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Retail Sales Tax.
Law
Revised Code of Washington
Excise Taxes
Retail Sales Tax.
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Section
82.08.010
Definitions.
Section
82.08.011
Retail car rental—Definition.
Section
82.08.015
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
Section
82.08.020
Tax imposed—Retail sales—Retail car rental.
Section
82.08.026
Exemptions—Sales of natural or manufactured gas.
Section
82.08.031
Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
Section
82.08.032
Exemption—Sales, rental, or lease of used park model trailers.
Section
82.08.033
Exemptions—Sales of used mobile homes or rental or lease of mobile homes.
Section
82.08.034
Exemptions—Sales of used floating homes or rental or lease of used floating homes.
Section
82.08.035
Exemption for pollution control facilities.
Section
82.08.036
Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
Section
82.08.037
Credits and refunds for bad debts.
Section
82.08.040
Consignee, factor, bailee, auctioneer deemed seller.
Section
82.08.050
Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.
Section
82.08.052
Remote seller—Nexus.
Section
82.08.054
Computation of tax due.
Section
82.08.055
Advertisement of price.
Section
82.08.060
Collection of tax—Methods and schedules.
Section
82.08.064
Tax rate changes.
Section
82.08.066
Deemed location for mobile telecommunications services.
Section
82.08.080
Vending machine and other sales.
Section
82.08.090
Installment sales and leases.
Section
82.08.0201
Rental cars—Estimate of tax revenue.
Section
82.08.0202
Retail sales of linen and uniform supply services.
Section
82.08.0203
Exemptions—Trail grooming services.
Section
82.08.0205
Exemptions—Waste vegetable oil.
Section
82.08.0206
Exemptions—Working families—Eligible low-income persons—Penalties.
Section
82.08.0207
Exemptions—Adapted housing—Disabled veterans—Construction.
Section
82.08.0208
Exemptions—Digital codes.
Section
82.08.0209
Exemptions—Qualifying grant.
Section
82.08.0251
Exemptions—Casual and isolated sales.
Section
82.08.0252
Exemptions—Sales by persons taxable under chapter 82.16 RCW.
Section
82.08.0253
Exemptions—Sale and distribution of newspapers.
Section
82.08.0254
Exemptions—Nontaxable sales.
Section
82.08.0255
Exemptions—Sales of motor vehicle and special fuel—Conditions—Credit or refund of special fuel used outside this state in interstate commerce.
Section
82.08.0256
Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.
Section
82.08.0257
Exemptions—Auction sales of personal property used in farming.
Section
82.08.0258
Exemptions—Sales to federal corporations providing aid and relief.
Section
82.08.0259
Exemptions—Sales of livestock.
Section
82.08.0261
Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
Section
82.08.0262
Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.—Labor and services for constructing, repairing, cleaning, etc.
Section
82.08.0263
Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
Section
82.08.0264
Exemptions—Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
Section
82.08.0266
Exemptions—Sales of watercraft to nonresidents for use outside the state.
Section
82.08.0267
Exemptions—Sales of poultry for producing poultry and poultry products for sale.
Section
82.08.0268
Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
Section
82.08.0269
Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
Section
82.08.0271
Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
Section
82.08.0272
Exemptions—Sales of semen for artificial insemination of livestock.
Section
82.08.0273
Exemptions—Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state—Proof of nonresident status—Penalties.
Section
82.08.0274
Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
Section
82.08.0275
Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.
Section
82.08.0277
Exemptions—Sales of pollen.
Section
82.08.0278
Exemptions—Sales between political subdivisions resulting from annexation or incorporation.
Section
82.08.0279
Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
Section
82.08.0281
Exemptions—Sales of prescription drugs.
Section
82.08.0282
Exemptions—Sales of returnable containers for beverages and foods.
Section
82.08.0283
Exemptions—Certain medical items.
Section
82.08.0285
Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.
Section
82.08.0287
Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles.
