H-0347.1
HOUSE BILL 1666
State of Washington
65th Legislature
2017 Regular Session
By Representatives Santos, Macri, Pollet, and Frame
Read first time 01/26/17. Referred to Committee on Finance.
AN ACT Relating to requiring legislative approval of tax preferences as part of the two-year budget process; adding a new section to chapter 82.32 RCW; repealing RCW 48.32.130, 82.04.062, 82.04.110, 82.04.120, 82.04.240, 82.04.2403, 82.04.2404, 82.04.250, 82.04.255, 82.04.260, 82.04.263, 82.04.272, 82.04.280, 82.04.290, 82.04.2905, 82.04.2906, 82.04.2907, 82.04.2908, 82.04.2909, 82.04.294, 82.04.298, 82.04.310, 82.04.311, 82.04.315, 82.04.317, 82.04.422, 82.04.320, 82.04.322, 82.04.323, 82.04.324, 82.04.326, 82.04.327, 82.04.330, 82.04.100, 82.04.331, 82.04.332, 82.04.333, 82.04.334, 82.04.335, 82.04.337, 82.04.338, 82.04.339, 82.04.3395, 82.04.340, 82.04.350, 82.04.355, 82.04.360, 82.04.363, 82.04.3651, 82.04.367, 82.04.368, 82.04.370, 82.04.380, 82.04.385, 82.04.390, 82.04.392, 82.04.399, 82.04.405, 82.04.408, 82.04.410, 82.04.415, 82.04.416, 82.04.418, 82.04.419, 82.04.4201, 82.04.421, 82.04.424, 82.04.425, 82.04.4251, 82.04.426, 82.04.4261, 82.04.4262, 82.04.4263, 82.04.4264, 82.04.4265, 82.04.4266, 82.04.4267, 82.04.4268, 82.04.4269, 82.34.060, 82.04.4271, 82.04.4272, 82.04.4274, 82.04.4275, 82.04.4277, 82.04.4281, 82.04.4282, 82.04.4283, 82.04.4284, 82.04.4285, 82.04.4286, 82.04.4287, 82.04.4289, 82.04.4291, 82.04.4292, 82.04.4293, 82.04.4294, 82.04.4295, 82.04.4296, 82.04.4297, 82.04.4298, 82.04.4311, 82.04.432, 82.04.4322, 82.04.4324, 82.04.4326, 82.04.4327, 82.04.433, 82.04.4331, 82.04.4332, 82.04.4337, 82.04.4339, 82.04.43391, 82.04.43392, 82.04.43393, 82.04.43394, 82.04.434, 82.04.440, 82.04.4451, 82.04.44525, 82.04.4461, 82.04.4463, 82.04.447, 82.04.448, 82.04.4481, 82.04.4482, 82.04.4483, 82.04.4486, 82.04.4489, 82.04.449, 82.04.540, 82.04.600, 82.04.601, 82.04.610, 82.04.615, 82.04.620, 82.04.625, 82.04.627, 82.04.635, 82.04.640, 82.04.645, 82.04.650, 82.04.655, 82.04.750, 82.32.045, 82.32.055, 82.62.030, 82.62.045, 82.70.020, 82.73.030, 82.12.022, 82.12.024, 82.24.260, 82.24.290, 82.24.295, 82.26.040, 82.26.110, 82.27.010, 82.27.020, 82.27.030, 82.27.040, 83.100.020, 83.100.046, 83.100.047, 83.100.048, 35.58.560, 82.42.020, 82.42.030, 82.42.230, 82.38.080, 82.38.180, 82.21.040, 82.21.050, 35.21.755, 48.14.020, 48.14.0201, 48.14.021, 48.14.022, 48.32.145, 48.32A.125, 48.36A.240, 82.29A.020, 82.29A.120, 82.29A.125, 82.29A.130, 82.29A.132, 82.29A.134, 82.29A.135, 82.29A.136, 82.29A.137, 82.29A.138, 66.20.010, 66.24.290, 82.19.050, 82.23B.030, 82.23B.040, 82.23B.045, 67.16.105, 82.23A.010, 82.16.305, 82.48.110, 82.16.020, 82.16.040, 82.16.0421, 82.16.047, 82.16.0491, 82.16.0495, 82.16.0497, 82.16.0498, 82.16.050, 82.16.053, 82.16.055, 82.16.130, 82.16.300, 82.45.010, 82.45.190, 82.45.195, 36.100.090, 36.102.070, 47.01.412, 47.46.060, 82.04.050, 82.04.213, 82.08.010, 82.08.0203, 82.08.0205, 82.12.0205, 82.08.0206, 82.08.0208, 82.12.0208, 82.08.02081, 82.12.02081, 82.08.02082, 82.12.02082, 82.08.02087, 82.12.02087, 82.08.02088, 82.12.02088, 82.08.0251, 82.08.0252, 82.08.02525, 82.12.02525, 82.08.0253, 82.12.0345, 82.08.02535, 82.08.02537, 82.12.0347, 82.08.0254, 82.12.0255, 82.08.0255, 82.12.0256, 82.08.0256, 82.12.0257, 82.08.02565, 82.12.02565, 82.08.025651, 82.12.025651, 82.08.02566, 82.12.02566, 82.08.02568, 82.12.02568, 82.08.02569, 82.12.02569, 82.08.0257, 82.12.0258, 82.08.02573, 82.08.0258, 82.12.0259, 82.08.0259, 82.12.0261, 82.08.026, 82.12.023, 82.14.030, 82.08.0261, 82.08.0262, 82.12.0254, 82.08.0263, 82.08.0264, 82.08.0266, 82.08.0267, 82.12.0262, 82.08.0268, 82.08.0269, 82.08.0271, 82.12.930, 82.08.0272, 82.12.0267, 82.08.0273, 82.08.0274, 82.12.0268, 82.08.02745, 82.12.02685, 82.08.0275, 82.12.0269, 82.08.0277, 82.12.0273, 82.08.0278, 82.12.0274, 82.08.0279, 82.08.02795, 82.12.02745, 82.08.02805, 82.12.02747, 82.08.02806, 82.12.02748, 82.08.02807, 82.12.02749, 82.08.0281, 82.12.0275, 82.08.0282, 82.12.0276, 82.08.0283, 82.12.0277, 82.08.0285, 82.12.0279, 82.08.0287, 82.12.0282, 82.08.02875, 82.08.0288, 82.12.0283, 82.08.0291, 82.08.02915, 82.12.02915, 82.08.0293, 82.12.0293, 82.08.0294, 82.12.0294, 82.08.0296, 82.12.0296, 82.08.0297, 82.12.0297, 82.08.0298, 82.12.0298, 82.08.0299, 82.08.031, 82.12.031, 82.08.0311, 82.12.0311, 82.08.0315, 82.12.0316, 82.08.032, 82.12.032, 82.08.033, 82.12.033, 82.08.034, 82.12.034, 82.08.036, 82.12.038, 82.08.037, 82.12.037, 82.08.050, 82.12.040, 82.08.080, 82.08.205, 82.12.205, 82.08.207, 82.12.207, 82.08.210, 82.12.210, 82.08.215, 82.12.215, 82.08.220, 82.12.220, 82.08.700, 82.12.700, 82.08.803, 82.12.803, 82.08.804, 82.12.804, 82.08.805, 82.12.805, 82.08.806, 82.08.807, 82.12.807, 82.08.808, 82.12.808, 82.08.809, 82.12.809, 82.08.810, 82.12.810, 82.08.811, 82.12.811, 82.08.816, 82.12.816, 82.08.820, 82.12.820, 82.08.830, 82.08.832, 82.12.832, 82.08.834, 82.12.834, 82.08.850, 82.12.850, 82.08.855, 82.12.855, 82.08.865, 82.12.865, 82.08.870, 82.12.845, 82.08.875, 82.12.875, 82.08.880, 82.12.880, 82.08.890, 82.12.890, 82.08.900, 82.12.900, 82.08.910, 82.12.910, 82.08.920, 82.12.920, 82.08.925, 82.12.925, 82.08.935, 82.12.935, 82.08.940, 82.12.940, 82.08.945, 82.12.945, 82.08.950, 82.12.950, 82.08.956, 82.12.956, 82.08.962, 82.12.962, 82.08.963, 82.12.963, 82.08.965, 82.12.965, 82.08.9651, 82.12.9651, 82.08.970, 82.12.970, 82.08.975, 82.12.975, 82.08.980, 82.12.980, 82.08.983, 82.12.983, 82.08.985, 82.12.985, 82.08.986, 82.12.986, 82.08.990, 82.08.995, 82.12.995, 82.08.997, 82.08.998, 82.12.998, 82.08.999, 82.12.999, 82.08.9995, 82.12.9995, 82.08.9996, 82.12.9996, 82.12.010, 82.12.0251, 82.12.02595, 82.12.0263, 82.12.0264, 82.12.0265, 82.12.0266, 82.12.0272, 82.12.0284, 82.12.035, 82.12.225, 82.12.800, 82.12.801, 82.12.802, 82.12.860, 82.14.410, 82.14.430, 82.14.450, 82.32.065, 82.32.580, 82.32.760, 82.34.050, 82.60.040, 82.60.049, 82.63.010, 82.66.040, 82.75.010, 82.75.030, 82.82.020, 82.82.030, 82.64.030, 82.64.040, 82.18.050, 84.33.075, 84.33.0775, 84.33.0776, 84.33.086, 84.33.170, 82.44.010, 82.48.100, 82.44.015, 82.50.520, 82.49.020, and 88.02.570; and providing a contingent expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION.  Sec. 1.  A new section is added to chapter 82.32 RCW to read as follows:
(1)(a) Any new tax preference authorized in chapter 82.04, 82.08, 82.12, 82.16, 82.18, 82.19, 82.21, 82.23A, 82.23B, 82.24, 82.26, 82.27, 82.29A, 82.36, 82.38, 82.42, 82.45, 82.48, 82.49, 82.50, 82.60, 82.62, 82.63, 82.64, 82.66, 82.70, 82.73, 82.74, 82.75, 82.82, 82.85, or 83.100 RCW expires on July 1, 2018, and every following July 1st of odd-numbered years unless the omnibus appropriations act explicitly appropriates funds to continue a tax preference set to expire.
(b) For the purposes of this subsection, "new tax preference" means any tax preference enacted after the effective date of this section.
(2)(a) Any existing tax preference, as of the effective date of this section, which is authorized in a statute that is listed in section 2 of this act is repealed on July 1, 2018, and every following July 1st of odd-numbered years unless the omnibus appropriations act explicitly appropriates funds to continue a particular tax preference listed in a subsection of section 2 of this act.
(b) The department must provide notice of the repeal date of any tax preference listed in section 2 of this act upon each occurrence of the contingency in this subsection to affected parties and others as deemed appropriate by the department.
(3) For the purposes of this section, "tax preference" has the same meaning as provided in RCW 43.136.021.
