Warehouse and grain elevators and distribution centers — Exemption does not apply.

RCW 82.14.820
in effect
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The exemptions in RCW 82.08.820 , 82.12.820 , 82.08.0207 , and 82.12.0207 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter. The exemptions in RCW 82.08.820 , 82.12.820 , 82.08.0207 , and 82.12.0207 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.14&full=trueFetched: 6/29/2026

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