Section
82.08.0288
Exemptions—Lease of certain irrigation equipment.
Section
82.08.0289
Exemptions—Telephone, telecommunications, and ancillary services.
Section
82.08.0291
Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.
Section
82.08.0293
Exemptions—Sales of food and food ingredients.
Section
82.08.0294
Exemptions—Sales of feed for cultivating or raising fish for sale.
Section
82.08.0296
Exemptions—Sales of feed consumed by livestock at a public livestock market.
Section
82.08.0297
Exemptions—Sales of food purchased under the supplemental nutrition assistance program.
Section
82.08.0298
Exemptions—Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
Section
82.08.0299
Exemptions—Emergency lodging for homeless persons—Conditions.
Section
82.08.0311
Exemptions—Sales of materials and supplies used in packing horticultural products.
Section
82.08.0315
Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate.
Section
82.08.0316
Exemptions—Sales of cigarettes by Indian retailers.
Section
82.08.0317
Exemptions—Sales of motor vehicles to tribes or tribal members.
Section
82.08.0318
Exemptions—Sales of vapor products by Indian retailers.
Section
82.08.0531
Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability.
Section
82.08.02061
Exemptions—Working families—Report to legislature.
Section
82.08.02525
Exemptions—Sale of copied public records by state and local agencies.
Section
82.08.02535
Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.
Section
82.08.02537
Exemptions—Sales of academic transcripts.
Section
82.08.02565
Exemptions—Sales of machinery and equipment for manufacturing, research and development, or a testing operation—Labor and services for installation—Exemption certificate—Rules.
Section
82.08.02566
Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
Section
82.08.02568
Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
Section
82.08.02569
Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
Section
82.08.02573
Exemptions—Sales by a nonprofit organization for fund-raising activities.
Section
82.08.02665
Exemptions—Sales of watercraft, vessels to residents of foreign countries.
Section
82.08.02745
Exemptions—Charges for labor and services or sales of tangible personal property related to agricultural employee housing—Exemption certificate—Rules.
Section
82.08.02795
Exemptions—Sales to free hospitals.
Section
82.08.02805
Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.
Section
82.08.02806
Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
Section
82.08.02807
Exemptions—Sales to organ procurement organization.
Section
82.08.02875
Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.
Section
82.08.02915
Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis.
Section
82.08.02917
Youth in crisis—Definition—Limited purpose.
Section
82.08.025651
Exemptions—Sales of machinery and equipment to public research institutions.
Section
82.08.025661
Exemptions—Aircraft maintenance repair—Building construction.
Section
82.08.100
Cash receipts taxpayers—Bad debts.
Section
82.08.110
Sales from vehicles.
Section
82.08.120
Refunding or rebating of tax by seller prohibited—Penalty.
Section
82.08.130
Reseller's permit—Purchase and resale—Rules.
Section
82.08.140
Administration.
Section
82.08.145
Delivery charges.
Section
82.08.150
Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection.
Section
82.08.155
Spirits tax—Delinquent in reporting or remitting—Penalties.
Section
82.08.160
Remittance of tax—Liquor excise tax fund created.
Section
82.08.170
Apportionment and distribution from liquor excise tax fund.
Section
82.08.180
Apportionment and distribution from liquor excise tax fund—Withholding for noncompliance.
Section
82.08.190
Bundled transactions—Definitions.
Section
82.08.195
Bundled transactions—Tax imposed.
Section
82.08.207
Investment data for investment firms.
Section
82.08.215
Exemptions—Large private airplanes.
Section
82.08.225
Taxes on lodging, car rentals, and restaurants—Deposit into statewide tourism marketing account.
Section
82.08.700
Exemptions—Vessels sold to nonresidents.
Section
82.08.701
Exemptions—Grantee's receipt of salmon recovery grants.
Section
82.08.798
Exemptions—Sales of feminine hygiene products.
Section
82.08.803
Exemptions—Nebulizers.
