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Use Tax.
Law
Revised Code of Washington
Excise Taxes
Use Tax.
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Section
82.12.010
Definitions.
Section
82.12.020
Use tax imposed.
Section
82.12.022
Natural or manufactured gas—Use tax imposed—Exemption.
Section
82.12.023
Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
Section
82.12.024
Deferral of use tax on certain users of natural or manufactured gas.
Section
82.12.031
Exemptions—Use by artistic or cultural organizations of certain objects.
Section
82.12.032
Exemption—Use of used park model trailers.
Section
82.12.033
Exemption—Use of certain used mobile homes.
Section
82.12.034
Exemption—Use of used floating homes.
Section
82.12.035
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
Section
82.12.036
Exemptions and credits—Pollution control facilities.
Section
82.12.037
Credits and refunds—Bad debts.
Section
82.12.038
Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
Section
82.12.040
Retailers to collect tax—Penalty.
Section
82.12.045
Collection of tax on vehicles by county auditor or director of licensing—Remittance.
Section
82.12.060
Installment sales or leases.
Section
82.12.070
Cash receipts taxpayers—Bad debts.
Section
82.12.080
Administration.
Section
82.12.0201
Dedication of taxes—Comprehensive performance audits.
Section
82.12.0203
Refinery fuel gas—Value—Tax rate—Local use tax exemption.
Section
82.12.0205
Exemptions—Waste vegetable oil.
Section
82.12.0207
Exemptions—Adapted housing—Disabled veterans—Construction.
Section
82.12.0208
Exemptions—Digital codes.
Section
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.
Section
82.12.0253
Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
Section
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.
Section
82.12.0255
Exemptions—Nontaxable tangible personal property, warranties, and digital products.
Section
82.12.0256
Exemptions—Use of motor vehicle and special fuel—Conditions.
Section
82.12.0257
Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.
Section
82.12.0258
Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.
Section
82.12.0259
Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
Section
82.12.0261
Exemptions—Use of livestock.
Section
82.12.0262
Exemptions—Use of poultry for producing poultry and poultry products for sale.
Section
82.12.0263
Exemptions—Use of fuel by extractor or manufacturer thereof.
Section
82.12.0264
Exemptions—Use of dual-controlled motor vehicles by school for driver training.
Section
82.12.0265
Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.
Section
82.12.0266
Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.
Section
82.12.0267
Exemptions—Use of semen in artificial insemination of livestock.
Section
82.12.0268
Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
Section
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.
Section
82.12.0271
Exemptions—Use of wearing apparel only as a sample for display for sale.
Section
82.12.0272
Exemptions—Use of personal property in single trade shows.
Section
82.12.0273
Exemptions—Use of pollen.
Section
82.12.0274
Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.
Section
82.12.0275
Exemptions—Use of certain drugs or family planning devices.
Section
82.12.0276
Exemptions—Use of returnable containers for beverages and foods.
Section
82.12.0277
Exemptions—Certain medical items.
Section
82.12.0279
Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
Section
82.12.0282
Exemptions—Use of vans as ride-sharing vehicles.
Section
82.12.0283
Exemptions—Use of certain irrigation equipment.
Section
82.12.0284
Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
Section
82.12.0293
Exemptions—Use of food and food ingredients.
Section
82.12.0294
Exemptions—Use of feed for cultivating or raising fish for sale.
Section
82.12.0296
Exemptions—Use of feed consumed by livestock at a public livestock market.
Section
82.12.0297
Exemptions—Use of food purchased under the supplemental nutrition assistance program.
Section
82.12.0298
Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
Section
82.12.0311
Exemptions—Use of materials and supplies in packing horticultural products.
Section
82.12.0315
Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
Section
82.12.0316
Exemptions—Sales of cigarettes by Indian retailers.
Section
82.12.0318
Exemptions—Use of vapor products sold by Indian retailers.
Section
82.12.0345
Exemptions—Use of newspapers.
Section
82.12.0347
Exemptions—Use of academic transcripts.
Section
82.12.02088
Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment.
Section
82.12.02525
Exemptions—Sale of copied public records by state and local agencies.
Section
82.12.02565
Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.
Section
82.12.02566
Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
Section
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.
Section
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.
Section
82.12.02595
Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.
Section
82.12.02685
Exemptions—Use of tangible personal property related to agricultural employee housing.
Section
82.12.02745
Exemptions—Use by free hospitals of certain items.
Section
82.12.02747
Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.
Section
82.12.02748
Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
Section
82.12.02749
Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.
Section
82.12.02915
Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.
