RETAIL SALES TAX

  1. Law
  2. Revised Code of Washington
  3. Excise Taxes
  4. RCW Dispositions
  5. RETAIL SALES TAX

Checkout our iOS App for a better way to browser and research.


82.08.018 "Border counties" defined.

Cross-reference section, decodified September 1985.


82.08.019 Where retail sale occurs.

Cross-reference section, decodified September 1985.


82.08.0204 Exemptions-Honey bees.
[2013 2nd sp.s. c 13 § 308; 2008 c 314 § 4.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.


82.08.02081 Exemptions-Audio or video programming.
[2009 c 535 § 502.]
Repealed by 2020 c 139 § 64.


82.08.02082 Exemptions-Digital products or services-Ingredient or component-Made available for free.
[2017 c 323 § 517; 2010 c 111 § 401; 2009 c 535 § 503.]
Repealed by 2020 c 139 § 64.


82.08.02087 Exemptions-Digital goods and services-Purchased for business purposes.
[2010 c 111 § 402; 2009 c 535 § 504.]
Repealed by 2020 c 139 § 64.


82.08.02088 Exemptions-Digital products-Business buyers-Concurrently available for use within and outside state.
[2017 c 323 § 518; 2009 c 535 § 701.]
Repealed by 2020 c 139 § 64.


82.08.02567 Exemptions — Sales related to machinery and equipment used in generating electricity.
[2004 c 152 § 1; 2001 c 213 § 1; 1999 c 358 § 4; 1998 c 309 § 1; 1996 c 166 § 1.]
Expired June 30, 2009.


82.08.02571 Exemptions — Auctions by public benefit nonprofit organization.
[1991 c 51 § 2. Formerly RCW 82.08.0290.]
Repealed by 1998 c 336 § 4.


82.08.02572 Exemptions — Bazaar or rummage sales by nonprofit organization.
[1995 2nd sp.s. c 11 § 2.]
Repealed by 1998 c 336 § 4.


82.08.02581 Exemptions — Sales of certain labor and services rendered in respect to landslide areas.
[1999 c 311 § 501.]
Expired July 1, 2000.


82.08.0265 Exemptions-Sales to nonresidents of tangible personal property which becomes a component of property of the nonresident by installing, repairing, etc.-Labor and services for installing, repairing, etc.
[1980 c 37 § 32. Formerly RCW 82.08.030(14).]
Repealed by 2015 c 86 § 101.


82.08.0276 Exemptions — Sales of wearing apparel for use only as a sample for display for sale.
[1980 c 37 § 42. Formerly RCW 82.08.030(24).]
Repealed by 2005 c 443 § 7, effective July 1, 2006.


82.08.0284 Exemptions — Sales of food products for human consumption.
[1981 c 18 § 1; 1980 c 86 § 3; 1980 c 37 § 49. Formerly RCW 82.08.030(31).]
Repealed by 1982 1st ex.s. c 35 § 30, effective May 1, 1982. Later enactment, see RCW 82.08.0293.


82.08.0286 Exemptions — Alcohol for use as fuel.
[1980 c 131 § 1.]
Expired December 31, 1992, pursuant to 1985 c 371 § 1.


82.08.0290 Exemptions — Auctions by public benefit nonprofit organization.
[1991 c 51 § 2.]
Recodified as RCW 82.08.02571, June 1992.


82.08.0292 Exemptions — Sales of food or food products purchased with food stamps or coupons or sold to food banks — Definitions.
[1982 2nd ex.s. c 3 § 1; (1982 1st ex.s. c 35 § 28 expired July 1, 1983).]
Decodified July 1983.


82.08.0295 Exemptions — Lease amounts and repurchase amount for certain property under sale/leaseback agreement.
[1986 c 231 § 3.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.


82.08.030 Exemptions.
[1979 ex.s. c 266 § 6; 1979 c 12 § 1. Prior: 1979 c 2 § 1 (Initiative Measure No. 345, approved November 8, 1977); 1977 ex.s. c 179 § 1; 1977 ex.s. c 166 § 6; 1975 1st ex.s. c 291 § 10; 1974 ex.s. c 185 § 1; 1971 ex.s. c 11 § 1; 1970 ex.s. c 65 § 6; 1967 ex.s. c 149 § 20; 1967 c 87 § 1; 1965 ex.s. c 173 § 14; 1963 ex.s. c 28 § 3; 1961 c 293 § 7; 1961 c 15 § 82.08.030; prior: 1959 ex.s. c 3 § 6; 1955 c 137 § 1; 1951 1st ex.s. c 9 § 2; 1949 c 228 § 5; 1945 c 249 § 5; 1943 c 156 § 7; 1939 c 225 § 9; 1935 c 180 § 19; Rem. Supp. 1949 § 8370-19.]
Repealed by 1980 c 37 § 81.