NEW SECTION.  Sec. 2.  Subject to the contingency provided in section 1 of this act, the following acts or parts of acts are each repealed:
(1) RCW 48.32.130 (Tax exemption) and 1971 ex.s. c 265 s 13;
(2) RCW 82.04.062 ("Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullionComputation of tax) and 1985 c 471 s 5;
(3) RCW 82.04.110 ("Manufacturer") and 2009 c 535 s 405, 1997 c 453 s 1, 1971 ex.s. c 186 s 1, & 1961 c 15 s 82.04.110;
(4) RCW 82.04.120 ("To manufacture") and 2014 c 216 s 303, 2011 c 23 s 3, 2009 c 535 s 406, 2003 c 168 s 604, 1999 sp.s. c 9 s 1, 1999 c 211 s 2, 1998 c 168 s 1, 1997 c 384 s 1, & 1989 c 302 s 201;
(5) RCW 82.04.240 (Tax on manufacturers) and 2010 c 114 s 104, 2004 c 24 s 4, 2003 c 149 s 3, 1998 c 312 s 3, 1993 sp.s. c 25 s 102, 1981 c 172 s 1, 1979 ex.s. c 196 s 1, 1971 ex.s. c 281 s 3, 1969 ex.s. c 262 s 34, 1967 ex.s. c 149 s 8, 1965 ex.s. c 173 s 5, & 1961 c 15 s 82.04.240;
(6) RCW 82.04.2403 (Manufacturer tax not applicable to cleaning fish) and 1994 c 167 s 1;
(7) RCW 82.04.2404 (ManufacturersProcessors for hireSemiconductor materials) and 2010 c 114 s 105 & 2006 c 84 s 2;
(8) RCW 82.04.250 (Tax on retailers) and 2014 c 97 s 402, (2014 c 97 s 401 expired July 9, 2014), 2013 3rd sp.s. c 2 s 7, 2010 1st sp.s. c 23 s 509, (2010 1st sp.s. c 23 s 508 expired July 1, 2011), (2010 1st sp.s. c 23 s 507 expired July 13, 2010), 2010 1st sp.s. c 11 s 1, (2010 c 114 s 106 expired July 1, 2011), 2008 c 81 s 5, (2007 c 54 s 5 repealed by 2010 1st sp.s. c 11 s 7), 2006 c 177 s 5, 2003 2nd sp.s. c 1 s 2, & (2003 1st sp.s. c 2 s 1 expired July 1, 2006);
(9) RCW 82.04.255 (Tax on real estate brokers) and 2011 c 322 s 2, 1997 c 7 s 1, 1996 c 1 s 1, 1993 sp.s. c 25 s 202, 1985 c 32 s 2, 1983 2nd ex.s. c 3 s 1, 1983 c 9 s 1, & 1970 ex.s. c 65 s 3;
(10) RCW 82.04.260 (Tax on manufacturers and processors of various foods and by-productsResearch and development organizationsTravel agentsCertain international activitiesStevedoring and associated activitiesLow-level waste disposersInsurance producers, surplus line brokers, and title insurance agentsHospitalsCommercial airplane activitiesTimber product activitiesCanned salmon processors) and 2015 3rd sp.s. c 6 s 602 & 2015 3rd sp.s. c 6 s 205;
(11) RCW 82.04.263 (Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development) and 2009 c 469 s 202 & 1996 c 112 s 3;
(12) RCW 82.04.272 (Tax on warehousing and reselling prescription drugs) and 2013 c 19 s 127, 2003 c 168 s 401, & 1998 c 343 s 1;
(13) RCW 82.04.280 (Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television broadcasting, government contractorsCold storage warehouse definedStorage warehouse definedPeriodical or magazine defined) and 2010 c 106 s 206, 2010 c 106 s 205, 2009 c 461 s 3, 2009 c 461 s 2, 2006 c 300 s 7, 2006 c 300 s 6, 2004 c 24 s 6, 2003 c 149 s 4, 1998 c 343 s 3, 1994 c 112 s 1, 1993 sp.s. c 25 s 303, 1993 sp.s. c 25 s 106, 1986 c 226 s 2, 1983 c 132 s 1, 1975 1st ex.s. c 90 s 3, 1971 ex.s. c 299 s 5, 1971 ex.s. c 281 s 7, & 1970 ex.s. c 8 s 2;
(14) RCW 82.04.290 (Tax on international investment management services or other business or service activities) and 2014 c 97 s 404, (2014 c 97 s 403 expired July 9, 2014), 2013 3rd sp.s. c 2 s 8, 2013 c 23 s 314, 2011 c 174 s 101, 2008 c 81 s 6, 2005 c 369 s 8, 2004 c 174 s 2, 2003 c 343 s 2, 2001 1st sp.s. c 9 s 6, & (2001 1st sp.s. c 9 s 4 expired July 1, 2001);
(15) RCW 82.04.2905 (Tax on providing day care) and 1998 c 312 s 7;
(16) RCW 82.04.2906 (Tax on certain chemical dependency services) and 2003 c 343 s 1;
(17) RCW 82.04.2907 (Tax on royalties) and 2015 3rd sp.s. c 5 s 101, 2010 1st sp.s. c 23 s 107, (2010 1st sp.s. c 23 s 106 expired July 1, 2010), 2010 c 111 s 302, 2009 c 535 s 407, 2001 c 320 s 3, & 1998 c 331 s 1;
(18) RCW 82.04.2908 (Tax on provision of room and domiciliary care to assisted living facility residents) and 2012 c 10 s 70, 2005 c 514 s 302, & 2004 c 174 s 1;
(19) RCW 82.04.2909 (Tax on aluminum smelters) and 2015 3rd sp.s. c 6 s 502 & 2011 c 174 s 301;
(20) RCW 82.04.294 (Tax on manufacturers or wholesalers of solar energy systems) and 2013 2nd sp.s. c 13 s 902, 2011 c 179 s 1, 2010 c 114 s 109, 2009 c 469 s 501, 2007 c 54 s 8, & 2005 c 301 s 2;
(21) RCW 82.04.298 (Tax on qualified grocery distribution cooperatives) and 2011 c 2 s 204 (Initiative Measure No. 1107, approved November 2, 2010), 2010 1st sp.s. c 23 s 511, 2008 c 49 s 1, & 2001 1st sp.s. c 9 s 1;
(22) RCW 82.04.310 (ExemptionsPublic utilitiesElectrical energyNatural or manufactured gas) and 2014 c 216 s 302, (2010 c 295 s 1 expired June 30, 2015), 2007 c 58 s 1, 2000 c 245 s 2, 1989 c 302 s 202, & 1961 c 15 s 82.04.310;
(23) RCW 82.04.311 (ExemptionsTobacco settlement authority) and 2002 c 365 s 14;
(24) RCW 82.04.315 (ExemptionsInternational banking facilities) and 1982 c 95 s 7;
(25) RCW 82.04.317 (ExemptionsMotor vehicle sales by manufacturers at wholesale auctions to dealers) and 1997 c 4 s 1;
(26) RCW 82.04.422 (ExemptionsWholesale sales of motor vehicles) and 2004 c 81 s 1 & 2001 c 258 s 1;
(27) RCW 82.04.320 (ExemptionsInsurance business) and 1961 c 15 s 82.04.320;
(28) RCW 82.04.322 (ExemptionsHealth maintenance organization, health care service contractor, certified health plan) and 1993 c 492 s 303;
(29) RCW 82.04.323 (ExemptionWashington health benefit exchange) and 2013 2nd sp.s. c 6 s 8;
(30) RCW 82.04.324 (ExemptionsQualifying blood, tissue, or blood and tissue banks) and 2013 2nd sp.s. c 13 s 1202, 2004 c 82 s 1, & 1995 2nd sp.s. c 9 s 3;
(31) RCW 82.04.326 (ExemptionsQualified organ procurement organizations) and 2002 c 113 s 1;
(32) RCW 82.04.327 (ExemptionsAdult family homes) and 1987 1st ex.s. c 4 s 1;
(33) RCW 82.04.330 (ExemptionsSales of agricultural products) and 2015 3rd sp.s. c 6 s 1103, 2014 c 140 s 7, 2001 c 118 s 3, 1993 sp.s. c 25 s 305, 1988 c 253 s 2, & 1987 c 23 s 4;
(34) RCW 82.04.100 ("Extractor") and 2014 c 140 s 1, 2001 c 118 s 1, 1987 c 23 s 3, 1985 c 148 s 2, 1965 ex.s. c 173 s 2, & 1961 c 15 s 82.04.100;
(35) RCW 82.04.331 (ExemptionsWholesale sales to farmers of seed for planting, conditioning seed for planting owned by others) and 2014 c 140 s 8 & 1998 c 170 s 2;
(36) RCW 82.04.332 (ExemptionsBuying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley) and 2007 c 131 s 1 & 1998 c 312 s 2;
(37) RCW 82.04.333 (ExemptionsSmall harvesters) and 2011 c 101 s 4, 2007 c 48 s 5, & 1990 c 141 s 1;
(38) RCW 82.04.334 (ExemptionsStanding timber) and 2010 1st sp.s. c 23 s 512 & 2007 c 48 s 3;
(39) RCW 82.04.335 (ExemptionsAgricultural fairs) and 1965 ex.s. c 145 s 1;
(40) RCW 82.04.337 (ExemptionsAmounts received by hop growers or dealers for processed hops shipped outside the state) and 1987 c 495 s 1;
(41) RCW 82.04.338 (ExemptionsHop commodity commission or hop commodity board business) and 1998 c 200 s 1;
(42) RCW 82.04.339 (ExemptionsDay care provided by churches) and 1992 c 81 s 1;
(43) RCW 82.04.3395 (ExemptionsChild care resource and referral services by nonprofit organizations) and 1995 2nd sp.s. c 11 s 3;
(44) RCW 82.04.340 (ExemptionsBoxing, sparring, or wrestling matches) and 2000 c 103 s 6, 1988 c 19 s 4, & 1961 c 15 s 82.04.340;
(45) RCW 82.04.350 (ExemptionsRacing) and 2005 c 369 s 7 & 1961 c 15 s 82.04.350;
(46) RCW 82.04.355 (ExemptionsRide sharing) and 1999 c 358 s 8 & 1979 c 111 s 17;
(47) RCW 82.04.360 (ExemptionsEmployeesIndependent contractorsBooth renters) and 2010 1st sp.s. c 23 s 702 & 2010 c 106 s 207;
(48) RCW 82.04.363 (ExemptionsCamp or conference centerItems sold or furnished by nonprofit organization) and 2009 c 535 s 409 & 1997 c 388 s 1;
(49) RCW 82.04.3651 (ExemptionsAmounts received by nonprofit organizations for fund-raising activities) and 2010 c 106 s 208, 1999 c 358 s 3, & 1998 c 336 s 2;
(50) RCW 82.04.367 (ExemptionsNonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans) and 1998 c 324 s 1 & 1987 c 433 s 1;
(51) RCW 82.04.368 (ExemptionsNonprofit organizationsCredit and debt services) and 1993 c 390 s 1;
(52) RCW 82.04.370 (ExemptionsCertain fraternal and beneficiary organizations) and 1961 c 293 s 4 & 1961 c 15 s 82.04.370;
(53) RCW 82.04.380 (ExemptionsCertain corporations furnishing aid and relief) and 1961 c 15 s 82.04.380;
(54) RCW 82.04.385 (ExemptionsOperation of sheltered workshops) and 1988 c 176 s 915, 1988 c 13 s 1, 1972 ex.s. c 134 s 1, & 1970 ex.s. c 81 s 3;
(55) RCW 82.04.390 (ExemptionsAmounts derived from sale of real estate) and 1961 c 15 s 82.04.390;
(56) RCW 82.04.392 (ExemptionsMortgage brokers' third-party provider services trust accounts) and 1998 c 311 s 3 & 1997 c 106 s 21;
(57) RCW 82.04.399 (ExemptionsSales of academic transcripts) and 1996 c 272 s 1;
(58) RCW 82.04.405 (ExemptionsCredit unions) and 1998 c 311 s 4 & 1970 ex.s. c 101 s 3;
(59) RCW 82.04.408 (ExemptionsHousing finance commission) and 1983 c 161 s 25;
(60) RCW 82.04.410 (ExemptionsHatching eggs and poultry) and 1967 ex.s. c 149 s 15 & 1961 c 15 s 82.04.410;
(61) RCW 82.04.415 (ExemptionsSand, gravel and rock taken from county or city pits or quarries, processing and handling costs) and 1965 ex.s. c 173 s 10;
(62) RCW 82.04.416 (ExemptionsOperation of state route No. 16) and 1998 c 179 s 3;
(63) RCW 82.04.418 (ExemptionsGrants by United States government to municipal corporations or political subdivisions) and 1983 1st ex.s. c 66 s 2;
(64) RCW 82.04.419 (ExemptionsCounty, city, town, school district, or fire district activity) and 1983 1st ex.s. c 66 s 3;
(65) RCW 82.04.4201 (ExemptionsSales/leasebacks by regional transit authorities) and 2000 2nd sp.s. c 4 s 24;
(66) RCW 82.04.421 (ExemptionsOut-of-state membership sales in discount programs) and 1997 c 408 s 1;
(67) RCW 82.04.424 (ExemptionsCertain in-state activities) and 2015 3rd sp.s. c 5 s 206 & 2003 c 76 s 2;
(68) RCW 82.04.425 (ExemptionsAccommodation sales) and 2013 c 23 s 315, 1980 c 37 s 78, 1965 ex.s. c 173 s 9, & 1961 c 15 s 82.04.425;
