Revised Code of Washington
2024 Archive

Chapter 82.08 RCW
RETAIL SALES TAX
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.08.010Definitions.
82.08.011Retail car rental—Definition.
82.08.015Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
82.08.020Tax imposed—Retail sales—Retail car rental.
82.08.0201Rental cars—Estimate of tax revenue.
82.08.0202Retail sales of linen and uniform supply services.
82.08.0203Exemptions—Trail grooming services.
82.08.0205Exemptions—Waste vegetable oil.
82.08.0206Credits—Working families—Eligible low-income persons—Penalties.
82.08.02061Exemptions—Working families—Reports to legislature.
82.08.0207Exemptions—Adapted housing—Disabled veterans—Construction.
82.08.0208Exemptions—Digital codes.
82.08.0209Exemptions—Qualifying grant.
82.08.0251Exemptions—Casual and isolated sales.
82.08.0252Exemptions—Sales by persons taxable under chapter 82.16 RCW.
82.08.02525Exemptions—Sale of copied public records by state and local agencies.
82.08.0253Exemptions—Sale and distribution of newspapers.
82.08.02535Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.
82.08.02537Exemptions—Sales of academic transcripts.
82.08.0254Exemptions—Nontaxable sales.
82.08.0255Exemptions—Sales of motor vehicle and special fuel—Conditions—Credit or refund of special fuel used outside this state in interstate commerce.
82.08.0256Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.
82.08.02565Exemptions—Sales of machinery and equipment for manufacturing, research and development, or a testing operation—Labor and services for installation—Exemption certificate—Rules.
82.08.025651Exemptions—Sales of machinery and equipment to public research institutions.
82.08.02566Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
82.08.025661Exemptions—Aircraft maintenance repair—Building construction.
82.08.02568Exemptions—Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
82.08.02569Exemptions—Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
82.08.0257Exemptions—Auction sales of personal property used in farming.
82.08.02573Exemptions—Sales by a nonprofit organization for fund-raising activities.
82.08.0258Exemptions—Sales to federal corporations providing aid and relief.
82.08.0259Exemptions—Sales of livestock.
82.08.026Exemptions—Sales of natural or manufactured gas.
82.08.0261Exemptions—Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
82.08.0262Exemptions—Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government—Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc.—Labor and services for constructing, repairing, cleaning, etc.
82.08.0263Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
82.08.0264Exemptions—Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
82.08.0266Exemptions—Sales of watercraft to nonresidents for use outside the state.
82.08.02665Exemptions—Sales of watercraft, vessels to residents of foreign countries.
82.08.0267Exemptions—Sales of poultry for producing poultry and poultry products for sale.
82.08.0268Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
82.08.0269Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
82.08.0271Exemptions—Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
82.08.0272Exemptions—Sales of semen for artificial insemination of livestock.
82.08.0273Exemptions—Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state—Proof of nonresident status—Penalties.
82.08.0274Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
82.08.02745Exemptions—Charges for labor and services or sales of tangible personal property related to farmworker housing—Exemption certificate—Rules.
82.08.0275Exemptions—Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.
82.08.0277Exemptions—Sales of pollen.
82.08.0278Exemptions—Sales between political subdivisions resulting from annexation or incorporation.
82.08.0279Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
82.08.02795Exemptions—Sales to free hospitals.
82.08.02805Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.
82.08.02806Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
82.08.02807Exemptions—Sales to organ procurement organization.
82.08.0281Exemptions—Sales of prescription drugs.
82.08.0282Exemptions—Sales of returnable containers for beverages and foods.
82.08.0283Exemptions—Certain medical items.
82.08.0285Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.
82.08.0287Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles.
82.08.02875Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.
82.08.0288Exemptions—Lease of certain irrigation equipment.
82.08.0289Exemptions—Telephone, telecommunications, and ancillary services.
82.08.0291Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.
82.08.02915Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis.
82.08.02917Youth in crisis—Definition—Limited purpose.
82.08.0293Exemptions—Sales of food and food ingredients.
82.08.0294Exemptions—Sales of feed for cultivating or raising fish for sale.
82.08.0296Exemptions—Sales of feed consumed by livestock at a public livestock market.
82.08.0297Exemptions—Sales of food purchased under the supplemental nutrition assistance program.
82.08.0298Exemptions—Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
82.08.0299Exemptions—Emergency lodging for homeless persons—Conditions.
82.08.031Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
82.08.0311Exemptions—Sales of materials and supplies used in packing horticultural products.
82.08.0315Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate.
82.08.0316Exemptions—Sales of cigarettes by Indian retailers.
82.08.0317Exemptions—Sales of motor vehicles to tribes or tribal members.
82.08.0318Exemptions—Sales of vapor products by Indian retailers.
82.08.032Exemption—Sales, rental, or lease of used park model trailers.
82.08.033Exemptions—Sales of used mobile homes or rental or lease of mobile homes.
82.08.034Exemptions—Sales of used floating homes or rental or lease of used floating homes.
82.08.035Exemption for pollution control facilities.
82.08.036Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
82.08.037Credits and refunds for bad debts.
82.08.040Consignee, factor, bailee, auctioneer deemed seller.
82.08.050Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.
82.08.052Remote seller—Nexus.
82.08.0531Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability.
82.08.054Computation of tax due.
82.08.055Advertisement of price.
82.08.060Collection of tax—Methods and schedules.