Section
82.12.025651
Exemptions—Use of machinery and equipment by public research institutions.
Section
82.12.025661
Exemptions—Aircraft maintenance repair—Building construction.
Section
82.12.145
Delivery charges.
Section
82.12.195
Bundled transactions—Tax imposed.
Section
82.12.207
Investment data for investment firms.
Section
82.12.215
Exemptions—Large private airplanes.
Section
82.12.225
Exemptions—Nonprofit fund-raising activities.
Section
82.12.700
Exemptions—Vessels sold to nonresidents.
Section
82.12.798
Exemptions—Use of feminine hygiene products.
Section
82.12.799
Exemptions—Vessels exempt from registration.
Section
82.12.800
Exemptions—Uses of vessel, vessel's trailer by manufacturer.
Section
82.12.801
Exemptions—Uses of vessel, vessel's trailer by dealer.
Section
82.12.802
Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.
Section
82.12.803
Exemptions—Nebulizers.
Section
82.12.804
Exemptions—Ostomic items.
Section
82.12.805
Exemptions—Personal property used at an aluminum smelter.
Section
82.12.806
Exemptions—Use of computer equipment parts and services by printer or publisher.
Section
82.12.807
Exemptions—Direct mail delivery charges.
Section
82.12.808
Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.
Section
82.12.809
Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
Section
82.12.810
Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.
Section
82.12.811
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
82.12.816
Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
Section
82.12.817
Exemptions—Fuel cell electric vehicles.
Section
82.12.820
Exemptions—Warehouse and grain elevators and distribution centers.
Section
82.12.832
Exemptions—Use of gun safes.
Section
82.12.834
Exemptions—Sales/leasebacks by regional transit authorities.
Section
82.12.845
Use of motorcycles loaned to department of licensing.
Section
82.12.850
Exemptions—Conifer seed.
Section
82.12.855
Exemptions—Replacement parts for qualifying farm machinery and equipment.
Section
82.12.860
Exemptions—Property and services acquired from a federal credit union.
Section
82.12.865
Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
Section
82.12.875
Automotive adaptive equipment.
Section
82.12.880
Exemptions—Animal pharmaceuticals.
Section
82.12.890
Exemptions—Livestock nutrient management equipment and facilities.
Section
82.12.900
Exemptions—Anaerobic digesters.
Section
82.12.910
Exemptions—Propane or natural gas to heat chicken structures.
Section
82.12.920
Exemptions—Chicken bedding materials.
Section
82.12.925
Exemptions—Dietary supplements.
Section
82.12.930
Exemptions—Watershed protection or flood prevention.
Section
82.12.935
Exemptions—Disposable devices used to deliver prescription drugs for human use.
Section
82.12.940
Exemptions—Over-the-counter drugs for human use.
Section
82.12.945
Exemptions—Kidney dialysis devices.
Section
82.12.950
Exemptions—Steam, electricity, electrical energy.
Section
82.12.956
Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
Section
82.12.962
Exemptions—Use of machinery and equipment in generating electricity.
Section
82.12.964
Use of machinery and equipment used in generating electricity—Effect of exemption expiration.
Section
82.12.965
Exemptions—Semiconductor materials manufacturing.
Section
82.12.970
Exemptions—Gases and chemicals used to manufacture semiconductor materials.
Section
82.12.975
Computer parts and software related to the manufacture of commercial airplanes.
Section
82.12.980
Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.
Section
82.12.983
Exemptions—Wax and ceramic materials.
Section
82.12.985
Exemptions—Insulin.
Section
82.12.986
Exemptions—Eligible server equipment.
Section
82.12.995
Exemptions—Certain limited purpose public corporations, commissions, and authorities.
Section
82.12.996
Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
Section
82.12.998
Exemptions—Weatherization of a residence.
Section
82.12.999
Exemptions—Joint municipal utility services authorities.
Section
82.12.9651
Exemptions—Gases and chemicals used in production of semiconductor materials.
Section
82.12.9994
Exemptions—Bottled water—Prescription use.
Section
82.12.9995
Exemptions—Restaurant employee meals.
Section
82.12.9996
Exemptions—Vessel deconstruction.
Section
82.12.9997
Exemptions—Marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.
Section
82.12.9998
Exemptions—Marijuana concentrates, useable marijuana, or marijuana-infused products—Products containing low amounts of THC.
Section
82.12.9999
Exemptions—Vehicles using clean alternative fuels and electric vehicles.
Section
82.12.99941
Exemptions—Bottled water—Primary water source unsafe.
Section
82.12.99991
Tax preferences—Expiration dates.