(69) RCW 82.04.4251 (ExemptionsConvention and tourism promotion) and 2006 c 310 s 1;
(70) RCW 82.04.426 (ExemptionsSemiconductor microchips) and 2010 c 114 s 110 & 2003 c 149 s 2;
(71) RCW 82.04.4261 (ExemptionsFederal small business innovation research program) and 2004 c 2 s 9;
(72) RCW 82.04.4262 (ExemptionsFederal small business technology transfer program) and 2004 c 2 s 10;
(73) RCW 82.04.4263 (ExemptionsIncome received by the life sciences discovery fund authority) and 2005 c 424 s 11;
(74) RCW 82.04.4264 (ExemptionsNonprofit assisted living facilitiesRoom and domiciliary care) and 2012 c 10 s 71 & 2005 c 514 s 301;
(75) RCW 82.04.4265 (ExemptionsComprehensive cancer centers) and 2005 c 514 s 401;
(76) RCW 82.04.4266 (ExemptionsFruit and vegetable businesses) and 2015 3rd sp.s. c 6 s 202, 2014 c 140 s 9, 2012 2nd sp.s. c 6 s 201, 2011 c 2 s 202 (Initiative Measure No. 1107, approved November 2, 2010), 2010 1st sp.s. c 23 s 504, (2010 1st sp.s. c 23 s 503 expired June 10, 2010), 2010 c 114 s 111, 2006 c 354 s 3, & 2005 c 513 s 1;
(77) RCW 82.04.4267 (ExemptionsOperation of parking/business improvement areas) and 2005 c 476 s 1;
(78) RCW 82.04.4268 (ExemptionsDairy product businesses) and 2015 3rd sp.s. c 6 s 203, 2013 2nd sp.s. c 13 s 204, 2012 2nd sp.s. c 6 s 202, 2010 c 114 s 112, & 2006 c 354 s 1;
(79) RCW 82.04.4269 (ExemptionsSeafood product businesses) and 2015 3rd sp.s. c 6 s 204, 2012 2nd sp.s. c 6 s 203, 2010 c 114 s 113, & 2006 c 354 s 2;
(80) RCW 82.34.060 (Application for final cost determination as to existing or new facilityFilingFormContentsApprovalDetermination of costsCredits against taxes imposed by chapters 82.04, 82.12, 82.16 RCWLimitations) and 1981 2nd ex.s. c 9 s 3 & 1967 ex.s. c 139 s 6;
(81) RCW 82.04.4271 (DeductionsMembership fees and certain service fees by nonprofit youth organization) and 1981 c 74 s 1;
(82) RCW 82.04.4272 (DeductionsDirect mail delivery charges) and 2005 c 514 s 114;
(83) RCW 82.04.4274 (DeductionsNonprofit management companiesPersonnel performing on-site functions) and 2011 1st sp.s. c 26 s 1;
(84) RCW 82.04.4275 (DeductionsChild welfare services) and 2011 c 163 s 1;
(85) RCW 82.04.4277 (DeductionsHealth and social welfare organizationsMental health or chemical dependency services) and 2016 1st sp.s. c 29 s 532, 2014 c 225 s 104, & 2011 1st sp.s. c 19 s 1;
(86) RCW 82.04.4281 (DeductionsInvestments, dividends, interest on loans) and 2007 c 54 s 9, 2002 c 150 s 2, & 1980 c 37 s 2;
(87) RCW 82.04.4282 (DeductionsFees, dues, charges) and 2009 c 535 s 410, 1994 c 124 s 3, 1989 c 392 s 1, & 1980 c 37 s 3;
(88) RCW 82.04.4283 (DeductionsCash discount taken by purchaser) and 1980 c 37 s 4;
(89) RCW 82.04.4284 (DeductionsBad debts) and 2004 c 153 s 307 & 1980 c 37 s 5;
(90) RCW 82.04.4285 (DeductionsMotor vehicle fuel and special fuel taxes) and 2013 c 225 s 639, 1998 c 176 s 3, & 1980 c 37 s 6;
(91) RCW 82.04.4286 (DeductionsNontaxable business) and 1980 c 37 s 7;
(92) RCW 82.04.4287 (DeductionsCompensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330Materials and supplies used) and 1980 c 37 s 8;
(93) RCW 82.04.4289 (ExemptionCompensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations) and 2003 c 168 s 402, 1998 c 325 s 1, 1993 c 492 s 305, 1981 c 178 s 2, & 1980 c 37 s 10;
(94) RCW 82.04.4291 (DeductionsCompensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290) and 1980 c 37 s 11;
(95) RCW 82.04.4292 (DeductionsInterest on investments or loans secured by mortgages or deeds of trust) and 2012 2nd sp.s. c 6 s 102, 2010 1st sp.s. c 23 s 301, & 1980 c 37 s 12;
(96) RCW 82.04.4293 (DeductionsInterest on obligations of the state, its political subdivisions, and municipal corporations) and 1980 c 37 s 13;
(97) RCW 82.04.4294 (DeductionsInterest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives) and 1980 c 37 s 14;
(98) RCW 82.04.4295 (DeductionsManufacturing activities completed outside the United States) and 1980 c 37 s 15;
(99) RCW 82.04.4296 (DeductionsReimbursement for accommodation expenditures by funeral homes) and 1980 c 37 s 16;
(100) RCW 82.04.4297 (DeductionsCompensation from public entities for health or social welfare servicesException) and 2011 1st sp.s. c 19 s 2, 2002 c 314 s 3, 2001 2nd sp.s. c 23 s 2, 1988 c 67 s 1, & 1980 c 37 s 17;
(101) RCW 82.04.4298 (DeductionsRepair, maintenance, replacement, etc., of residential structures and commonly held propertyEligible organizations) and 1980 c 37 s 18;
(102) RCW 82.04.4311 (DeductionsCompensation received under the federal medicare program by certain hospitals or health centers) and 2005 c 86 s 1 & 2002 c 314 s 2;
(103) RCW 82.04.432 (DeductionsMunicipal sewer service fees or charges) and 1967 ex.s. c 149 s 17;
(104) RCW 82.04.4322 (DeductionsArtistic or cultural organizationCompensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs) and 1981 c 140 s 1;
(105) RCW 82.04.4324 (DeductionsArtistic or cultural organizationDeduction for tax under RCW 82.04.240Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs) and 1981 c 140 s 2;
(106) RCW 82.04.4326 (DeductionsArtistic or cultural organizationsTuition charges for attending artistic or cultural education programs) and 1981 c 140 s 3;
(107) RCW 82.04.4327 (DeductionsArtistic and cultural organizationsIncome from business activities) and 1985 c 471 s 6;
(108) RCW 82.04.433 (DeductionsSales of fuel for consumption outside United States' waters by vessels in foreign commerce) and 2009 c 494 s 2 & 1985 c 471 s 16;
(109) RCW 82.04.4331 (DeductionsInsurance claims for state health care coverage) and 1988 c 107 s 33;
(110) RCW 82.04.4332 (DeductionsTuition fees of foreign degree-granting institutions) and 1993 c 181 s 10;
(111) RCW 82.04.4337 (DeductionsCertain amounts received by assisted living facilities) and 2012 c 10 s 72 & 2004 c 174 s 7;
(112) RCW 82.04.4339 (DeductionsGrants to support salmon restoration) and 2004 c 241 s 1;
(113) RCW 82.04.43391 (DeductionsCommercial aircraft loan interest and fees) and 2010 1st sp.s. c 23 s 112;
(114) RCW 82.04.43392 (DeductionsQualified dispute resolution centers) and 2012 c 249 s 1;
(115) RCW 82.04.43393 (DeductionsPaymaster services) and 2013 2nd sp.s. c 13 s 102;
(116) RCW 82.04.43394 (DeductionsCooperative finance organizations) and 2013 2nd sp.s. c 13 s 602;
(117) RCW 82.04.434 (CreditPublic safety standards and testing) and 1991 c 13 s 1;
(118) RCW 82.04.440 (CreditPersons taxable on multiple activities) and 2011 c 2 s 205 (Initiative Measure No. 1107, approved November 2, 2010) & 2010 1st sp.s. c 23 s 513;
(119) RCW 82.04.4451 (Credit against tax dueMaximum creditTable) and 2010 1st sp.s. c 23 s 1102, 1997 c 238 s 2, & 1994 sp.s. c 2 s 1;
(120) RCW 82.04.44525 (CreditNew employment for international service activities in eligible areasDesignation of census tracts for eligibilityRecordsTax due upon ineligibilityInterest assessmentInformation from employment security department) and 2009 c 535 s 1104, 2008 c 81 s 9, & 1998 c 313 s 2;
(121) RCW 82.04.4461 (CreditPreproduction development expenditures) and 2013 3rd sp.s. c 2 s 9, 2010 c 114 s 115, 2008 c 81 s 7, 2007 c 54 s 11, & 2003 2nd sp.s. c 1 s 7;
(122) RCW 82.04.4463 (CreditProperty and leasehold taxes paid on property used for manufacture of commercial airplanes) and 2013 3rd sp.s. c 2 s 10, 2010 1st sp.s. c 23 s 515, (2010 1st sp.s. c 23 s 514 expired June 10, 2010), 2010 c 114 s 116, 2008 c 81 s 8, 2006 c 177 s 10, 2005 c 514 s 501, & 2003 2nd sp.s. c 1 s 15;
(123) RCW 82.04.447 (CreditNatural or manufactured gas purchased by direct service industrial customersReports) and 2001 c 214 s 9;
(124) RCW 82.04.448 (CreditManufacturing semiconductor materials) and 2010 c 114 s 117 & 2003 c 149 s 9;
(125) RCW 82.04.4481 (CreditProperty taxes paid by aluminum smelter) and 2015 3rd sp.s. c 6 s 503 & 2011 c 174 s 302;
(126) RCW 82.04.4482 (CreditSales of electricity or gas to an aluminum smelter) and 2004 c 24 s 9;
(127) RCW 82.04.4483 (CreditProgramming or manufacturing software in rural counties) and 2010 c 114 s 119 & 2004 c 25 s 1;
(128) RCW 82.04.4486 (CreditSyrup taxes paid by buyer) and 2006 c 245 s 1;
(129) RCW 82.04.4489 (CreditMotion picture competitiveness program) and 2012 c 189 s 4, 2008 c 85 s 3, & 2006 c 247 s 5;
(130) RCW 82.04.449 (CreditWashington customized employment training program) and 2012 c 46 s 3, 2010 c 114 s 121, 2009 c 296 s 3, & 2006 c 112 s 5;
(131) RCW 82.04.540 (Professional employer organizationsTaxable under RCW 82.04.290(2)Deduction) and 2006 c 301 s 1;
(132) RCW 82.04.600 (ExemptionsMaterials printed in county, city, town, school district, educational service district, library or library district) and 1979 ex.s. c 266 s 8;
(133) RCW 82.04.601 (ExemptionsAffixing stamp services for cigarette sales) and 2007 c 221 s 5;
(134) RCW 82.04.610 (ExemptionsImport or export commerce) and 2007 c 477 s 2;
(135) RCW 82.04.615 (ExemptionsCertain limited purpose public corporations, commissions, and authorities) and 2007 c 381 s 1;
(136) RCW 82.04.620 (ExemptionsCertain prescription drugs) and 2007 c 447 s 1;
(137) RCW 82.04.625 (ExemptionsCustom farming services) and 2014 c 140 s 10 & 2007 c 334 s 1;
(138) RCW 82.04.627 (ExemptionsCommercial airplane parts) and 2015 c 86 s 301 & 2008 c 81 s 15;
(139) RCW 82.04.635 (ExemptionsNonprofits providing legal services to low-income persons) and 2009 c 508 s 1;
(140) RCW 82.04.640 (ExemptionsWashington vaccine associationCertain assessments received) and 2010 c 174 s 16;
(141) RCW 82.04.645 (ExemptionsFinancial institutionsAmounts received from certain affiliated persons) and 2011 c 174 s 102 & 2010 1st sp.s. c 23 s 110;
(142) RCW 82.04.650 (ExemptionsInvestment conduits and securitization entities) and 2010 1st sp.s. c 23 s 111;
(143) RCW 82.04.655 (ExemptionsJoint municipal utility services authorities) and 2011 c 258 s 11;
