RCW 82.08.020 is provided for sales to qualifying businesses and to qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center …

*** CHANGE IN 2026 *** (SEE 6231-S.SL) ***(1)(a) An exemption from the tax imposed by RCW 82.08.020 is provided for sales to qualifying businesses and to qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center …

From June 9, 2022, in order to obtain the exemption provided in RCW 82.08.986 or 82.08.9861, a qualifying business or qualifying tenant must certify to the department that, for new construction work to be performed on the site of the computer data center, the computer data center…

(1) Subject to the requirements of this section, the tax levied by RCW 82.08.020 does not apply to sales of, or charges made for:(a) Labor and services rendered in respect to the construction of a qualified infrastructure project, or the installation of any equipment or tangible …

(1) In order to obtain the exemption provided in chapter 355, Laws of 2023, a qualified infrastructure project owner must certify to the department of labor and industries that the work performed on the qualified infrastructure project by the prime contractor and its subcontracto…

The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property if the sale is exempt from business and occupation tax under RCW 82.04.610.[ 2007 c 477 s 3.]Notes:Intent—Purpose—2007 c 477: See note following RCW 82.04.610.

(1)(a) Subject to the limitations in this subsection, 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 82.08.020 does not apply to sales or leases of new electric pas…

*** CHANGE IN 2026 *** (SEE 2251-S2.SL) ***(1) The tax levied by RCW 82.08.020 does not apply to sales of zero emission buses purchased by:(a) A transit agency; or(b) A federally recognized Indian tribe to provide public transportation services.(2) Sellers may make tax exempt sal…

(1) The tax imposed by RCW 82.08.020 does not apply to sales 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" means a lim…

(1) The tax imposed by RCW 82.08.020 does not apply to:(a) The sale of new battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;(b) The sale of new vessels equipped with propulsion systems that qualify under (a) of this subsectio…

(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:(a) The temporary medical housing is provided only:(i) While the patient is receiving medical treatment at: (A)…

(1) The tax imposed by RCW 82.08.020 does not apply to sales 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 compo…

The tax levied by RCW 82.08.020 shall not apply to any sales, 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 12.]Notes:Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.

(1) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales 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…

(1)(a) Subject to the conditions in this section, the tax levied by RCW 82.08.020 does not apply to sales of bottled water to persons whose primary source of drinking water is unsafe.(b) For purposes of this subsection and RCW 82.12.99941, a person's primary source of drinking wa…

(1) The tax levied by RCW 82.08.020 does not apply to a meal provided without specific charge by a restaurant to its employees.(2) For the purposes of this section, the following definitions apply unless the context clearly requires otherwise.(a) "Meal" means one or more items of…

(1) The tax levied by RCW 82.08.020 does not apply to sales of vessel deconstruction performed at:(a) A qualified vessel deconstruction facility; or(b) An area over water that has been permitted under section 402 of the clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel dec…

The taxes imposed by this chapter do not apply to the retail sale 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-i…

(1) The tax levied by RCW 82.08.020 does not apply to:(a) Sales 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…

*** CHANGE IN 2026 *** (SEE 2711-S.SL) ****** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1) Beginning August 1, 2019, with sales made or lease agreements signed on or after the qualification period start date:(a) The tax levied by RCW 82.08.020 does not apply as provided in (b) of th…

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 1705.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

*** 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…