Washington Code|Chapter 82.12 - Use tax.

Section 82.12.010 - Definitions.

Section 82.12.020 - Use tax imposed.

Section 82.12.0201 - Dedication of taxes—Comprehensive performance audits.

Section 82.12.0203 - Refinery fuel gas—Value—Tax rate—Local use tax exemption.

Section 82.12.0205 - Exemptions—Waste vegetable oil.

Section 82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.

Section 82.12.0208 - Exemptions—Digital codes.

Section 82.12.02088 - Exemptions—Digital products—Business buyers—Concurrently available for use within and outside state—Apportionment.

Section 82.12.022 - Natural or manufactured gas—Use tax imposed—Exemption.

Section 82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.

Section 82.12.024 - Deferral of use tax on certain users of natural or manufactured gas.

Section 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.

Section 82.12.02525 - Exemptions—Sale of copied public records by state and local agencies.

Section 82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.

Section 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.

Section 82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products.

Section 82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions.

Section 82.12.02565 - Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.

Section 82.12.025651 - Exemptions—Use of machinery and equipment by public research institutions.

Section 82.12.02566 - Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.

Section 82.12.025661 - Exemptions—Aircraft maintenance repair—Building construction.

Section 82.12.02568 - Exemptions—Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.

Section 82.12.02569 - Exemptions—Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.

Section 82.12.0257 - Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.

Section 82.12.0258 - Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.

Section 82.12.0259 - Exemptions—Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.

Section 82.12.02595 - Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.

Section 82.12.0261 - Exemptions—Use of livestock.

Section 82.12.0262 - Exemptions—Use of poultry for producing poultry and poultry products for sale.

Section 82.12.0263 - Exemptions—Use of fuel by extractor or manufacturer thereof.

Section 82.12.0264 - Exemptions—Use of dual-controlled motor vehicles by school for driver training.

Section 82.12.0265 - Exemptions—Use by bailee of tangible personal property consumed in research, development, etc., activities.

Section 82.12.0266 - Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.

Section 82.12.0267 - Exemptions—Use of semen in artificial insemination of livestock.

Section 82.12.0268 - Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.

Section 82.12.02685 - Exemptions—Use of tangible personal property related to agricultural employee housing.

Section 82.12.0269 - Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.

Section 82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale.

Section 82.12.0272 - Exemptions—Use of personal property in single trade shows.

Section 82.12.0273 - Exemptions—Use of pollen.

Section 82.12.0274 - Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.

Section 82.12.02745 - Exemptions—Use by free hospitals of certain items.

Section 82.12.02747 - Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.

Section 82.12.02748 - Exemptions—Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.

Section 82.12.02749 - Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.

Section 82.12.0275 - Exemptions—Use of certain drugs or family planning devices.

Section 82.12.0276 - Exemptions—Use of returnable containers for beverages and foods.

Section 82.12.0277 - Exemptions—Certain medical items.

Section 82.12.0279 - Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.

Section 82.12.0282 - Exemptions—Use of vans as ride-sharing vehicles.

Section 82.12.0283 - Exemptions—Use of certain irrigation equipment.

Section 82.12.0284 - Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.

Section 82.12.02915 - Exemptions—Use of items by health or social welfare organizations for alternative housing for youth in crisis.

Section 82.12.0293 - Exemptions—Use of food and food ingredients.

Section 82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale.

Section 82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market.

Section 82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program.

Section 82.12.0298 - Exemptions—Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.

Section 82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects.

Section 82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products.

Section 82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions.

Section 82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers.

Section 82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers.

Section 82.12.032 - Exemption—Use of used park model trailers.

Section 82.12.033 - Exemption—Use of certain used mobile homes.

Section 82.12.034 - Exemption—Use of used floating homes.

Section 82.12.0345 - Exemptions—Use of newspapers.

Section 82.12.0347 - Exemptions—Use of academic transcripts.

Section 82.12.035 - Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.

Section 82.12.036 - Exemptions and credits—Pollution control facilities.

Section 82.12.037 - Credits and refunds—Bad debts.

Section 82.12.038 - Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.

Section 82.12.040 - Retailers to collect tax—Penalty.

Section 82.12.045 - Collection of tax on vehicles by county auditor or director of licensing—Remittance.