(144) RCW 82.04.750 (ExemptionsRestaurant employee meals) and 2015 c 86 s 302 & 2011 c 55 s 1;
(145) RCW 82.32.045 (TaxesWhen due and payableReporting periodsVerified annual returnsRelief from filing requirements) and 2010 1st sp.s. c 23 s 1103, 2006 c 256 s 1, 2003 1st sp.s. c 13 s 8, 1999 c 357 s 1, 1996 c 111 s 3, 1983 2nd ex.s. c 3 s 63, 1982 1st ex.s. c 35 s 27, 1981 c 172 s 7, & 1981 c 7 s 1;
(146) RCW 82.32.055 (Interest and penaltiesWaiver for military personnel) and 2008 c 184 s 1;
(147) RCW 82.62.030 (Allowance of tax creditsLimitations) and 2007 c 485 s 3, 2001 c 320 s 13, 1999 c 164 s 306, 1997 c 366 s 5, 1996 c 1 s 3, & 1986 c 116 s 17;
(148) RCW 82.62.045 (Tax credits for eligible business projects in designated community empowerment zones) and 2007 c 485 s 4 & 1999 c 164 s 307;
(149) RCW 82.70.020 (Tax credit authorized) and 2015 3rd sp.s. c 44 s 413, 2015 1st sp.s. c 10 s 708, 2014 c 222 s 704, 2013 c 306 s 718, 2005 c 297 s 3, & 2003 c 364 s 2;
(150) RCW 82.73.030 (Credit authorizedLimitations) and 2005 c 514 s 904;
(151) RCW 82.12.022 (Natural or manufactured gasUse tax imposedExemption) and 2015 3rd sp.s. c 6 s 506, 2014 c 216 s 304, & 2011 c 174 s 304;
(152) RCW 82.12.024 (Deferral of use tax on certain users of natural or manufactured gas) and 2001 c 214 s 10;
(153) RCW 82.24.260 (Selling or disposal of unstamped cigarettesPerson to pay and remit tax or affix stampsLiability) and 2003 c 114 s 9, 1995 c 278 s 11, 1987 c 80 s 3, & 1986 c 3 s 13;
(154) RCW 82.24.290 (ExceptionsFederal instrumentalities and purchasers from federal instrumentalities) and 1995 c 278 s 14;
(155) RCW 82.24.295 (ExceptionsSales by Indian retailer under cigarette tax contract) and 2012 2nd sp.s. c 4 s 10 & 2001 c 235 s 6;
(156) RCW 82.26.040 (When tax not applicable under laws of United States) and 1961 c 15 s 82.26.040;
(157) RCW 82.26.110 (When credit may be obtained for tax paid) and 2007 c 221 s 4, 2005 c 180 s 9, 1975 1st ex.s. c 278 s 76, & 1961 c 15 s 82.26.110;
(158) RCW 82.27.010 (Definitions) and 1995 c 372 s 4 & 1985 c 413 s 1;
(159) RCW 82.27.020 (Excise tax imposedDeductionMeasure of taxRatesAdditional tax imposed) and 2010 c 193 s 16, 2005 c 110 s 3, 2001 c 320 s 9, 1999 c 126 s 3, 1993 sp.s. c 17 s 12, 1985 c 413 s 2, 1983 2nd ex.s. c 3 s 17, 1983 c 284 s 6, 1982 1st ex.s. c 35 s 10, & 1980 c 98 s 2;
(160) RCW 82.27.030 (Exemptions) and 1995 2nd sp.s. c 7 s 1, 1985 c 413 s 3, & 1980 c 98 s 3;
(161) RCW 82.27.040 (Credit for taxes paid to another taxing authority) and 1985 c 413 s 4 & 1980 c 98 s 4;
(162) RCW 83.100.020 (Definitions) and 2013 2nd sp.s. c 2 s 2, 2013 c 23 s 341, 2005 c 516 s 2, 2001 c 320 s 15, 1999 c 358 s 19, 1998 c 292 s 401, 1994 c 221 s 70, 1993 c 73 s 9, 1990 c 224 s 1, 1988 c 64 s 2, & 1981 2nd ex.s. c 7 s 83.100.020 (Initiative Measure No. 402, approved November 3, 1981);
(163) RCW 83.100.046 (DeductionProperty used for farmingRequirements, conditions) and 2010 c 106 s 236, (2010 c 106 s 235 expired January 1, 2014), 2009 c 521 s 191, 2005 c 514 s 1201, & 2005 c 516 s 4;
(164) RCW 83.100.047 (Marital deduction, qualified domestic trustElectionState registered domestic partner entitled to deductionOther deductions taken for income tax purposes disallowed) and 2013 2nd sp.s. c 2 s 6, (2013 2nd sp.s. c 2 s 5 expired January 1, 2014), 2009 c 521 s 192, & 2005 c 516 s 13;
(165) RCW 83.100.048 (DeductionQualified family-owned business interests) and 2013 2nd sp.s. c 2 s 3;
(166) RCW 35.58.560 (TaxesCounties or cities not to impose on certain operationsCredits or offsets against state taxesRefund of motor vehicle fuel taxes paid) and 1971 ex.s. c 303 s 10 & 1967 c 105 s 16;
(167) RCW 82.42.020 (Aircraft fuel tax imposedRate) and 2013 c 225 s 302, 2005 c 341 s 3, 2003 c 375 s 5, 1996 c 104 s 13, 1982 1st ex.s. c 25 s 2, 1969 ex.s. c 254 s 2, & 1967 ex.s. c 10 s 2;
(168) RCW 82.42.030 (Exemptions) and 2013 c 225 s 303, 2005 c 341 s 4, 1989 c 193 s 4, 1982 1st ex.s. c 25 s 4, & 1967 ex.s. c 10 s 3;
(169) RCW 82.42.230 (Refunds) and 2013 c 225 s 417;
(170) RCW 82.38.080 (Exemptions) and 2013 c 225 s 111, 2009 c 352 s 1, 2008 c 237 s 1, 1998 c 176 s 60, 1996 c 244 s 6, 1993 c 141 s 2, 1990 c 185 s 1, 1983 c 108 s 4, 1979 c 40 s 4, & 1973 c 42 s 1;
(171) RCW 82.38.180 (Refunds and credits) and 2013 c 225 s 119, 2007 c 515 s 29, 1998 c 176 s 71, 1972 ex.s. c 138 s 4, & 1971 ex.s. c 175 s 19;
(172) RCW 82.21.040 (Exemptions) and 2015 3rd sp.s. c 6 s 1902 & 1989 c 2 s 11 (Initiative Measure No. 97, approved November 8, 1988);
(173) RCW 82.21.050 (Credits) and 1989 c 2 s 12 (Initiative Measure No. 97, approved November 8, 1988);
(174) RCW 35.21.755 (Public corporationsExemption or immunity from taxationIn lieu excise tax) and 2007 c 104 s 16, 2000 2nd sp.s. c 4 s 29, 1999 c 266 s 1, 1995 c 399 s 38, 1993 c 220 s 1, 1990 c 131 s 1, 1987 c 282 s 1, 1985 c 332 s 5, 1984 c 116 s 1, 1979 ex.s. c 196 s 9, 1977 ex.s. c 35 s 1, & 1974 ex.s. c 37 s 7;
(175) RCW 48.14.020 (Premium taxes) and 2016 c 133 s 1, 2013 2nd sp.s. c 6 s 6, 2013 c 325 s 4, 2009 c 161 s 3, 2008 c 217 s 6, 1986 c 296 s 1, 1983 2nd ex.s. c 3 s 7, 1982 2nd ex.s. c 10 s 1, 1982 1st ex.s. c 35 s 15, 1979 ex.s. c 233 s 2, 1969 ex.s. c 241 s 9, & 1947 c 79 s .14.02;
(176) RCW 48.14.0201 (Premiums and prepayments taxHealth care servicesExemptionsState preemption) and 2016 c 133 s 2, 2013 2nd sp.s. c 6 s 5, 2013 c 325 s 3, 2011 c 47 s 8, & 2009 c 479 s 41;
(177) RCW 48.14.021 (Reduction of taxPolicies connected with pension, etc., plans exempt or qualified under internal revenue code) and 1975-'76 2nd ex.s. c 119 s 1, 1974 ex.s. c 132 s 1, & 1963 c 166 s 1;
(178) RCW 48.14.022 (TaxesExemptions and deductions) and 1995 c 304 s 1 & 1987 c 431 s 23;
(179) RCW 48.32.145 (Credit against premium tax for assessments paid pursuant to RCW 48.32.060(1)(c)) and 1997 c 300 s 1, 1993 sp.s. c 25 s 901, 1977 ex.s. c 183 s 1, & 1975-'76 2nd ex.s. c 109 s 11;
(180) RCW 48.32A.125 (Credits for assessments paidTax offsets) and 2001 c 50 s 13;
(181) RCW 48.36A.240 (Funds tax exempt, exception) and 1987 c 366 s 24;
(182) RCW 82.29A.020 (Definitions) and 2015 3rd sp.s. c 6 s 2004, 2015 3rd sp.s. c 6 s 2003, 2014 c 207 s 3, 2014 c 140 s 26, 2012 2nd sp.s. c 6 s 501, 1999 c 220 s 2, 1991 c 272 s 23, 1986 c 285 s 1, 1979 ex.s. c 196 s 11, & 1975-'76 2nd ex.s. c 61 s 2;
(183) RCW 82.29A.120 (Allowable credits) and 2013 c 235 s 3, 1994 c 95 s 2, 1986 c 285 s 2, & 1975-'76 2nd ex.s. c 61 s 12;
(184) RCW 82.29A.125 (ExemptionsElectric vehicle infrastructure) and 2009 c 459 s 3;
(185) RCW 82.29A.130 (ExemptionsCertain property) and 2008 c 194 s 1, 2008 c 84 s 2, & 2007 c 90 s 1;
(186) RCW 82.29A.132 (ExemptionsOperation of state route No. 16) and 1998 c 179 s 6;
(187) RCW 82.29A.134 (ExemptionsSales/leasebacks by regional transit authorities) and 2000 2nd sp.s. c 4 s 25;
(188) RCW 82.29A.135 (ExemptionsProperty used to manufacture alcohol, biodiesel, or wood biomass fuel) and 2010 1st sp.s. c 11 s 6 & 2008 c 268 s 2;
(189) RCW 82.29A.136 (ExemptionsCertain residential and recreational lots) and 2001 c 26 s 1;
(190) RCW 82.29A.137 (ExemptionsCertain leasehold interests related to the manufacture of superefficient airplanes) and 2013 3rd sp.s. c 2 s 13, 2010 c 114 s 134, & 2003 2nd sp.s. c 1 s 13;
(191) RCW 82.29A.138 (ExemptionsCertain amateur radio repeaters) and 2007 c 21 s 1;
(192) RCW 66.20.010 (Permits classifiedIssuanceFeesWaiver of provisions during state of emergency) and 2016 c 235 s 6 & 2016 c 129 s 1;
(193) RCW 66.24.290 (Authorized, prohibited salesMonthly reportsAdded taxDistributionLate payment penaltyAdditional taxes, purposes) and 2010 1st sp.s. c 23 s 1301, 2009 c 479 s 43, 2006 c 302 s 7, 2003 c 167 s 5, & 1999 c 281 s 14;
(194) RCW 82.19.050 (Exemptions) and 2005 c 289 s 1, 2003 c 120 s 1, 2001 1st sp.s. c 9 s 7, (2001 1st sp.s. c 9 s 8 expired July 22, 2001), 2001 c 118 s 7, 1992 c 175 s 7, & 1971 ex.s. c 307 s 17;
(195) RCW 82.23B.030 (Exemption) and 2015 c 274 s 15, 1992 c 73 s 9, & 1991 c 200 s 803;
(196) RCW 82.23B.040 (CreditCrude oil or petroleum exported or sold for export) and 2015 c 274 s 16, 1992 c 73 s 10, & 1991 c 200 s 804;
(197) RCW 82.23B.045 (Refund or creditPetroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item) and 1992 c 73 s 8;
(198) RCW 67.16.105 (Gross receiptsCommission's percentageDistributions) and 2011 c 12 s 1, 2010 c 39 s 1, 2004 c 246 s 7, 2003 1st sp.s. c 27 s 1, 1998 c 345 s 6, 1997 c 87 s 3, 1995 c 173 s 2, 1994 c 159 s 2, 1993 c 170 s 2, 1991 c 270 s 6, 1987 c 347 s 4, 1985 c 146 s 7, 1982 c 32 s 3, & 1979 c 31 s 6;
(199) RCW 82.23A.010 (Definitions) and 2012 1st sp.s. c 3 s 4, 2004 c 203 s 4, & 1989 c 383 s 15;
(200) RCW 82.16.305 (ExemptionsJoint municipal utility services authorities) and 2011 c 258 s 14;
(201) RCW 82.48.110 (Aircraft not to be subject to ad valorem taxExceptions) and 1967 ex.s. c 9 s 6 & 1961 c 15 s 82.48.110;
(202) RCW 82.16.020 (Public utility tax imposedAdditional tax imposedDeposit of moneys) and 2015 3rd sp.s. c 6 s 703, 2013 2nd sp.s. c 9 s 7, 2011 1st sp.s. c 48 s 7033, 2011 1st sp.s. c 48 s 7032, (2009 c 469 s 702 expired June 30, 2013), 1996 c 150 s 2, 1989 c 302 s 204, 1986 c 282 s 14, 1985 c 471 s 10, 1983 2nd ex.s. c 3 s 13, 1982 2nd ex.s. c 5 s 1, 1982 1st ex.s. c 35 s 5, 1971 ex.s. c 299 s 12, 1967 ex.s. c 149 s 24, 1965 ex.s. c 173 s 21, 1961 c 293 s 13, & 1961 c 15 s 82.16.020;
(203) RCW 82.16.040 (Exemption) and 1996 c 111 s 4 & 1961 c 15 s 82.16.040;
(204) RCW 82.16.0421 (ExemptionsSales to electrolytic processing businesses) and 2010 c 114 s 133, 2009 c 434 s 1, & 2004 c 240 s 1;
(205) RCW 82.16.047 (ExemptionsRide sharing) and 1999 c 358 s 12 & 1979 c 111 s 18;
(206) RCW 82.16.0491 (CreditContributions to an electric utility rural economic development revolving fund) and 2008 c 131 s 4, 2004 c 238 s 1, & 1999 c 311 s 402;
