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