GroundRules
Browse Washington
Read the original sections, or search by topic.
- RCW 82.12.0318 · Exemptions—Use of vapor products sold by Indian retailers.
- RCW 82.12.032 · Exemption—Use of used park model trailers.
- RCW 82.12.033 · Exemption—Use of certain used mobile homes.
- RCW 82.12.034 · Exemption—Use of used floating homes.
- RCW 82.12.0345 · Exemptions—Use of newspapers.
- RCW 82.12.0347 · Exemptions—Use of academic transcripts.
- RCW 82.12.035 · Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
- RCW 82.12.036 · Exemptions and credits—Pollution control facilities.
- RCW 82.12.037 · Credits and refunds—Bad debts.
- RCW 82.12.038 · Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.
- RCW 82.12.040 · Retailers to collect tax—Penalty.
- RCW 82.12.045 · Collection of tax on vehicles by county auditor or director of licensing—Remittance.
- RCW 82.12.060 · Installment sales or leases.
- RCW 82.12.070 · Cash receipts taxpayers—Bad debts.
- RCW 82.12.080 · Administration.
- RCW 82.12.145 · Delivery charges.
- RCW 82.12.185 · Total price of any transaction—Adjustment—Use tax.
- RCW 82.12.195 · Bundled transactions—Tax imposed.
- RCW 82.12.207 · Investment data for investment firms. (Expires July 1, 2031.)
- RCW 82.12.211 · Community preservation and development authority account—Use tax. (Expires January 1, 2037.)
- RCW 82.12.215 · Exemptions—Large private airplanes. (Expires July 1, 2031.)
- RCW 82.12.225 · Exemptions—Nonprofit fund-raising activities.
- RCW 82.12.665 · Exemptions—Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)
- RCW 82.12.700 · Exemptions—Vessels sold to nonresidents.
- RCW 82.12.702 · Exemptions—Sales to a farmer performing custom farming services or farm management services.
- RCW 82.12.710 · Exemptions—Use of certain services by public libraries and schools.
- RCW 82.12.798 · Exemptions—Use of feminine hygiene products.
- RCW 82.12.7983 · Exemptions—Use of grooming and hygiene products.
- RCW 82.12.7987 · Exemptions—Use of diapers.
- RCW 82.12.799 · Exemptions—Vessels exempt from registration. (Expires January 1, 2029.)
- RCW 82.12.800 · Exemptions—Uses of vessel, vessel's trailer by manufacturer.
- RCW 82.12.801 · Exemptions—Uses of vessel, vessel's trailer by dealer.
- RCW 82.12.802 · Vessels held in inventory by dealer or manufacturer—Tax on personal use—Documentation—Rules.
- RCW 82.12.803 · Exemptions—Nebulizers.
- RCW 82.12.804 · Exemptions—Ostomic items.
- RCW 82.12.805 · Exemptions—Personal property used at an aluminum smelter.
- RCW 82.12.806 · Exemptions—Use of computer equipment parts and services by printer or publisher.
- RCW 82.12.807 · Exemptions—Direct mail delivery charges.
- RCW 82.12.808 · Exemptions—Use of medical supplies, chemicals, or materials by comprehensive cancer centers.
- RCW 82.12.809 · Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.
- RCW 82.12.810 · Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.
- RCW 82.12.814 · Exemptions—Mobility enhancing equipment.
- RCW 82.12.817 · Exemptions—Fuel cell electric vehicles. (Expires June 30, 2029.)
- RCW 82.12.818 · Additional tax on use of motor vehicles if vehicle value exceeds $100,000.
- RCW 82.12.820 · Exemptions—Warehouse and grain elevators and distribution centers.
- RCW 82.12.832 · Exemptions—Use of gun safes.
- RCW 82.12.834 · Exemptions—Sales/leasebacks by regional transit authorities.
- RCW 82.12.845 · Use of motorcycles loaned to department of licensing.
- RCW 82.12.850 · Exemptions—Conifer seed.