(207) RCW 82.16.0495 (CreditElectricity sold to a direct service industrial customer) and 2001 c 214 s 11;
(208) RCW 82.16.0497 (CreditLight and power business, gas distribution business) and 2006 c 213 s 1 & 2001 c 214 s 13;
(209) RCW 82.16.0498 (CreditSales of electricity or gas to an aluminum smelter) and 2004 c 24 s 13;
(210) RCW 82.16.050 (Deductions in computing tax) and 2014 c 140 s 25, 2007 c 330 s 1, 2006 c 336 s 1, 2004 c 153 s 308, 2000 c 245 s 1, 1994 c 124 s 12, 1989 c 302 s 103, 1987 c 207 s 1, 1982 2nd ex.s. c 9 s 3, 1977 ex.s. c 368 s 1, 1967 ex.s. c 149 s 25, 1965 ex.s. c 173 s 22, & 1961 c 15 s 82.16.050;
(211) RCW 82.16.053 (Deductions in computing taxLight and power businesses) and 1996 c 145 s 1 & 1994 c 236 s 1;
(212) RCW 82.16.055 (Deductions relating to energy conservation or production from renewable resources) and 1980 c 149 s 3;
(213) RCW 82.16.130 (Renewable energy system cost recoveryLight/power business tax credit) and 2010 c 202 s 3, 2009 c 469 s 506, & 2005 c 300 s 4;
(214) RCW 82.16.300 (ExemptionsCustom farming services) and 2007 c 334 s 2;
(215) RCW 82.45.010 ("Sale" defined) and 2014 c 58 s 24 & 2010 1st sp.s. c 23 s 207;
(216) RCW 82.45.190 (ExemptionsState route No. 16 corridor transportation systems and facilities) and 1998 c 179 s 7;
(217) RCW 82.45.195 (ExemptionsStanding timber sales) and 2014 c 97 s 308, 2010 1st sp.s. c 23 s 518, & 2007 c 48 s 7;
(218) RCW 36.100.090 (Tax deferralNew public facilities) and 1995 1st sp.s. c 14 s 6;
(219) RCW 36.102.070 (Deferral of taxesApplication by public stadium authorityDepartment of revenue approvalRepaymentSchedulesInterestDebt for taxesInformation not confidential) and 1997 c 220 s 201 (Referendum Bill No. 48, approved June 17, 1997);
(220) RCW 47.01.412 (State route No. 520 improvementsTax deferralsDefinition) and 2008 c 270 s 7;
(221) RCW 47.46.060 (Deferral of taxesApplicationRepayment) and 2015 3rd sp.s. c 44 s 405, 2012 c 77 s 1, 2002 c 114 s 18, & 1998 c 179 s 4;
(222) RCW 82.04.050 ("Sale at retail," "retail sale") and 2015 3rd sp.s. c 6 s 1105, 2015 3rd sp.s. c 6 s 1104, 2015 c 169 s 1, 2013 2nd sp.s. c 13 s 802, & 2011 c 174 s 202;
(223) RCW 82.04.213 ("Agricultural product," "farmer," "marijuana") and 2015 3rd sp.s. c 6 s 1102 & 2014 c 140 s 2;
(224) RCW 82.08.010 (Definitions) and 2014 c 140 s 11, 2010 c 106 s 210, 2009 c 535 s 303, 2007 c 6 s 1302, (2007 c 6 s 1301 expired July 1, 2008), 2006 c 301 s 2, 2005 c 514 s 110, 2004 c 153 s 406, 2003 c 168 s 101, 1985 c 38 s 3, 1985 c 2 s 2 (Initiative Measure No. 464, approved November 6, 1984), 1983 1st ex.s. c 55 s 1, 1967 ex.s. c 149 s 18, 1963 c 244 s 1, & 1961 c 15 s 82.08.010;
(225) RCW 82.08.0203 (ExemptionsTrail grooming services) and 2008 c 260 s 1;
(226) RCW 82.08.0205 (ExemptionsWaste vegetable oil) and 2008 c 237 s 2;
(227) RCW 82.12.0205 (ExemptionsWaste vegetable oil) and 2008 c 237 s 3;
(228) RCW 82.08.0206 (ExemptionsWorking familiesEligible low-income persons) and 2008 c 325 s 2;
(229) RCW 82.08.0208 (ExemptionsDigital codes) and 2009 c 535 s 501;
(230) RCW 82.12.0208 (ExemptionsDigital codes) and 2009 c 535 s 601;
(231) RCW 82.08.02081 (ExemptionsAudio or video programming) and 2009 c 535 s 502;
(232) RCW 82.12.02081 (ExemptionsAudio or video programming) and 2009 c 535 s 602;
(233) RCW 82.08.02082 (ExemptionsDigital products or servicesIngredient or componentMade available for free) and 2010 c 111 s 401 & 2009 c 535 s 503;
(234) RCW 82.12.02082 (ExemptionsDigital products or servicesMade available for free to general public) and 2010 c 111 s 501 & 2009 c 535 s 603;
(235) RCW 82.08.02087 (ExemptionsDigital goods and servicesPurchased for business purposes) and 2010 c 111 s 402 & 2009 c 535 s 504;
(236) RCW 82.12.02087 (ExemptionsDigital goods, codes, and servicesUsed for business purposes) and 2010 c 111 s 502 & 2009 c 535 s 607;
(237) RCW 82.08.02088 (ExemptionsDigital productsBusiness buyersConcurrently available for use within and outside state) and 2009 c 535 s 701;
(238) RCW 82.12.02088 (ExemptionsDigital productsBusiness buyersConcurrently available for use within and outside stateApportionment) and 2009 c 535 s 702;
(239) RCW 82.08.0251 (ExemptionsCasual and isolated sales) and 1980 c 37 s 19;
(240) RCW 82.08.0252 (ExemptionsSales by persons taxable under chapter 82.16 RCW) and 1980 c 37 s 20;
(241) RCW 82.08.02525 (ExemptionsSale of copied public records by state and local agencies) and 2011 c 60 s 49, 2009 c 535 s 505, & 1996 c 63 s 1;
(242) RCW 82.12.02525 (ExemptionsSale of copied public records by state and local agencies) and 2011 c 60 s 50, 2009 c 535 s 609, & 1996 c 63 s 2;
(243) RCW 82.08.0253 (ExemptionsSale and distribution of newspapers) and 2009 c 535 s 506 & 1980 c 37 s 21;
(244) RCW 82.12.0345 (ExemptionsUse of newspapers) and 2009 c 535 s 618 & 1994 c 124 s 11;
(245) RCW 82.08.02535 (ExemptionsSales and distribution of magazines or periodicals by subscription for fund-raising) and 2009 c 535 s 507 & 1995 2nd sp.s. c 8 s 1;
(246) RCW 82.08.02537 (ExemptionsSales of academic transcripts) and 2009 c 535 s 508 & 1996 c 272 s 2;
(247) RCW 82.12.0347 (ExemptionsUse of academic transcripts) and 2009 c 535 s 619 & 1996 c 272 s 3;
(248) RCW 82.08.0254 (ExemptionsNontaxable sales) and 1980 c 37 s 22;
(249) RCW 82.12.0255 (ExemptionsNontaxable tangible personal property, warranties, and digital products) and 2009 c 535 s 610, 2005 c 514 s 107, 2003 c 5 s 4, & 1980 c 37 s 55;
(250) RCW 82.08.0255 (ExemptionsSales of motor vehicle and special fuelConditionsCredit or refund of special fuel used outside this state in interstate commerce) and 2013 c 225 s 640, 2011 1st sp.s. c 16 s 4, 2007 c 223 s 9, 2005 c 443 s 5, & 1998 c 176 s 4;
(251) RCW 82.12.0256 (ExemptionsUse of motor vehicle and special fuelConditions) and 2013 c 225 s 646, 2011 1st sp.s. c 16 s 5, 2007 c 223 s 10, 2005 c 443 s 6, & 1998 c 176 s 5;
(252) RCW 82.08.0256 (ExemptionsSale of the operating property of a public utility to the state or a political subdivision) and 2010 c 106 s 213, 2009 c 535 s 509, & 1980 c 37 s 24;
(253) RCW 82.12.0257 (ExemptionsUse of personal property of the operating property of a public utility by state or political subdivision) and 2010 c 106 s 220, 2009 c 535 s 611, & 1980 c 37 s 57;
(254) RCW 82.08.02565 (ExemptionsSales of machinery and equipment for manufacturing, research and development, or a testing operationLabor and services for installationExemption certificateRules) and 2015 3rd sp.s. c 5 s 301;
(255) RCW 82.12.02565 (ExemptionsMachinery and equipment used for manufacturing, research and development, or a testing operation) and 2015 3rd sp.s. c 5 s 302;
(256) RCW 82.08.025651 (ExemptionsSales of machinery and equipment to public research institutions) and 2011 c 23 s 4;
(257) RCW 82.12.025651 (ExemptionsUse of machinery and equipment by public research institutions) and 2011 c 23 s 5;
(258) RCW 82.08.02566 (ExemptionsSales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption) and 2003 c 168 s 208, 1997 c 302 s 1, & 1996 c 247 s 4;
(259) RCW 82.12.02566 (ExemptionsUse of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modificationLimitations on yearly exemption) and 2003 c 168 s 209, 1997 c 302 s 2, & 1996 c 247 s 5;
(260) RCW 82.08.02568 (ExemptionsSales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale) and 1996 c 170 s 1;
(261) RCW 82.12.02568 (ExemptionsUse of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale) and 1996 c 170 s 2;
(262) RCW 82.08.02569 (ExemptionsSales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory) and 1996 c 113 s 1;
(263) RCW 82.12.02569 (ExemptionsUse of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory) and 1996 c 113 s 2;
(264) RCW 82.08.0257 (ExemptionsAuction sales of personal property used in farming) and 2014 c 140 s 15, 2009 c 535 s 511, & 1980 c 37 s 25;
(265) RCW 82.12.0258 (ExemptionsUse of personal property previously used in farming and purchased from farmer at auction) and 2014 c 140 s 16, 2009 c 535 s 612, & 1980 c 37 s 58;
(266) RCW 82.08.02573 (ExemptionsSales by a nonprofit organization for fund-raising activities) and 2010 c 106 s 214 & 1998 c 336 s 3;
(267) RCW 82.08.0258 (ExemptionsSales to federal corporations providing aid and relief) and 1980 c 37 s 26;
(268) RCW 82.12.0259 (ExemptionsUse of personal property, digital automated services, or certain other services by federal corporations providing aid and relief) and 2009 c 535 s 613, 2003 c 5 s 7, & 1980 c 37 s 59;
(269) RCW 82.08.0259 (ExemptionsSales of livestock) and 2001 c 118 s 4 & 1980 c 37 s 27;
(270) RCW 82.12.0261 (ExemptionsUse of livestock) and 2001 c 118 s 5 & 1980 c 37 s 60;
(271) RCW 82.08.026 (ExemptionsSales of natural or manufactured gas) and 1994 c 124 s 8 & 1989 c 384 s 4;
(272) RCW 82.12.023 (Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020) and 1994 c 124 s 10 & 1989 c 384 s 5;
(273) RCW 82.14.030 (Sales and use taxes authorizedAdditional taxes authorizedMaximum rates) and 2014 c 216 s 307, 2008 c 86 s 101, 1989 c 384 s 6, 1982 1st ex.s. c 49 s 17, & 1970 ex.s. c 94 s 4;
(274) RCW 82.08.0261 (ExemptionsSales of personal property for use connected with private or common carriers in interstate or foreign commerce) and 2014 c 216 s 405 & 1980 c 37 s 28;
(275) RCW 82.08.0262 (ExemptionsSales 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 governmentComponents thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.Labor and services for constructing, repairing, cleaning, etc.) and 2015 c 86 s 305, 2009 c 503 s 1, 1998 c 311 s 5, 1994 c 43 s 1, & 1980 c 37 s 29;
(276) RCW 82.12.0254 (ExemptionsUse of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial watersComponentsUse of vehicles in the transportation of persons or property across state boundariesConditionsUse of vehicle under trip permit to point outside state) and 2015 c 86 s 306, 2010 c 161 s 905, 2009 c 503 s 2, 2003 c 5 s 3, 1998 c 311 s 7, 1995 c 63 s 2, & 1980 c 37 s 54;