Section
82.08.804
Exemptions—Ostomic items.
Section
82.08.805
Exemptions—Personal property used at an aluminum smelter.
Section
82.08.806
Exemptions—Sale of computer equipment parts and services to printer or publisher.
Section
82.08.807
Exemptions—Direct mail delivery charges.
Section
82.08.808
Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
Section
82.08.809
Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
Section
82.08.810
Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Exemption certificate—Payments on cessation of operation.
Section
82.08.811
Exemptions—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.
Section
82.08.816
Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
Section
82.08.820
Exemptions—Remittance—Warehouse and grain elevators and distribution centers—Material-handling and racking equipment—Construction of warehouse or elevator—Information sheet—Rules—Records—Exceptions.
Section
82.08.830
Exemptions—Sales at camp or conference center by nonprofit organization.
Section
82.08.832
Exemptions—Sales of gun safes.
Section
82.08.833
Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements.
Section
82.08.834
Exemptions—Sales/leasebacks by regional transit authorities.
Section
82.08.850
Exemptions—Conifer seed.
Section
82.08.855
Exemptions—Replacement parts for qualifying farm machinery and equipment.
Section
82.08.865
Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
Section
82.08.870
Exemptions—Motorcycles for training programs.
Section
82.08.875
Exemptions—Automotive adaptive equipment.
Section
82.08.880
Exemptions—Animal pharmaceuticals.
Section
82.08.890
Exemptions—Qualifying livestock nutrient management equipment and facilities.
Section
82.08.900
Exemptions—Anaerobic digesters.
Section
82.08.910
Exemptions—Propane or natural gas to heat chicken structures.
Section
82.08.920
Exemptions—Chicken bedding materials.
Section
82.08.925
Exemptions—Dietary supplements.
Section
82.08.935
Exemptions—Disposable devices used to deliver prescription drugs for human use.
Section
82.08.940
Exemptions—Over-the-counter drugs for human use.
Section
82.08.945
Exemptions—Kidney dialysis devices.
Section
82.08.950
Exemptions—Steam, electricity, electrical energy.
Section
82.08.956
Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
Section
82.08.962
Exemptions—Sales of machinery and equipment used in generating electricity.
Section
82.08.965
Exemptions—Semiconductor materials manufacturing.
Section
82.08.970
Exemptions—Gases and chemicals used to manufacture semiconductor materials.
Section
82.08.975
Exemptions—Computer parts and software related to the manufacture of commercial airplanes.
Section
82.08.980
Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.
Section
82.08.983
Exemptions—Wax and ceramic materials.
Section
82.08.985
Exemptions—Insulin.
Section
82.08.986
Exemptions—Eligible server equipment.
Section
82.08.990
Exemptions—Import or export commerce.
Section
82.08.993
Exemptions—Fuel cell electric vehicles—Report to the legislature.
Section
82.08.995
Exemptions—Certain limited purpose public corporations, commissions, and authorities.
Section
82.08.996
Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
Section
82.08.997
Exemptions—Temporary medical housing.
Section
82.08.998
Exemptions—Weatherization of a residence.
Section
82.08.999
Exemptions—Joint municipal utility services authorities.
Section
82.08.9651
Exemptions—Gases and chemicals used in production of semiconductor materials.
Section
82.08.9994
Exemptions—Bottled water—Prescription use.
Section
82.08.9995
Exemptions—Restaurant employee meals.
Section
82.08.9996
Exemptions—Vessel deconstruction.
Section
82.08.9997
Exemptions—Retail sale of marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.
Section
82.08.9998
Exemptions—Marijuana concentrates, useable marijuana, or marijuana-infused products—Products containing low amounts of THC.
Section
82.08.9999
Exemptions—Vehicles using clean alternative fuels and electric vehicles.
Section
82.08.99941
Exemptions—Bottled water—Primary water source unsafe.
Section
82.08.99991
Tax preferences—Expiration dates.