- RCW 82.12.855 · Exemptions—Replacement parts for qualifying farm machinery and equipment.
- RCW 82.12.860 · Exemptions—Property and services acquired from a federal credit union.
- RCW 82.12.865 · Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
- RCW 82.12.875 · Automotive adaptive equipment. (Expires July 1, 2028.)
- RCW 82.12.880 · Exemptions—Animal pharmaceuticals.
- RCW 82.12.890 · Exemptions—Livestock nutrient management equipment and facilities.
- RCW 82.12.900 · Exemptions—Anaerobic digesters.
- RCW 82.12.910 · Exemptions—Propane or natural gas to heat chicken structures.
- RCW 82.12.920 · Exemptions—Chicken bedding materials.
- RCW 82.12.925 · Exemptions—Dietary supplements.
- RCW 82.12.930 · Exemptions—Watershed protection or flood prevention.
- RCW 82.12.935 · Exemptions—Disposable devices used to deliver prescription drugs for human use.
- RCW 82.12.940 · Exemptions—Over-the-counter drugs for human use.
- RCW 82.12.943 · Exemptions—Use of over the counter drugs.
- RCW 82.12.945 · Exemptions—Kidney dialysis devices.
- RCW 82.12.950 · Exemptions—Steam, electricity, electrical energy.
- RCW 82.12.956 · Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2034.)
- RCW 82.12.962 · Exemptions—Use of machinery and equipment in generating electricity. (Expires January 1, 2030.)
- RCW 82.12.964 · Use of machinery and equipment used in generating electricity—Effect of exemption expiration.
- RCW 82.12.965 · Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)
- RCW 82.12.9651 · Exemptions—Gases and chemicals used in production of semiconductor materials. (Expires January 1, 2034.)
- RCW 82.12.970 · Exemptions—Gases and chemicals used to manufacture semiconductor materials. (Contingent effective date; contingent expiration date.)
- RCW 82.12.975 · Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
- RCW 82.12.980 · Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
- RCW 82.12.983 · Exemptions—Wax and ceramic materials.
- RCW 82.12.985 · Exemptions—Insulin.
- RCW 82.12.986 · Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers. (Expires July 1, 2053.)
- RCW 82.12.9861 · Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000. (Expires July 1, 2043.)
- RCW 82.12.989 · Exemptions—Internet and telecommunications infrastructure. (Expires January 1, 2030.)
- RCW 82.12.994 · Exemptions—Zero emission buses.
- RCW 82.12.995 · Exemptions—Certain limited purpose public corporations, commissions, and authorities.
- RCW 82.12.996 · Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)
- RCW 82.12.998 · Exemptions—Weatherization of a residence.
- RCW 82.12.999 · Exemptions—Joint municipal utility services authorities.
- RCW 82.12.9993 · Exemptions—Food, drinks, or meals furnished by a senior living community.
- RCW 82.12.9994 · Exemptions—Bottled water—Prescription use.
- RCW 82.12.99941 · Exemptions—Bottled water—Primary water source unsafe.
- RCW 82.12.9995 · Exemptions—Restaurant employee meals.
- RCW 82.12.9997 · Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
- RCW 82.12.9998 · Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC.
- RCW 82.12.9999 · Exemptions—Vehicles using clean alternative fuels and electric vehicles. (Expires August 1, 2028.)
- RCW 82.12.99991 · Tax preferences—Expiration dates.
- RCW 82.14.010 · Legislative finding—Purpose.
- RCW 82.14.020 · Definitions.
- RCW 82.14.030 · Sales and use taxes authorized—Additional taxes authorized—Maximum rates.
- RCW 82.14.032 · Alteration of tax rate pursuant to government service agreement.
- RCW 82.14.034 · Alteration of county's share of city's tax receipts pursuant to government service agreement.
- RCW 82.14.036 · Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.
- RCW 82.14.040 · County ordinance to contain credit provision.
- RCW 82.14.045 · Sales and use taxes for public transportation systems.
- RCW 82.14.0455 · Sales and use tax for transportation benefit districts.