(277) RCW 82.08.0263 (ExemptionsSales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce) and 1998 c 311 s 6, 1995 c 63 s 1, & 1980 c 37 s 30;
(278) RCW 82.08.0264 (ExemptionsSales of motor vehicles, trailers, or campers to nonresidents for use outside the state) and 2010 c 161 s 1165, 2007 c 135 s 1, & 1980 c 37 s 31;
(279) RCW 82.08.0266 (ExemptionsSales of watercraft to nonresidents for use outside the state) and 2013 c 23 s 316, 1999 c 358 s 5, & 1980 c 37 s 33;
(280) RCW 82.08.0267 (ExemptionsSales of poultry for producing poultry and poultry products for sale) and 1980 c 37 s 34;
(281) RCW 82.12.0262 (ExemptionsUse of poultry for producing poultry and poultry products for sale) and 1980 c 37 s 61;
(282) RCW 82.08.0268 (ExemptionsSales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state) and 1998 c 167 s 1 & 1980 c 37 s 35;
(283) RCW 82.08.0269 (ExemptionsSales for use in states, territories, and possessions of the United States which are not contiguous to any other state) and 2013 c 23 s 317 & 1980 c 37 s 36;
(284) RCW 82.08.0271 (ExemptionsSales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts) and 1980 c 37 s 37;
(285) RCW 82.12.930 (ExemptionsWatershed protection or flood prevention) and 2003 c 5 s 17;
(286) RCW 82.08.0272 (ExemptionsSales of semen for artificial insemination of livestock) and 1980 c 37 s 38;
(287) RCW 82.12.0267 (ExemptionsUse of semen in artificial insemination of livestock) and 1980 c 37 s 66;
(288) RCW 82.08.0273 (ExemptionsSales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the stateProof of nonresident statusPenalties) and 2014 c 140 s 17, 2011 c 7 s 1, 2010 c 106 s 215, 2009 c 535 s 512, 2007 c 135 s 2, 2003 c 53 s 399, 1993 c 444 s 1, 1988 c 96 s 1, 1982 1st ex.s. c 5 s 1, & 1980 c 37 s 39;
(289) RCW 82.08.0274 (ExemptionsSales of form lumber to person engaged in constructing, repairing, etc., structures for consumers) and 1980 c 37 s 40;
(290) RCW 82.12.0268 (ExemptionsUse of form lumber by persons engaged in constructing, repairing, etc., structures for consumers) and 1980 c 37 s 67;
(291) RCW 82.08.02745 (ExemptionsCharges for labor and services or sales of tangible personal property related to agricultural employee housingExemption certificateRules) and 2014 c 140 s 18, 2007 c 54 s 14, 1997 c 438 s 1, & 1996 c 117 s 1;
(292) RCW 82.12.02685 (ExemptionsUse of tangible personal property related to agricultural employee housing) and 1997 c 438 s 2 & 1996 c 117 s 2;
(293) RCW 82.08.0275 (ExemptionsSales 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) and 1980 c 37 s 41;
(294) RCW 82.12.0269 (ExemptionsUse 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) and 1980 c 37 s 68;
(295) RCW 82.08.0277 (ExemptionsSales of pollen) and 1980 c 37 s 43;
(296) RCW 82.12.0273 (ExemptionsUse of pollen) and 1980 c 37 s 71;
(297) RCW 82.08.0278 (ExemptionsSales between political subdivisions resulting from annexation or incorporation) and 1980 c 37 s 44;
(298) RCW 82.12.0274 (ExemptionsUse of tangible personal property by political subdivision resulting from annexation or incorporation) and 1980 c 37 s 72;
(299) RCW 82.08.0279 (ExemptionsRenting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries) and 1980 c 37 s 45;
(300) RCW 82.08.02795 (ExemptionsSales to free hospitals) and 1993 c 205 s 1;
(301) RCW 82.12.02745 (ExemptionsUse by free hospitals of certain items) and 1993 c 205 s 2;
(302) RCW 82.08.02805 (ExemptionsSales to qualifying blood, tissue, or blood and tissue banks) and 2004 c 82 s 2 & 1995 2nd sp.s. c 9 s 4;
(303) RCW 82.12.02747 (ExemptionsUse of medical products by qualifying blood, tissue, or blood and tissue banks) and 2004 c 82 s 3 & 1995 2nd sp.s. c 9 s 5;
(304) RCW 82.08.02806 (ExemptionsSales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing) and 1996 c 141 s 1;
(305) RCW 82.12.02748 (ExemptionsUse of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing) and 1996 c 141 s 2;
(306) RCW 82.08.02807 (ExemptionsSales to organ procurement organization) and 2014 c 97 s 306 & 2002 c 113 s 2;
(307) RCW 82.12.02749 (ExemptionsUse of medical supplies, chemicals, or materials by organ procurement organization) and 2002 c 113 s 3;
(308) RCW 82.08.0281 (ExemptionsSales of prescription drugs) and 2014 c 140 s 19, 2004 c 153 s 108, 2003 c 168 s 403, 1993 sp.s. c 25 s 308, & 1980 c 37 s 46;
(309) RCW 82.12.0275 (ExemptionsUse of certain drugs or family planning devices) and 2003 c 168 s 406, 1993 sp.s. c 25 s 309, & 1980 c 37 s 73;
(310) RCW 82.08.0282 (ExemptionsSales of returnable containers for beverages and foods) and 1980 c 37 s 47;
(311) RCW 82.12.0276 (ExemptionsUse of returnable containers for beverages and foods) and 1980 c 37 s 74;
(312) RCW 82.08.0283 (ExemptionsCertain medical items) and 2007 c 6 s 1101, 2004 c 153 s 101, 2003 c 168 s 409, 2001 c 75 s 1, 1998 c 168 s 2, 1997 c 224 s 1, 1996 c 162 s 1, 1991 c 250 s 2, 1986 c 255 s 1, 1980 c 86 s 1, & 1980 c 37 s 48;
(313) RCW 82.12.0277 (ExemptionsCertain medical items) and 2007 c 6 s 1102 & 2004 c 153 s 109;
(314) RCW 82.08.0285 (ExemptionsSales of ferry vessels to the state or local governmental unitsComponents thereofLabor and service charges) and 1980 c 37 s 50;
(315) RCW 82.12.0279 (ExemptionsUse of ferry vessels by the state or local governmental unitsComponents thereof) and 2003 c 5 s 9 & 1980 c 37 s 77;
(316) RCW 82.08.0287 (ExemptionsSales of passenger motor vehicles as ride-sharing vehicles) and 2014 c 97 s 503, 2001 c 320 s 4, 1996 c 244 s 4, 1995 c 274 s 2, 1993 c 488 s 2, & 1980 c 166 s 1;
(317) RCW 82.12.0282 (ExemptionsUse of vans as ride-sharing vehicles) and 2014 c 97 s 504, 2001 c 320 s 5, 1999 c 358 s 11, 1996 c 88 s 4, 1993 c 488 s 4, & 1980 c 166 s 2;
(318) RCW 82.08.02875 (ExemptionsVehicle parking charges subject to tax at stadium and exhibition center) and 1997 c 220 s 203 (Referendum Bill No. 48, approved June 17, 1997);
(319) RCW 82.08.0288 (ExemptionsLease of certain irrigation equipment) and 2014 c 140 s 20 & 1983 1st ex.s. c 55 s 5;
(320) RCW 82.12.0283 (ExemptionsUse of certain irrigation equipment) and 2014 c 140 s 21 & 1983 1st ex.s. c 55 s 6;
(321) RCW 82.08.0291 (ExemptionsSales of amusement and recreation services or personal services by nonprofit youth organizationLocal government physical fitness classes) and 2015 c 169 s 4, 2000 c 103 s 8, 1994 c 85 s 1, & 1981 c 74 s 2;
(322) RCW 82.08.02915 (ExemptionsSales used by health or social welfare organizations for alternative housing for youth in crisis) and 1998 c 183 s 1, 1997 c 386 s 56, & 1995 c 346 s 1;
(323) RCW 82.12.02915 (ExemptionsUse of items by health or social welfare organizations for alternative housing for youth in crisis) and 1998 c 183 s 2, 1997 c 386 s 57, & 1995 c 346 s 2;
(324) RCW 82.08.0293 (ExemptionsSales of food and food ingredients) and 2014 c 140 s 22, 2011 c 2 s 301 (Initiative Measure No. 1107, approved November 2, 2010), 2010 1st sp.s. c 23 s 902, (2010 1st sp.s. c 23 s 901 expired July 1, 2010), 2010 c 106 s 216, 2009 c 483 s 2, 2004 c 153 s 201, 2003 c 168 s 301, 1988 c 103 s 1, 1986 c 182 s 1, 1985 c 104 s 1, & 1982 1st ex.s. c 35 s 33;
(325) RCW 82.12.0293 (ExemptionsUse of food and food ingredients) and 2011 c 2 s 303 (Initiative Measure No. 1107, approved November 2, 2010), 2010 1st sp.s. c 23 s 903, 2009 c 483 s 4, 2003 c 168 s 303, 1988 c 103 s 2, 1986 c 182 s 2, 1985 c 104 s 2, & 1982 1st ex.s. c 35 s 34;
(326) RCW 82.08.0294 (ExemptionsSales of feed for cultivating or raising fish for sale) and 1985 c 148 s 3;
(327) RCW 82.12.0294 (ExemptionsUse of feed for cultivating or raising fish for sale) and 1985 c 148 s 4;
(328) RCW 82.08.0296 (ExemptionsSales of feed consumed by livestock at a public livestock market) and 1986 c 265 s 1;
(329) RCW 82.12.0296 (ExemptionsUse of feed consumed by livestock at a public livestock market) and 1986 c 265 s 2;
(330) RCW 82.08.0297 (ExemptionsSales of food purchased under the supplemental nutrition assistance program) and 2011 c 174 s 103, 1998 c 79 s 18, & 1987 c 28 s 1;
(331) RCW 82.12.0297 (ExemptionsUse of food purchased under the supplemental nutrition assistance program) and 2011 c 174 s 104, 1998 c 79 s 19, & 1987 c 28 s 2;
(332) RCW 82.08.0298 (ExemptionsSales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state) and 1987 c 494 s 1;
(333) RCW 82.12.0298 (ExemptionsUse of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state) and 1987 c 494 s 2;
(334) RCW 82.08.0299 (ExemptionsEmergency lodging for homeless personsConditions) and 1988 c 61 s 1;
(335) RCW 82.08.031 (ExemptionsSales to artistic or cultural organizations of certain objects acquired for exhibition or presentation) and 1981 c 140 s 4;
(336) RCW 82.12.031 (ExemptionsUse by artistic or cultural organizations of certain objects) and 1981 c 140 s 5;
(337) RCW 82.08.0311 (ExemptionsSales of materials and supplies used in packing horticultural products) and 1988 c 68 s 1;
(338) RCW 82.12.0311 (ExemptionsUse of materials and supplies in packing horticultural products) and 1988 c 68 s 2;
(339) RCW 82.08.0315 (ExemptionsRentals or sales related to motion picture or video productionsExceptionsCertificate) and 1997 c 61 s 1 & 1995 2nd sp.s. c 5 s 1;
(340) RCW 82.12.0316 (ExemptionsSales of cigarettes by Indian retailers) and 2008 c 228 s 4, 2005 c 11 s 4, & 2001 c 235 s 5;
(341) RCW 82.08.032 (ExemptionSales, rental, or lease of used park model trailers) and 2001 c 282 s 3;
(342) RCW 82.12.032 (ExemptionUse of used park model trailers) and 2001 c 282 s 4;
(343) RCW 82.08.033 (ExemptionsSales of used mobile homes or rental or lease of mobile homes) and 1986 c 211 s 2 & 1979 ex.s. c 266 s 3;
(344) RCW 82.12.033 (ExemptionUse of certain used mobile homes) and 1986 c 211 s 3 & 1979 ex.s. c 266 s 4;