82.08.064Tax rate changes.
82.08.066Deemed location for mobile telecommunications services.
82.08.080Vending machine and other sales.
82.08.090Installment sales and leases.
82.08.100Cash receipts taxpayers—Bad debts.
82.08.110Sales from vehicles.
82.08.120Refunding or rebating of tax by seller prohibited—Penalty.
82.08.130Reseller's permit—Purchase and resale—Rules.
82.08.140Administration.
82.08.145Delivery charges.
82.08.150Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection.
82.08.155Spirits tax—Delinquent in reporting or remitting—Penalties.
82.08.160Remittance of tax—Liquor excise tax fund created.
82.08.170Apportionment and distribution from liquor excise tax fund.
82.08.180Apportionment and distribution from liquor excise tax fund—Withholding for noncompliance.
82.08.190Bundled transactions—Definitions.
82.08.195Bundled transactions—Tax imposed.
82.08.207Investment data for investment firms.
82.08.215Exemptions—Large private airplanes.
82.08.225Taxes on lodging, car rentals, and restaurants—Deposit into statewide tourism marketing account.
82.08.665Exemptions—Adaptive recreational and rehabilitation facilities.
82.08.700Exemptions—Vessels sold to nonresidents.
82.08.701Exemptions—Grantee's receipt of salmon recovery grants.
82.08.702Exemptions—Sales to a farmer performing custom farming services or farm management services.
82.08.798Exemptions—Sales of feminine hygiene products.
82.08.803Exemptions—Nebulizers.
82.08.804Exemptions—Ostomic items.
82.08.805Exemptions—Personal property used at an aluminum smelter.
82.08.806Exemptions—Sale of computer equipment parts and services to printer or publisher.
82.08.807Exemptions—Direct mail delivery charges.
82.08.808Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
82.08.809Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
82.08.810Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Exemption certificate—Payments on cessation of operation.
82.08.811Exemptions—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.
82.08.814Exemptions—Mobility enhancing equipment.
82.08.816Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
82.08.820Exemptions—Remittance—Warehouse and grain elevators and distribution centers—Material-handling and racking equipment—Construction of warehouse or elevator—Information sheet—Rules—Records—Exceptions.
82.08.830Exemptions—Sales at camp or conference center by nonprofit organization.
82.08.832Exemptions—Sales of gun safes.
82.08.833Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements.
82.08.834Exemptions—Sales/leasebacks by regional transit authorities.
82.08.850Exemptions—Conifer seed.
82.08.855Exemptions—Replacement parts for qualifying farm machinery and equipment.
82.08.865Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.08.870Exemptions—Motorcycles for training programs.
82.08.875Exemptions—Automotive adaptive equipment.
82.08.880Exemptions—Animal pharmaceuticals.
82.08.890Exemptions—Qualifying livestock nutrient management equipment and facilities.
82.08.900Exemptions—Anaerobic digesters.
82.08.910Exemptions—Propane or natural gas to heat chicken structures.
82.08.920Exemptions—Chicken bedding materials.
82.08.925Exemptions—Dietary supplements.
82.08.935Exemptions—Disposable devices used to deliver prescription drugs for human use.
82.08.940Exemptions—Over-the-counter drugs for human use.
82.08.945Exemptions—Kidney dialysis devices.
82.08.950Exemptions—Steam, electricity, electrical energy.
82.08.956Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
82.08.962Exemptions—Sales of machinery and equipment used in generating electricity.
82.08.965Exemptions—Semiconductor materials manufacturing.
82.08.9651Exemptions—Gases and chemicals used in production of semiconductor materials.
82.08.970Exemptions—Gases and chemicals used to manufacture semiconductor materials.
82.08.975Exemptions—Computer parts and software related to the manufacture of commercial airplanes.
82.08.980Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.
82.08.983Exemptions—Wax and ceramic materials.
82.08.985Exemptions—Insulin.
82.08.986Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.
82.08.9861Exemptions—Eligible server equipment—Eligible power infrastructure in counties with populations over 800,000.
82.08.988Requirements for computer data centers receiving an exemption—Labor agreements.
82.08.989Exemptions—Internet and telecommunications infrastructure.
82.08.9891Internet and telecommunications infrastructure—Labor agreements.
82.08.990Exemptions—Import or export commerce.
82.08.993Exemptions—Fuel cell electric vehicles—Report to the legislature.
82.08.995Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.08.996Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
82.08.997Exemptions—Temporary medical housing.
82.08.998Exemptions—Weatherization of a residence.
82.08.999Exemptions—Joint municipal utility services authorities.
82.08.9994Exemptions—Bottled water—Prescription use.
82.08.99941Exemptions—Bottled water—Primary water source unsafe.
82.08.9995Exemptions—Restaurant employee meals.
82.08.9996Exemptions—Vessel deconstruction.
82.08.9997Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
82.08.9998Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.
82.08.9999Exemptions—Vehicles using clean alternative fuels and electric vehicles.
82.08.99991Tax preferences—Expiration dates.
NOTES:
Changes in tax law—Liability: RCW 82.08.064, 82.14.055, and 82.32.430.
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used: RCW 82.12.035.
Direct pay permits: RCW 82.32.087.
Excise tax on real estate transfers: Chapters 82.45 and 82.46 RCW.
Local sales tax: Chapter 82.14 RCW.