RETAIL SALES TAX
RCW 82.08
in effectContents
section82.08.010. Definitions.section82.08.011. Retail car rental — Definition.section82.08.015. Construction — Chapter applicable to state registered domestic partnerships — 2009 c 521.section82.08.020. Tax imposed — Retail sales — Retail car rental. (Effective until January 1, 2026.)section82.08.020. Tax imposed — Retail sales — Retail car rental — Recreational vessels. (Effective January 1, 2026.)section82.08.026. Exemptions — Sales of natural or manufactured gas.section82.08.031. Exemptions — Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.section82.08.032. Exemption — Sales, rental, or lease of used park model trailers.section82.08.033. Exemptions — Sales of used mobile homes or rental or lease of mobile homes.section82.08.034. Exemptions — Sales of used floating homes or rental or lease of used floating homes.section82.08.035. Exemption for pollution control facilities.section82.08.036. Exemptions — Vehicle battery core deposits or credits — Replacement vehicle tire fees — "Core deposits or credits" defined.section82.08.037. Credits and refunds for bad debts.section82.08.040. Consignee, factor, bailee, auctioneer deemed seller.section82.08.050. Buyer to pay, seller to collect tax — Statement of tax — Exception — Penalties.section82.08.052. Remote seller — Nexus.section82.08.054. Computation of tax due.section82.08.055. Advertisement of price.section82.08.060. Collection of tax — Methods and schedules.section82.08.064. Tax rate changes.section82.08.066. Deemed location for mobile telecommunications services.section82.08.080. Vending machine and other sales.section82.08.090. Installment sales and leases.section82.08.100. Cash receipts taxpayers — Bad debts.section82.08.110. Sales from vehicles.section82.08.120. Refunding or rebating of tax by seller prohibited — Penalty.section82.08.130. Reseller's permit — Purchase and resale — Rules.section82.08.140. Administration.section82.08.145. Delivery charges.section82.08.150. Tax on certain sales of intoxicating liquors — Additional taxes for specific purposes — Collection.section82.08.155. Spirits tax — Delinquent in reporting or remitting — Penalties.section82.08.160. Remittance of tax — Liquor excise tax fund created.section82.08.170. Apportionment and distribution from liquor excise tax fund.section82.08.180. Apportionment and distribution from liquor excise tax fund — Withholding for noncompliance.section82.08.190. Bundled transactions — Definitions.section82.08.195. Bundled transactions — Tax imposed.section82.08.0201. Rental cars — Estimate of tax revenue.section82.08.0202. Retail sales of linen and uniform supply services.section82.08.0203. Exemptions — Trail grooming services.section82.08.0205. Exemptions — Waste vegetable oil.section82.08.0206. Credits — Working families — Eligible low-income persons — Penalties. (Contingent expiration date.)section82.08.0207. Exemptions — Adapted housing — Disabled veterans — Construction.section82.08.207. Investment data for investment firms. (Expires July 1, 2031.)section82.08.0208. Exemptions — Digital codes.section82.08.0209. Exemptions — Qualifying grant.section82.08.215. Exemptions — Large private airplanes. (Expires July 1, 2031.)section82.08.225. Taxes on lodging, car rentals, and restaurants — Deposit into statewide tourism marketing account.section82.08.0251. Exemptions — Casual and isolated sales.section82.08.0252. Exemptions — Sales by persons taxable under chapter 82.16 RCW.section82.08.0253. Exemptions — Sale and distribution of newspapers.section82.08.0254. Exemptions — Nontaxable sales.section82.08.0255. Exemptions — Sales of motor vehicle and special fuel — Conditions — Credit or refund of special fuel used outside this state in interstate commerce.section82.08.0256. Exemptions — Sale of the operating property of a public utility to the state or a political subdivision.section82.08.0257. Exemptions — Auction sales of personal property used in farming.section82.08.0258. Exemptions — Sales to federal corporations providing aid and relief.section82.08.0259. Exemptions — Sales of livestock.section82.08.0261. Exemptions — Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.section82.08.0262. 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 — Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc. — Labor and services for constructing, repairing, cleaning, etc.section82.08.0263. Exemptions — Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.section82.08.0264. Exemptions — Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.section82.08.0266. Exemptions — Sales of watercraft to nonresidents for use outside the state.section82.08.0267. Exemptions — Sales of poultry for producing poultry and poultry products for sale.section82.08.0268. Exemptions — Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.section82.08.0269. Exemptions — Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.section82.08.0271. Exemptions — Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.section82.08.0272. Exemptions — Sales of semen for artificial insemination of livestock.section82.08.0273. Exemptions — Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state — Proof of nonresident status — Penalties.section82.08.0274. Exemptions — Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.section82.08.0275. 