(345) RCW 82.08.034 (ExemptionsSales of used floating homes or rental or lease of used floating homes) and 1984 c 192 s 3;
(346) RCW 82.12.034 (ExemptionUse of used floating homes) and 1984 c 192 s 4;
(347) RCW 82.08.036 (ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined) and 1989 c 431 s 45;
(348) RCW 82.12.038 (ExemptionsVehicle battery core deposits or creditsReplacement vehicle tire fees"Core deposits or credits" defined) and 1989 c 431 s 46;
(349) RCW 82.08.037 (Credits and refunds for bad debts) and 2010 1st sp.s. c 23 s 1502, 2007 c 6 s 102, 2004 c 153 s 302, 2003 c 168 s 212, & 1982 1st ex.s. c 35 s 35;
(350) RCW 82.12.037 (Credits and refundsBad debts) and 2010 1st sp.s. c 23 s 1503, 2007 c 6 s 103, 2004 c 153 s 304, & 1982 1st ex.s. c 35 s 36;
(351) RCW 82.08.050 (Buyer to pay, seller to collect taxStatement of taxExceptionPenaltiesContingent expiration of subsection) and 2010 c 112 s 8 & 2010 c 106 s 217;
(352) RCW 82.12.040 (Retailers to collect taxPenaltyContingent expiration of subsection) and 2015 c 169 s 9, 2015 c 1 s 11 (Initiative Measure No. 594, approved November 4, 2014), 2011 1st sp.s. c 20 s 103, 2010 c 106 s 221, 2009 c 535 s 1108, & 2005 c 514 s 109;
(353) RCW 82.08.080 (Vending machine and other sales) and 2004 c 153 s 409, 1986 c 36 s 2, 1975 1st ex.s. c 278 s 48, 1963 c 244 s 2, & 1961 c 15 s 82.08.080;
(354) RCW 82.08.205 (ExemptionsClay targets) and 2013 2nd sp.s. c 13 s 402;
(355) RCW 82.12.205 (Clay targets) and 2013 2nd sp.s. c 13 s 403;
(356) RCW 82.08.207 (Investment data for investment firms) and 2013 2nd sp.s. c 13 s 702;
(357) RCW 82.12.207 (Investment date for investment firms) and 2013 2nd sp.s. c 13 s 703;
(358) RCW 82.08.210 (ExemptionsFlavor impartersRestaurants) and 2013 2nd sp.s. c 13 s 502;
(359) RCW 82.12.210 (Flavor impartersRestaurants) and 2013 2nd sp.s. c 13 s 503;
(360) RCW 82.08.215 (ExemptionsLarge private airplanes) and 2013 2nd sp.s. c 13 s 1103;
(361) RCW 82.12.215 (ExemptionsLarge private airplanes) and 2013 2nd sp.s. c 13 s 1104;
(362) RCW 82.08.220 (ExemptionsMint growers) and 2013 2nd sp.s. c 13 s 1302;
(363) RCW 82.12.220 (ExemptionsMint growers) and 2013 2nd sp.s. c 13 s 1303;
(364) RCW 82.08.700 (ExemptionsVessels sold to nonresidents) and 2010 c 106 s 219 & 2007 c 22 s 1;
(365) RCW 82.12.700 (ExemptionsVessels sold to nonresidents) and 2007 c 22 s 2;
(366) RCW 82.08.803 (ExemptionsNebulizers) and 2007 c 6 s 1103 & 2004 c 153 s 104;
(367) RCW 82.12.803 (ExemptionsNebulizers) and 2007 c 6 s 1104 & 2004 c 153 s 105;
(368) RCW 82.08.804 (ExemptionsOstomic items) and 2004 c 153 s 106;
(369) RCW 82.12.804 (ExemptionsOstomic items) and 2004 c 153 s 107;
(370) RCW 82.08.805 (ExemptionsPersonal property used at an aluminum smelter) and 2015 3rd sp.s. c 6 s 504 & 2011 c 174 s 303;
(371) RCW 82.12.805 (ExemptionsPersonal property used at an aluminum smelter) and 2015 3rd sp.s. c 6 s 505 & 2011 c 174 s 305;
(372) RCW 82.08.806 (ExemptionsSale of computer equipment parts and services to printer or publisher) and 2011 c 174 s 204, 2010 1st sp.s. c 23 s 516, 2009 c 461 s 5, & 2004 c 8 s 2;
(373) RCW 82.08.807 (ExemptionsDirect mail delivery charges) and 2005 c 514 s 115;
(374) RCW 82.12.807 (ExemptionsDirect mail delivery charges) and 2005 c 514 s 116;
(375) RCW 82.08.808 (ExemptionsSales of medical supplies, chemicals, or materials to comprehensive cancer centers) and 2005 c 514 s 402;
(376) RCW 82.12.808 (ExemptionsUse of medical supplies, chemicals, or materials by comprehensive cancer centers) and 2005 c 514 s 403;
(377) RCW 82.08.809 (ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers) and 2016 1st sp.s. c 32 s 2, 2015 3rd sp.s. c 44 s 408, 2010 1st sp.s. c 11 s 2, & 2005 c 296 s 1;
(378) RCW 82.12.809 (ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers) and 2016 1st sp.s. c 32 s 3, 2015 3rd sp.s. c 44 s 409, 2010 1st sp.s. c 11 s 3, & 2005 c 296 s 3;
(379) RCW 82.08.810 (ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsExemption certificatePayments on cessation of operation) and 1997 c 368 s 2;
(380) RCW 82.12.810 (ExemptionsAir pollution control facilities at a thermal electric generation facilityExceptionsPayments on cessation of operation) and 2003 c 5 s 12 & 1997 c 368 s 3;
(381) RCW 82.08.811 (ExemptionsCoal used at coal-fired thermal electric generation facilityApplicationDemonstration of progress in air pollution controlNotice of emissions violationsReapplicationPayments on cessation of operation) and 1997 c 368 s 4;
(382) RCW 82.12.811 (ExemptionsCoal used at coal-fired thermal electric generation facilityApplicationDemonstration of progress in air pollution controlNotice of emissions violationsReapplicationPayments on cessation of operation) and 1997 c 368 s 6;
(383) RCW 82.08.816 (ExemptionsElectric vehicle batteries and infrastructure) and 2009 c 459 s 4;
(384) RCW 82.12.816 (ExemptionsElectric vehicle batteries and infrastructure) and 2009 c 459 s 5;
(385) RCW 82.08.820 (ExemptionsRemittanceWarehouse and grain elevators and distribution centersMaterial-handling and racking equipmentConstruction of warehouse or elevatorInformation sheetRulesRecordsExceptions) and 2014 c 140 s 23, 2011 c 174 s 206, (2011 c 174 s 205 expired July 1, 2012), 2006 c 354 s 12, (2006 c 354 s 11 expired July 1, 2012), 2005 c 513 s 11, & 1997 c 450 s 2;
(386) RCW 82.12.820 (ExemptionsWarehouse and grain elevators and distribution centers) and 2006 c 354 s 13, 2005 c 513 s 12, 2003 c 5 s 13, 2000 c 103 s 9, & 1997 c 450 s 3;
(387) RCW 82.08.830 (ExemptionsSales at camp or conference center by nonprofit organization) and 1997 c 388 s 2;
(388) RCW 82.08.832 (ExemptionsSales of gun safes) and 1998 c 178 s 1;
(389) RCW 82.12.832 (ExemptionsUse of gun safes) and 1998 c 178 s 2;
(390) RCW 82.08.834 (ExemptionsSales/leasebacks by regional transit authorities) and 2000 2nd sp.s. c 4 s 21;
(391) RCW 82.12.834 (ExemptionsSales/leasebacks by regional transit authorities) and 2001 c 320 s 6 & 2000 2nd sp.s. c 4 s 22;
(392) RCW 82.08.850 (ExemptionsConifer seed) and 2001 c 129 s 2;
(393) RCW 82.12.850 (ExemptionsConifer seed) and 2001 c 129 s 3;
(394) RCW 82.08.855 (ExemptionsReplacement parts for qualifying farm machinery and equipment) and 2015 3rd sp.s. c 6 s 1106, 2014 c 97 s 601, 2007 c 332 s 1, & 2006 c 172 s 1;
(395) RCW 82.12.855 (ExemptionsReplacement parts for qualifying farm machinery and equipment) and 2014 c 97 s 603, 2007 c 332 s 2, & 2006 c 172 s 2;
(396) RCW 82.08.865 (ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users) and 2010 c 106 s 218, 2007 c 443 s 1, & 2006 c 7 s 1;
(397) RCW 82.12.865 (ExemptionsDiesel, biodiesel, and aircraft fuel for farm fuel users) and 2010 c 106 s 222, 2007 c 443 s 2, & 2006 c 7 s 2;
(398) RCW 82.08.870 (ExemptionsMotorcycles for training programs) and 2001 c 285 s 2;
(399) RCW 82.12.845 (Use of motorcycles loaned to department of licensing) and 2001 c 121 s 1;
(400) RCW 82.08.875 (ExemptionsAutomotive adaptive equipment) and 2013 c 211 s 2;
(401) RCW 82.12.875 (Automotive adaptive equipment) and 2013 c 211 s 3;
(402) RCW 82.08.880 (ExemptionsAnimal pharmaceuticals) and 2001 2nd sp.s. c 17 s 1;
(403) RCW 82.12.880 (ExemptionsAnimal pharmaceuticals) and 2001 2nd sp.s. c 17 s 2;
(404) RCW 82.08.890 (ExemptionsQualifying livestock nutrient management equipment and facilities) and 2014 c 97 s 602, 2010 1st sp.s. c 23 s 601, 2009 c 469 s 601, 2006 c 151 s 2, & 2001 2nd sp.s. c 18 s 2;
(405) RCW 82.12.890 (ExemptionsLivestock nutrient management equipment and facilities) and 2014 c 97 s 604, 2010 1st sp.s. c 23 s 602, 2009 c 469 s 602, 2006 c 151 s 3, 2003 c 5 s 15, & 2001 2nd sp.s. c 18 s 3;
(406) RCW 82.08.900 (ExemptionsAnaerobic digesters) and 2015 c 86 s 202, 2006 c 151 s 4, & 2001 2nd sp.s. c 18 s 4;
(407) RCW 82.12.900 (ExemptionsAnaerobic digesters) and 2006 c 151 s 5, 2003 c 5 s 16, & 2001 2nd sp.s. c 18 s 5;
(408) RCW 82.08.910 (ExemptionsPropane or natural gas to heat chicken structures) and 2001 2nd sp.s. c 25 s 3;
(409) RCW 82.12.910 (ExemptionsPropane or natural gas to heat chicken structures) and 2001 2nd sp.s. c 25 s 4;
(410) RCW 82.08.920 (ExemptionsChicken bedding materials) and 2001 2nd sp.s. c 25 s 5;
(411) RCW 82.12.920 (ExemptionsChicken bedding materials) and 2001 2nd sp.s. c 25 s 6;
(412) RCW 82.08.925 (ExemptionsDietary supplements) and 2003 c 168 s 302;
(413) RCW 82.12.925 (ExemptionsDietary supplements) and 2003 c 168 s 304;
(414) RCW 82.08.935 (ExemptionsDisposable devices used to deliver prescription drugs for human use) and 2003 c 168 s 404;
(415) RCW 82.12.935 (ExemptionsDisposable devices used to deliver prescription drugs for human use) and 2003 c 168 s 407;
(416) RCW 82.08.940 (ExemptionsOver-the-counter drugs for human use) and 2003 c 168 s 405;
(417) RCW 82.12.940 (ExemptionsOver-the-counter drugs for human use) and 2003 c 168 s 408;
(418) RCW 82.08.945 (ExemptionsKidney dialysis devices) and 2004 c 153 s 110 & 2003 c 168 s 410;
(419) RCW 82.12.945 (ExemptionsKidney dialysis devices) and 2004 c 153 s 111 & 2003 c 168 s 411;
(420) RCW 82.08.950 (ExemptionsSteam, electricity, electrical energy) and 2003 c 168 s 703;
(421) RCW 82.12.950 (ExemptionsSteam, electricity, electrical energy) and 2003 c 168 s 704;
(422) RCW 82.08.956 (ExemptionsHog fuel used to generate electricity, steam, heat, or biofuel) and 2013 2nd sp.s. c 13 s 1002 & 2009 c 469 s 301;
(423) RCW 82.12.956 (ExemptionsHog fuel used to generate electricity, steam, heat, or biofuel) and 2013 2nd sp.s. c 13 s 1003 & 2009 c 469 s 302;
(424) RCW 82.08.962 (ExemptionsSales of machinery and equipment used in generating electricity) and 2013 2nd sp.s. c 13 s 1502 & 2009 c 469 s 101;
(425) RCW 82.12.962 (ExemptionsUse of machinery and equipment in generating electricity) and 2013 2nd sp.s. c 13 s 1505 & 2009 c 469 s 102;