82.08.053 Remote sellers, referrers, and marketplace facilitators-Tax collection and remittance.
[2017 3rd sp.s. c 28 § 202.]
Repealed by 2019 c 8 § 301, effective July 1, 2019.


82.08.065 Collection of tax and fee on mobile homes by county auditors or director of licensing — Remittance.
[1991 c 327 § 5; 1990 c 171 § 8; 1987 c 89 § 1.]
Repealed by 1997 c 139 § 2, effective July 1, 1997.


82.08.070 Seller's monthly, estimated, annual, etc., returns — Remittances — Reporting procedures and forms.
[1971 ex.s. c 299 § 8; 1961 c 293 § 8; 1961 c 15 § 82.08.070. Prior: 1959 c 197 § 2; 1951 c 44 § 3; 1941 c 76 § 5; 1935 c 180 § 23; Rem. Supp. 1941 § 8370-23.]
Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.


82.08.171 Temporary alteration in liquor excise tax distributions under RCW 82.08.170 — Expiration of section.
[1987 c 16 § 1.]
Expired June 30, 1988.


82.08.200 Exemptions-Honey beekeepers.
[2013 2nd sp.s. c 13 § 302.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.


82.08.205 Exemptions-Clay targets.
[2013 2nd sp.s. c 13 § 402.]
Expired July 1, 2017.


82.08.210 Exemptions-Flavor imparters-Restaurants.
[2013 2nd sp.s. c 13 § 502.]
Expired July 1, 2017.


82.08.220 Exemptions-Mint growers.
[2013 2nd sp.s. c 13 § 1302.]
Expired July 1, 2017.


82.08.705 Exemptions — Financial information delivered electronically.
[2007 c 182 § 1.]
Repealed by 2009 c 535 § 515.


82.08.812 Exemptions — Coal used at coal-fired thermal electric generation facility — Forfeiture upon use of nonlocal coal sources — Reinstatement.
[1997 c 368 § 5.]
Repealed by 2000 c 4 § 1.


82.08.813 Exemptions — High gas mileage vehicles.
[2005 c 296 § 2.]
Repealed by 2009 c 469 § 801, effective August 1, 2009.


82.08.815 Exemptions-Property and services related to electrification systems to power heavy duty diesel vehicles.
[2006 c 323 § 3.]
Expired July 1, 2015.


82.08.825 Exemptions-Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
[2006 c 323 § 5.]
Expired July 1, 2015.


82.08.835 Exemptions — Solar hot water systems.
[2006 c 218 § 1.]
Expired July 1, 2009, pursuant to 2006 c 218 § 4.


82.08.840 Exemptions — Machinery, equipment, or structures that reduce field burning.
[2000 c 40 § 2.]
Repealed by 2005 c 420 § 4, effective July 1, 2005.


82.08.841 Exemptions — Farming equipment — Hay sheds.
[2005 c 420 § 2.]
Expired January 1, 2011.


82.08.860 Exemptions — Landslide area.
[2001 c 113 § 1.]
Expired July 1, 2003.


82.08.955 Exemptions-Sales of machinery, equipment, vehicles, and services related to biodiesel blend or E85 motor fuel.
[2007 c 309 § 4; 2003 c 63 § 2.]
Expired July 1, 2015.


82.08.957 Exemptions — Forest derived biomass.
[2009 c 469 § 402.]
Expired June 30, 2013.


82.08.960 Sales of machinery, equipment, vehicles, and services related to wood biomass fuel blend.
[2003 c 339 § 13.]
Expired July 1, 2009.


82.08.963 Exemptions-Sales of machinery and equipment using solar energy to generate electricity or produce thermal heat.
[2017 3rd sp.s. c 36 § 15; 2013 2nd sp.s. c 13 § 1602; 2009 c 469 § 103.]
Expired June 30, 2018.


82.08.981 Exemptions — Development, design, and engineering of commercial airplanes.
[2006 c 177 § 1.]
Repealed by 2008 c 81 § 16, effective July 1, 2008.


82.08.991 Exemptions — Bottled water — Prescribed to patients.
[2010 1st sp.s. c 23 § 904.]
Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).


82.08.992 Exemptions — Bottled water — No readily available source of drinking water.
[2010 1st sp.s. c 23 § 906.]
Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).



Download our app to see the most-to-date content.