Wash. Rev. Code ch. 82.12 – Use tax. | Midpage

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Revised Code of Washington

Chapter 82.12

Wash. Rev. Code ch. 82.12

Use tax.

82.12.010Definitions.82.12.020Use tax imposed. (Effective until January 1, 2026.)82.12.0201Dedication of taxes—Comprehensive performance audits.82.12.0203Refinery fuel gas—Value—Tax rate—Local use tax exemption.82.12.0205Exemptions—Waste vegetable oil.82.12.0207Exemptions—Adapted housing—Disabled veterans—Construction.82.12.0208Exemptions—Digital codes.82.12.022Natural or manufactured gas—Use tax imposed—Exemption. (Contingent effective date.)82.12.023Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.82.12.024Deferral of use tax on certain users of natural or manufactured gas.82.12.0251Exemptions—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.82.12.02525Exemptions—Sale of copied public records by state and local agencies.82.12.0253Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.82.12.0254Exemptions—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.82.12.0255Exemptions—Nontaxable tangible personal property, warranties, and digital products.82.12.0256Exemptions—Use of motor vehicle and special fuel—Conditions.82.12.02565Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.82.12.025651Exemptions—Use of machinery and equipment by public research institutions.82.12.02566Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.82.12.025661Exemptions—Aircraft maintenance repair—Building construction. (Expires January 1, 2031.)82.12.02568Exemptions—Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.82.12.02569Exemptions—Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.82.12.0257Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.82.12.0258Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.82.12.0259Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.82.12.02595Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.82.12.0261Exemptions—Use of livestock.82.12.0262Exemptions—Use of poultry for producing poultry and poultry products for sale.82.12.0263Exemptions—Use of fuel by extractor or manufacturer thereof.82.12.0264Exemptions—Use of dual-controlled motor vehicles by school for driver training.82.12.0265Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.82.12.0266Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state.82.12.0267Exemptions—Use of semen in artificial insemination of livestock.82.12.0268Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.82.12.02685Exemptions—Use of tangible personal property related to farmworker housing. (Expires January 1, 2032.)82.12.0269Exemptions—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.82.12.0271Exemptions—Use of wearing apparel only as a sample for display for sale.82.12.0272Exemptions—Use of personal property in single trade shows.82.12.0273Exemptions—Use of pollen.82.12.0274Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.)82.12.02745Exemptions—Use by free hospitals of certain items.82.12.02747Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.82.12.02748Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.82.12.02749Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.82.12.0275Exemptions—Use of certain drugs or family planning devices.82.12.0276Exemptions—Use of returnable containers for beverages and foods.82.12.0277Exemptions—Certain medical items.82.12.0279Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.82.12.0282Exemptions—Use of vans as ride-sharing vehicles.82.12.0283Exemptions—Use of certain irrigation equipment.82.12.0284Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.82.12.02915Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.82.12.0293Exemptions—Use of food and food ingredients.82.12.0294Exemptions—Use of feed for cultivating or raising fish for sale.82.12.0296Exemptions—Use of feed consumed by livestock at a public livestock market.82.12.0297Exemptions—Use of food purchased under the supplemental nutrition assistance program.82.12.0298Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.82.12.031Exemptions—Use by artistic or cultural organizations of certain objects.82.12.0311Exemptions—Use of materials and supplies in packing horticultural products.82.12.0315Exemptions—Rental or sales related to motion picture or video productions—Exceptions.82.12.0316Exemptions—Sales of cigarettes by Indian retailers.82.12.0318Exemptions—Use of vapor products sold by Indian retailers.82.12.032Exemption—Use of used park model trailers.82.12.033Exemption—Use of certain used mobile homes.82.12.034Exemption—Use of used floating homes.82.12.0345Exemptions—Use of newspapers.82.12.0347Exemptions—Use of academic transcripts.82.12.035Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.82.12.036Exemptions and credits—Pollution control facilities.82.12.037Credits and refunds—Bad debts.82.12.038Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.82.12.040Retailers to