Chapter 82.08 RCW
RETAIL SALES TAX
Sections
Repealed.
ExemptionsSales of machinery and equipment for manufacturing, research and development, or a testing operationLabor and services for installationExemption certificateRules.
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.
Repealed.
ExemptionsSales of amusement and recreation services or personal services by nonprofit youth organizationLocal government physical fitness classes. (Effective January 1, 2016.)
Remote sellerNexus.
Remittance of taxLiquor excise tax fund created.
Apportionment and distribution from liquor excise tax fund.
Repealed.
ExemptionsPersonal property used at an aluminum smelter.
ExemptionsVehicles using clean alternative fuels and electric vehicles, exceptionsQuarterly transfers. (Expires July 1, 2019.)
ExemptionsSales or transfers of firearmsUnlicensed personsBackground check requirements.
ExemptionsReplacement parts for qualifying farm machinery and equipment.
ExemptionsAnaerobic digesters.
ExemptionsWax and ceramic materials.
ExemptionsEligible server equipment.
ExemptionsRestaurant employee meals.
ExemptionsRetail sale of marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.
ExemptionsMarijuana concentrates, useable marijuana, or marijuana-infused products beneficial for medical useProducts containing THC.