Section 82.12.060 - Installment sales or leases.

Section 82.12.070 - Cash receipts taxpayers—Bad debts.

Section 82.12.080 - Administration.

Section 82.12.145 - Delivery charges.

Section 82.12.195 - Bundled transactions—Tax imposed.

Section 82.12.207 - Investment data for investment firms.

Section 82.12.215 - Exemptions—Large private airplanes.

Section 82.12.225 - Exemptions—Nonprofit fund-raising activities.

Section 82.12.700 - Exemptions—Vessels sold to nonresidents.

Section 82.12.798 - Exemptions—Use of feminine hygiene products.

Section 82.12.799 - Exemptions—Vessels exempt from registration.

Section 82.12.800 - Exemptions—Uses of vessel, vessel's trailer by manufacturer.

Section 82.12.801 - Exemptions—Uses of vessel, vessel's trailer by dealer.

Section 82.12.802 - Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.

Section 82.12.803 - Exemptions—Nebulizers.

Section 82.12.804 - Exemptions—Ostomic items.

Section 82.12.805 - Exemptions—Personal property used at an aluminum smelter.

Section 82.12.806 - Exemptions—Use of computer equipment parts and services by printer or publisher.

Section 82.12.807 - Exemptions—Direct mail delivery charges.

Section 82.12.808 - Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.

Section 82.12.809 - Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.

Section 82.12.810 - Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.

Section 82.12.811 - 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.

Section 82.12.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.

Section 82.12.817 - Exemptions—Fuel cell electric vehicles.

Section 82.12.820 - Exemptions—Warehouse and grain elevators and distribution centers.

Section 82.12.832 - Exemptions—Use of gun safes.

Section 82.12.834 - Exemptions—Sales/leasebacks by regional transit authorities.

Section 82.12.845 - Use of motorcycles loaned to department of licensing.

Section 82.12.850 - Exemptions—Conifer seed.

Section 82.12.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.

Section 82.12.860 - Exemptions—Property and services acquired from a federal credit union.

Section 82.12.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.

Section 82.12.875 - Automotive adaptive equipment.

Section 82.12.880 - Exemptions—Animal pharmaceuticals.

Section 82.12.890 - Exemptions—Livestock nutrient management equipment and facilities.

Section 82.12.900 - Exemptions—Anaerobic digesters.

Section 82.12.910 - Exemptions—Propane or natural gas to heat chicken structures.

Section 82.12.920 - Exemptions—Chicken bedding materials.

Section 82.12.925 - Exemptions—Dietary supplements.

Section 82.12.930 - Exemptions—Watershed protection or flood prevention.

Section 82.12.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.

Section 82.12.940 - Exemptions—Over-the-counter drugs for human use.

Section 82.12.945 - Exemptions—Kidney dialysis devices.

Section 82.12.950 - Exemptions—Steam, electricity, electrical energy.

Section 82.12.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.

Section 82.12.962 - Exemptions—Use of machinery and equipment in generating electricity.

Section 82.12.964 - Use of machinery and equipment used in generating electricity—Effect of exemption expiration.

Section 82.12.965 - Exemptions—Semiconductor materials manufacturing.

Section 82.12.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.

Section 82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.

Section 82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.

Section 82.12.980 - Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.

Section 82.12.983 - Exemptions—Wax and ceramic materials.

Section 82.12.985 - Exemptions—Insulin.

Section 82.12.986 - Exemptions—Eligible server equipment.

Section 82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.

Section 82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.

Section 82.12.998 - Exemptions—Weatherization of a residence.

Section 82.12.999 - Exemptions—Joint municipal utility services authorities.

Section 82.12.9994 - Exemptions—Bottled water—Prescription use.

Section 82.12.99941 - Exemptions—Bottled water—Primary water source unsafe.

Section 82.12.9995 - Exemptions—Restaurant employee meals.

Section 82.12.9996 - Exemptions—Vessel deconstruction.

Section 82.12.9997 - Exemptions—Marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe.

Section 82.12.9998 - Exemptions—Marijuana concentrates, useable marijuana, or marijuana-infused products—Products containing low amounts of THC.

Section 82.12.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles.

Section 82.12.99991 - Tax preferences—Expiration dates.