collect tax—Penalty.82.12.045Collection of tax on vehicles by county auditor or director of licensing—Remittance.82.12.060Installment sales or leases.82.12.070Cash receipts taxpayers—Bad debts.82.12.080Administration.82.12.145Delivery charges.82.12.195Bundled transactions—Tax imposed.82.12.207Investment data for investment firms. (Expires July 1, 2031.)82.12.215Exemptions—Large private airplanes. (Expires July 1, 2031.)82.12.225Exemptions—Nonprofit fund-raising activities.82.12.665Exemptions—Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)82.12.700Exemptions—Vessels sold to nonresidents.82.12.702Exemptions—Sales to a farmer performing custom farming services or farm management services.82.12.798Exemptions—Use of feminine hygiene products.82.12.799Exemptions—Vessels exempt from registration. (Expires January 1, 2029.)82.12.800Exemptions—Uses of vessel, vessel's trailer by manufacturer.82.12.801Exemptions—Uses of vessel, vessel's trailer by dealer.82.12.802Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.82.12.803Exemptions—Nebulizers.82.12.804Exemptions—Ostomic items.82.12.805Exemptions—Personal property used at an aluminum smelter.82.12.806Exemptions—Use of computer equipment parts and services by printer or publisher.82.12.807Exemptions—Direct mail delivery charges.82.12.808Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.82.12.809Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.82.12.810Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.82.12.811Exemptions—Coal used at coal-fired thermal electric generation facility—Application—Demonstration of progress in air pollution control—Notice of emissions violations—Reapplication—Payments on cessation of operation.82.12.814Exemptions—Mobility enhancing equipment.82.12.817Exemptions—Fuel cell electric vehicles. (Expires June 30, 2029.)82.12.818Additional tax on use of motor vehicles if vehicle value exceeds $100,000. (Effective January 1, 2026.)82.12.820Exemptions—Warehouse and grain elevators and distribution centers.82.12.832Exemptions—Use of gun safes.82.12.834Exemptions—Sales/leasebacks by regional transit authorities.82.12.845Use of motorcycles loaned to department of licensing.82.12.850Exemptions—Conifer seed.82.12.855Exemptions—Replacement parts for qualifying farm machinery and equipment.82.12.860Exemptions—Property and services acquired from a federal credit union.82.12.865Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.82.12.875Automotive adaptive equipment. (Expires July 1, 2028.)82.12.880Exemptions—Animal pharmaceuticals.82.12.890Exemptions—Livestock nutrient management equipment and facilities.82.12.900Exemptions—Anaerobic digesters.82.12.910Exemptions—Propane or natural gas to heat chicken structures.82.12.920Exemptions—Chicken bedding materials.82.12.925Exemptions—Dietary supplements.82.12.930Exemptions—Watershed protection or flood prevention.82.12.935Exemptions—Disposable devices used to deliver prescription drugs for human use.82.12.940Exemptions—Over-the-counter drugs for human use.82.12.945Exemptions—Kidney dialysis devices.82.12.950Exemptions—Steam, electricity, electrical energy.82.12.956Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2034.)82.12.962Exemptions—Use of machinery and equipment in generating electricity. (Expires January 1, 2030.)82.12.964Use of machinery and equipment used in generating electricity—Effect of exemption expiration.82.12.965Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)82.12.9651Exemptions—Gases and chemicals used in production of semiconductor materials. (Expires January 1, 2034.)82.12.970Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)82.12.975Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)82.12.980Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)82.12.983Exemptions—Wax and ceramic materials.82.12.985Exemptions—Insulin.82.12.986Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires July 1, 2053.)82.12.9861Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000. (Expires July 1, 2043.)82.12.989Exemptions—Internet and telecommunications infrastructure. (Expires January 1, 2030.)82.12.994Exemptions—Zero emission buses.82.12.995Exemptions—Certain limited purpose public corporations, commissions, and authorities.82.12.996Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)82.12.998Exemptions—Weatherization of a residence.82.12.999Exemptions—Joint municipal utility services authorities.82.12.9993Exemptions—Food, drinks, or meals furnished by a senior living community.82.12.9994Exemptions—Bottled water—Prescription use.82.12.99941Exemptions—Bottled water—Primary water source unsafe.82.12.9995Exemptions—Restaurant employee meals.82.12.9997Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.82.12.9998Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.82.12.9999Exemptions—Vehicles using clean alternative fuels and electric vehicles. (Expires August 1, 2028.)82.12.99991Tax preferences—Expiration dates.