RCW 82.12.010 Definitions. For the purposes of this chapter: (1) The meaning ascribed to words and phrases in chapters 82.04 and 82.08 RCW, insofar as applicable, has full force and effect with respect to taxes imposed under the provisions of this chapter. “Consumer,” in addition to the meaning ascribed to it in chapters 82.04 and […]
RCW 82.12.020 Use tax imposed. (1) There is levied and collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any: (a) Article of tangible personal property acquired by the user in any manner, including tangible personal property acquired at a casual or […]
RCW 82.12.0201 Dedication of taxes—Comprehensive performance audits. Beginning on December 8, 2005, 0.16 percent of the taxes collected under RCW 82.12.020 based on the rate in RCW 82.08.020(1) shall be dedicated to funding comprehensive performance audits under RCW 43.09.470. Revenue identified in this section shall be deposited in the performance audits of government account created […]
RCW 82.12.0203 Refinery fuel gas—Value—Tax rate—Local use tax exemption. (1) The value of the article used with respect to refinery fuel gas under this chapter is the most recent monthly United States natural gas wellhead price, as published by the federal energy information administration. (2) In lieu of the use tax rate provided in RCW […]
RCW 82.12.0205 Exemptions—Waste vegetable oil. The provisions of this chapter do not apply with respect to the use of waste vegetable oil that is used by a person in the production of biodiesel for personal use. The definitions in RCW 82.08.0205 apply to this section. [ 2008 c 237 § 3.] NOTES: Effective date—2008 c […]
RCW 82.12.0207 Exemptions—Adapted housing—Disabled veterans—Construction. (1) An eligible purchaser who has paid the tax levied by RCW 82.12.020 on materials incorporated as an ingredient or component of adapted housing is eligible for an exemption from all or a portion of that tax in the form of a remittance. (2) All of the eligibility requirements, conditions, […]
RCW 82.12.0208 Exemptions—Digital codes. (1) The provisions of this chapter do not apply in respect to the use of a digital code for one or more digital products, if the use of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.12.020. (2) The provisions of this […]
RCW 82.12.02088 Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment. (1) A business or other organization subject to the tax imposed in RCW 82.12.020 on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in RCW 82.04.050(6)(c) that are concurrently available for […]
RCW 82.12.022 Natural or manufactured gas—Use tax imposed—Exemption. (Contingent expiration date.) (1) A use tax is levied on every person in this state for the privilege of using natural gas or manufactured gas, including compressed natural gas and liquefied natural gas, within this state as a consumer. (2) The tax must be levied and collected […]
RCW 82.12.023 Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020. The tax levied by RCW 82.12.020 shall not apply in respect to the use of natural or manufactured gas that is taxable under RCW 82.12.022. [ 1994 c 124 § 10; 1989 c 384 § 5.] NOTES: Intent—Effective date—1989 c 384: […]
RCW 82.12.024 Deferral of use tax on certain users of natural or manufactured gas. (1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) “Direct service industrial customer” means a person who is an industrial customer that contracts for the purchase of power from the Bonneville Power Administration […]
RCW 82.12.0251 Exemptions—Use of tangible personal property by nonresident while temporarily within state—Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state—Use of certain warranties. The provisions of this chapter do not apply in respect to the use: (1) Of any article of tangible personal property […]
RCW 82.12.02525 Exemptions—Sale of copied public records by state and local agencies. The provisions of this chapter do not apply with respect to the use of public records sold by state and local agencies, as the terms are defined in RCW 42.56.010, including public records transferred electronically that are obtained under a request for the […]
RCW 82.12.0253 Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW. The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property the sale of which is specifically taxable under chapter 82.16 RCW. [ 1980 c 37 § 53. Formerly RCW 82.12.030(3).] NOTES: Intent—1980 c […]
RCW 82.12.0254 Exemptions—Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state’s territorial waters—Components—Use of vehicles in the transportation of persons or property across state boundaries—Conditions—Use of vehicle under trip permit to point outside state. (1) The provisions of this chapter do not apply in respect to the […]
RCW 82.12.0255 Exemptions—Nontaxable tangible personal property, warranties, and digital products. The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service which the state is prohibited from taxing under the Constitution of the state […]
RCW 82.12.0256 Exemptions—Use of motor vehicle and special fuel—Conditions. The provisions of this chapter do not apply in respect to the use of: (1) Special fuel purchased in this state upon which a refund is obtained as provided in RCW 82.38.180(1)(b); and (2) Motor vehicle and special fuel if: (a) The fuel is used for […]
RCW 82.12.02565 Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation. (1) The provisions of this chapter do not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to the use by […]
RCW 82.12.025651 Exemptions—Use of machinery and equipment by public research institutions. (1) The provisions of this chapter do not apply in respect to the use by a public research institution of machinery and equipment used primarily in a research and development operation, or to the use of labor and services rendered in respect to installing, […]
RCW 82.12.02566 Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption. (1) The provisions of this chapter shall not apply with respect to the use of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or in respect to the […]