(426) RCW 82.08.963 (ExemptionsSales of machinery and equipment using solar energy to generate electricity or produce thermal heat) and 2013 2nd sp.s. c 13 s 1602 & 2009 c 469 s 103;
(427) RCW 82.12.963 (ExemptionsUse of machinery and equipment using solar energy to generate electricity or produce thermal heat) and 2013 2nd sp.s. c 13 s 1603 & 2009 c 469 s 104;
(428) RCW 82.08.965 (ExemptionsSemiconductor materials manufacturing) and 2010 c 114 s 123 & 2003 c 149 s 5;
(429) RCW 82.12.965 (ExemptionsSemiconductor materials manufacturing) and 2010 c 114 s 129 & 2003 c 149 s 6;
(430) RCW 82.08.9651 (ExemptionsGases and chemicals used in production of semiconductor materials) and 2014 c 97 s 405, 2010 c 114 s 124, 2009 c 469 s 502, & 2006 c 84 s 3;
(431) RCW 82.12.9651 (ExemptionsGases and chemicals used in production of semiconductor materials) and 2014 c 97 s 406, 2010 c 114 s 130, 2009 c 469 s 503, & 2006 c 84 s 4;
(432) RCW 82.08.970 (ExemptionsGases and chemicals used to manufacture semiconductor materials) and 2010 c 114 s 125 & 2003 c 149 s 7;
(433) RCW 82.12.970 (ExemptionsGases and chemicals used to manufacture semiconductor materials) and 2010 c 114 s 131 & 2003 c 149 s 8;
(434) RCW 82.08.975 (ExemptionsComputer parts and software related to the manufacture of commercial airplanes) and 2013 3rd sp.s. c 2 s 11, 2008 c 81 s 2, & 2003 2nd sp.s. c 1 s 9;
(435) RCW 82.12.975 (Computer parts and software related to the manufacture of commercial airplanes) and 2013 3rd sp.s. c 2 s 12, 2008 c 81 s 3, & 2003 2nd sp.s. c 1 s 10;
(436) RCW 82.08.980 (ExemptionsLabor, services, and personal property related to the manufacture of commercial airplanes) and 2013 3rd sp.s. c 2 s 3, 2010 c 114 s 126, & 2003 2nd sp.s. c 1 s 11;
(437) RCW 82.12.980 (ExemptionsLabor, services, and personal property related to the manufacture of commercial airplanes) and 2013 3rd sp.s. c 2 s 4, 2010 c 114 s 132, & 2003 2nd sp.s. c 1 s 12;
(438) RCW 82.08.983 (ExemptionsWax and ceramic materials) and 2010 c 225 s 1;
(439) RCW 82.12.983 (ExemptionsWax and ceramic materials) and 2010 c 225 s 2;
(440) RCW 82.08.985 (ExemptionsInsulin) and 2004 c 153 s 102;
(441) RCW 82.12.985 (ExemptionsInsulin) and 2004 c 153 s 103;
(442) RCW 82.08.986 (ExemptionsEligible server equipment) and 2015 3rd sp.s. c 6 s 302, 2012 2nd sp.s. c 6 s 302, 2010 1st sp.s. c 23 s 1601, & 2010 1st sp.s. c 1 s 2;
(443) RCW 82.12.986 (ExemptionsEligible server equipment) and 2015 3rd sp.s. c 6 s 303, 2012 2nd sp.s. c 6 s 304, 2010 1st sp.s. c 23 s 1602, & 2010 1st sp.s. c 1 s 3;
(444) RCW 82.08.990 (ExemptionsImport or export commerce) and 2007 c 477 s 3;
(445) RCW 82.08.995 (ExemptionsCertain limited purpose public corporations, commissions, and authorities) and 2009 c 535 s 514 & 2007 c 381 s 2;
(446) RCW 82.12.995 (ExemptionsCertain limited purpose public corporations, commissions, and authorities) and 2009 c 535 s 622 & 2007 c 381 s 3;
(447) RCW 82.08.997 (ExemptionsTemporary medical housing) and 2008 c 137 s 2;
(448) RCW 82.08.998 (ExemptionsWeatherization of a residence) and 2008 c 92 s 1;
(449) RCW 82.12.998 (ExemptionsWeatherization of a residence) and 2008 c 92 s 2;
(450) RCW 82.08.999 (ExemptionsJoint municipal utility services authorities) and 2011 c 258 s 12;
(451) RCW 82.12.999 (ExemptionsJoint municipal utility services authorities) and 2011 c 258 s 13;
(452) RCW 82.08.9995 (ExemptionsRestaurant employee meals) and 2015 c 86 s 303 & 2011 c 55 s 2;
(453) RCW 82.12.9995 (ExemptionsRestaurant employee meals) and 2015 c 86 s 304 & 2011 c 55 s 3;
(454) RCW 82.08.9996 (ExemptionsVessel deconstruction) and 2014 c 195 s 301;
(455) RCW 82.12.9996 (ExemptionsVessel deconstruction) and 2014 c 195 s 302;
(456) RCW 82.12.010 (Definitions) and 2015 c 169 s 5, 2010 c 127 s 4, 2009 c 535 s 304, 2006 c 301 s 3, & 2005 c 514 s 104;
(457) RCW 82.12.0251 (ExemptionsUse of tangible personal property by nonresident while temporarily within stateUse of household goods, personal effects, and private motor vehicles acquired in another state while resident of other stateUse of certain warranties) and 2009 c 535 s 608, 2005 c 514 s 106, 2003 c 5 s 18, 1997 c 301 s 1, 1987 c 27 s 1, 1985 c 353 s 4, 1983 c 26 s 2, & 1980 c 37 s 51;
(458) RCW 82.12.02595 (ExemptionsPersonal property and certain services donated to nonprofit organization or governmental entity) and 2015 c 169 s 7, 2009 c 535 s 615, 2004 c 155 s 1, 2003 c 5 s 11, 1998 c 182 s 1, & 1995 c 201 s 1;
(459) RCW 82.12.0263 (ExemptionsUse of fuel by extractor or manufacturer thereof) and 1980 c 37 s 62;
(460) RCW 82.12.0264 (ExemptionsUse of dual-controlled motor vehicles by school for driver training) and 1980 c 37 s 63;
(461) RCW 82.12.0265 (ExemptionsUse by bailee of tangible personal property consumed in research, development, etc., activities) and 1980 c 37 s 64;
(462) RCW 82.12.0266 (ExemptionsUse by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state) and 1980 c 37 s 65;
(463) RCW 82.12.0272 (ExemptionsUse of personal property in single trade shows) and 2009 c 535 s 616 & 1980 c 37 s 70;
(464) RCW 82.12.0284 (ExemptionsUse of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges) and 2009 c 535 s 617, 2007 c 54 s 15, 2003 c 168 s 603, & 1983 1st ex.s. c 55 s 7;
(465) RCW 82.12.035 (Credit for retail sales or use taxes paid to other jurisdictions with respect to property used) and 2015 c 169 s 8, 2009 c 535 s 1107, 2007 c 6 s 1203, 2005 c 514 s 108, 2002 c 367 s 5, 1996 c 148 s 6, 1987 c 27 s 2, & 1967 ex.s. c 89 s 5;
(466) RCW 82.12.225 (ExemptionsNonprofit fund-raising activities) and 2015 3rd sp.s. c 32 s 2 & 2013 2nd sp.s. c 13 s 1402;
(467) RCW 82.12.800 (ExemptionsUses of vessel, vessel's trailer by manufacturer) and 2011 c 171 s 121 & 1997 c 293 s 1;
(468) RCW 82.12.801 (ExemptionsUses of vessel, vessel's trailer by dealer) and 2011 c 171 s 122 & 1997 c 293 s 2;
(469) RCW 82.12.802 (Vessels held in inventory by dealer or manufacturerTax on personal useDocumentationRules) and 1997 c 293 s 3;
(470) RCW 82.12.860 (ExemptionsProperty and services acquired from a federal credit union) and 2015 c 169 s 10, 2009 c 535 s 621, & 2006 c 11 s 1;
(471) RCW 82.14.410 (Sales of lodging tax rate changes) and 2015 3rd sp.s. c 24 s 704 & 2001 c 6 s 1;
(472) RCW 82.14.430 (Sales and use tax for regional transportation investment district) and 2014 c 140 s 24, 2011 c 171 s 123, 2006 c 311 s 17, & 2002 c 56 s 405;
(473) RCW 82.14.450 (Sales and use tax for counties and cities) and 2010 c 127 s 1, 2009 c 551 s 1, 2007 c 380 s 1, & 2003 1st sp.s. c 24 s 2;
(474) RCW 82.32.065 (Tax refund to consumer under new motor vehicle warranty lawsCredit or refund to new motor vehicle manufacturer) and 1987 c 344 s 16;
(475) RCW 82.32.580 (Sales and use tax deferralHistoric automobile museum) and 2005 c 514 s 701;
(476) RCW 82.32.760 (Sourcing complianceTaxpayer reliefCreditsStreamlined sales and use tax agreement) and 2007 c 6 s 1602;
(477) RCW 82.34.050 (Original acquisition of facility exempt from sales and use taxesElection to take tax credit in lieu of exemption) and 2000 c 103 s 12, 1975 1st ex.s. c 158 s 1, & 1967 ex.s. c 139 s 5;
(478) RCW 82.60.040 (Issuance of tax deferral certificate) and 2010 1st sp.s. c 16 s 6, 2004 c 25 s 4, 1999 c 164 s 302, 1997 c 156 s 5, 1995 1st sp.s. c 3 s 6, 1994 sp.s. c 1 s 3, 1986 c 116 s 13, & 1985 c 232 s 4;
(479) RCW 82.60.049 (Additional eligible projects) and 2010 1st sp.s. c 16 s 7, 2004 c 25 s 5, 2000 c 106 s 8, & 1999 c 164 s 304;
(480) RCW 82.63.010 (Definitions) and 2015 3rd sp.s. c 5 s 303;
(481) RCW 82.66.040 (Repayment scheduleInterest, penalties) and 1998 c 339 s 1 & 1995 c 352 s 4;
(482) RCW 82.75.010 (Definitions) and 2010 c 114 s 145, 2009 c 549 s 1033, & 2006 c 178 s 2;
(483) RCW 82.75.030 (Issuance of certificate) and 2006 c 178 s 4;
(484) RCW 82.82.020 (Application for deferralAnnual survey) and 2010 c 114 s 148 & 2008 c 15 s 2;
(485) RCW 82.82.030 (Deferral certificate) and 2008 c 15 s 3;
(486) RCW 82.64.030 (Exemptions) and 1994 sp.s. c 7 s 907 (Referendum Bill No. 43, approved November 8, 1994), 1991 c 80 s 3, & 1989 c 271 s 507;
(487) RCW 82.64.040 (Credit against tax) and 1994 sp.s. c 7 s 908 (Referendum Bill No. 43, approved November 8, 1994), 1991 c 80 s 7, & 1989 c 271 s 508;
(488) RCW 82.18.050 (Federal government exempt from tax) and 1989 c 431 s 86 & 1986 c 282 s 10;
(489) RCW 84.33.075 (Excise tax on harvesters of timberExemption for certain nonprofit organizations, associations, or corporations) and 1984 c 204 s 20 & 1980 c 134 s 6;
(490) RCW 84.33.0775 (Timber harvest tax credit) and 2010 c 210 s 35, 1999 sp.s. c 5 s 1, & 1999 sp.s. c 4 s 401;
(491) RCW 84.33.0776 (Timber harvest excise tax agreement credit) and 2007 c 69 s 4;
(492) RCW 84.33.086 (Payment of tax) and 1987 c 166 s 1 & 1984 c 204 s 10;
(493) RCW 84.33.170 (Application of chapter to Christmas trees) and 2001 c 249 s 5, 1995 c 165 s 2, 1984 c 204 s 24, 1983 c 3 s 226, & 1971 ex.s. c 294 s 17;
(494) RCW 82.44.010 (Definitions) and 2010 c 161 s 1166, 1990 c 42 s 301, 1979 c 107 s 10, 1971 ex.s. c 299 s 54, 1967 c 121 s 4, 1963 c 199 s 1, & 1961 c 15 s 82.44.010;
(495) RCW 82.48.100 (Exempt aircraft) and 2013 2nd sp.s. c 13 s 1105, 2010 1st sp.s. c 12 s 2, 1999 c 302 s 3, 1965 ex.s. c 173 s 28, & 1961 c 15 s 82.48.100;
(496) RCW 82.44.015 (Ride-sharing passenger motor vehicles excludedExemption requirementsNoticeLiability for tax) and 2014 c 97 s 502, 2010 c 161 s 909, 1996 c 244 s 7, 1993 c 488 s 3, 1982 c 142 s 1, & 1980 c 166 s 3;
(497) RCW 82.50.520 (Exemptions) and 2013 c 23 s 338, 1983 c 26 s 4, 1979 c 123 s 4, & 1971 ex.s. c 299 s 67;
(498) RCW 82.49.020 (Exemptions) and 1984 c 250 s 1 & 1983 2nd ex.s. c 3 s 43; and
(499) RCW 88.02.570 (Exemptions) and 2016 c 114 s 2, 2016 c 114 s 1, 2015 3rd sp.s. c 6 s 804, 2010 c 161 s 1018, 2007 c 22 s 3, 2002 c 286 s 12, 1998 c 198 s 1, 1997 c 83 s 1, & 1991 c 339 s 30.
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