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.section82.08.0277. Exemptions — Sales of pollen.section82.08.0278. Exemptions — Sales between political subdivisions resulting from annexation or incorporation. (Effective until January 1, 2030.)section82.08.0278. Exemptions — Sales between political subdivisions resulting from annexation or incorporation. (Effective January 1, 2030.)section82.08.0279. Exemptions — Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.section82.08.0281. Exemptions — Sales of prescription drugs.section82.08.0282. Exemptions — Sales of returnable containers for beverages and foods.section82.08.0283. Exemptions — Certain medical items.section82.08.0285. Exemptions — Sales of ferry vessels to the state or local governmental units — Components thereof — Labor and service charges.section82.08.0287. Exemptions — Sales of passenger motor vehicles as ride-sharing vehicles.section82.08.0288. Exemptions — Lease of certain irrigation equipment.section82.08.0289. Exemptions — Telephone, telecommunications, and ancillary services.section82.08.0291. Exemptions — Sales of amusement and recreation services or personal services by nonprofit youth organization — Local government physical fitness classes.section82.08.0293. Exemptions — Sales of food and food ingredients.section82.08.0294. Exemptions — Sales of feed for cultivating or raising fish for sale.section82.08.0296. Exemptions — Sales of feed consumed by livestock at a public livestock market.section82.08.0297. Exemptions — Sales of food purchased under the supplemental nutrition assistance program.section82.08.0298. Exemptions — Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.section82.08.0299. Exemptions — Emergency lodging for homeless persons — Conditions.section82.08.0311. Exemptions — Sales of materials and supplies used in packing horticultural products.section82.08.0315. Exemptions — Rentals or sales related to motion picture or video productions — Exceptions — Certificate.section82.08.0316. Exemptions — Sales of cigarettes by Indian retailers.section82.08.0317. Exemptions — Sales of motor vehicles to tribes or tribal members.section82.08.0318. Exemptions — Sales of vapor products by Indian retailers.section82.08.0531. Marketplace facilitators — When deemed seller agents — Recordkeeping — Liability.section82.08.665. Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)section82.08.700. Exemptions — Vessels sold to nonresidents.section82.08.701. Exemptions — Grantee's receipt of salmon recovery grants.section82.08.702. Exemptions — Sales to a farmer performing custom farming services or farm management services.section82.08.798. Exemptions — Sales of feminine hygiene products.section82.08.803. Exemptions — Nebulizers.section82.08.804. Exemptions — Ostomic items.section82.08.805. Exemptions — Personal property used at an aluminum smelter.section82.08.806. Exemptions — Sale of computer equipment parts and services to printer or publisher. (Effective until January 1, 2034.)section82.08.806. Exemptions — Sale of computer equipment parts and services to printer or publisher. (Effective January 1, 2034.)section82.08.807. Exemptions — Direct mail delivery charges.section82.08.808. Exemptions — Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.section82.08.809. Exemptions — Vehicles using clean alternative fuels and electric vehicles, exceptions — Quarterly transfers.section82.08.810. Exemptions — Air pollution control facilities at a thermal electric generation facility — Exceptions — Exemption certificate — Payments on cessation of operation.section82.08.811. Exemptions — Coal used at coal-fired thermal electric generation facility — Application — Demonstration of progress in air pollution control — Notice of emissions violations — Reapplication — Payments on cessation of operation.section82.08.814. Exemptions — Mobility enhancing equipment.section82.08.817. Additional tax on sales of certain motor vehicles. (Effective January 1, 2026.)section82.08.820. Exemptions — Remittance — Warehouse and grain elevators and distribution centers — Material-handling and racking equipment — Construction of warehouse or elevator — Information sheet — Rules — Records — Exceptions.section82.08.830. Exemptions — Sales at camp or conference center by nonprofit organization.section82.08.832. Exemptions — Sales of gun safes.section82.08.833. Exemptions — Sales or transfers of firearms — Unlicensed persons — Background check requirements.section82.08.834. Exemptions — Sales/leasebacks by regional transit authorities.section82.08.850. Exemptions — Conifer seed.section82.08.855. Exemptions — Replacement parts for qualifying farm machinery and equipment.section82.08.865. Exemptions — Diesel, biodiesel, and aircraft fuel for farm fuel users.section82.08.870. Exemptions — Motorcycles for training programs.section82.08.875. Exemptions — Automotive adaptive equipment. (Expires July 1, 2028.)section82.08.880. Exemptions — Animal pharmaceuticals.section82.08.890. Exemptions — Qualifying livestock nutrient management equipment and facilities.section82.08.900. Exemptions — Anaerobic digesters.section82.08.910. Exemptions — Propane or natural gas to heat chicken structures.section82.08.920. Exemptions — Chicken bedding materials.section82.08.925. Exemptions — Dietary supplements.section82.08.935. Exemptions — Disposable devices used to deliver prescription drugs for human use.section82.08.940. Exemptions — Over-the-counter drugs for human use.section82.08.945. Exemptions — Kidney dialysis devices.section82.08.950. Exemptions — Steam, electricity, electrical energy.section82.08.956. Exemptions — Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2034.)section82.08.962. Exemptions — Sales of machinery and equipment used in generating electricity. (Expires January 1, 2030.)section82.08.965. Exemptions — Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)section82.08.970. Exemptions — Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)section82.08.975. Exemptions — Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)section82.08.980. Exemptions — Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)section82.08.983. Exemptions — Wax and ceramic materials.section82.08.985. Exemptions — Insulin.section82.08.986. Exemptions — Eligible server equipment — Eligible power infrastructure — Computer data centers. (Expires July 1, 2048.)section82.08.988. Requirements for computer data centers receiving an exemption — Labor agreements.section82.08.989. Exemptions — Internet and telecommunications infrastructure. (Expires January 1, 2030.)section82.08.990. Exemptions — Import or export commerce.section82.08.993. Exemptions — Fuel cell electric vehicles — Report to the legislature. (Expires June 30, 2029.)section82.08.994. Exemptions — Zero emission buses.section82.08.995. Exemptions — Certain limited purpose public corporations, commissions, and authorities.section82.08.996. Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels. (Expires July 1, 2030.)section82.08.997. Exemptions — Temporary medical housing.section82.08.998. Exemptions — Weatherization of a residence.section82.08.999. Exemptions — Joint municipal utility services authorities.section82.08.02061. Exemptions — Working families — Reports to legislature.section82.08.02525. Exemptions — Sale of copied public records by state and local agencies.section82.08.02535. Exemptions — Sales and distribution of magazines or periodicals by subscription for fund-raising.section82.08.02537. Exemptions — Sales of academic transcripts.section82.08.02565. Exemptions — Sales of machinery and equipment for manufacturing, research and development, or a testing operation — Labor and services for installation — Exemption certificate — Rules.section82.08.02566. Exemptions — Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification — Limitations on yearly exemption.section82.08.02568. Exemptions — Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.section82.08.02569. Exemptions — Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.section82.08.02573. Exemptions — Sales by a nonprofit organization for fund-raising activities.section82.08.02665. Exemptions — Sales of watercraft, vessels to residents of foreign countries.section82.08.02745. Exemptions — Charges for labor and services or sales of tangible personal property related to farmworker housing — Exemption certificate — Rules. (Expires January 1, 2032.)section82.08.02795. Exemptions — Sales to free hospitals.section82.08.02805. Exemptions — Sales to qualifying blood, tissue, or blood and tissue banks.section82.08.02806. Exemptions — Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.section82.08.02807. Exemptions — Sales to organ procurement organization.section82.08.02875. Exemptions — Vehicle parking charges subject to tax at stadium and exhibition center.section82.08.02915. Exemptions — Sales used by health or social welfare organizations for alternative housing for youth in crisis.section82.08.02917. Youth in crisis — Definition — Limited purpose.section82.08.9651. Exemptions — Gases and chemicals used in production of semiconductor materials. (Expires January 1, 2034.)section82.08.9861. Exemptions — Eligible server equipment — Eligible power infrastructure in counties with populations over 800,000. (Expires July 1, 2038.)section82.08.9891. Internet and telecommunications infrastructure — Labor agreements. (Expires January 1, 2030.)section82.08.9994. Exemptions — Bottled water — Prescription use.section82.08.9995. Exemptions — Restaurant employee meals.section82.08.9996. Exemptions — Vessel deconstruction.section82.08.9997. Exemptions — Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.section82.08.9998. Exemptions — Cannabis concentrates, useable cannabis, or cannabis-infused products — Products containing low amounts of THC.section82.08.9999. Exemptions — Vehicles using clean alternative fuels and electric vehicles. (Expires August 1, 2028.)section82.08.025651. Exemptions — Sales of machinery and equipment to public research institutions.section82.08.025661. Exemptions — Aircraft maintenance repair — Building construction. (Expires January 1, 2031.)section82.08.99941. Exemptions — Bottled water — Primary water source unsafe.section82.08.99991. Tax preferences — Expiration dates.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.08&full=trueFetched: 6/29/2026