{"data":{"id":"us-wa/rcw-82.12.710","jurisdiction":"us-wa","citation":"RCW 82.12.710","heading":"Exemptions—Use of certain services by public libraries and schools.","body":"(1) This chapter does not apply in respect to the use of the following services subject to the tax imposed in RCW 82.12.020 by public libraries, library districts, library service centers, K-12 schools, school districts, and educational service districts:\n(a) Information technology services;\n(b) Custom website development;\n(c) Investigation, security, and armored car services;\n(d) Temporary staffing; and\n(e) Custom software and customization of prewritten software.\n(2) Sellers making tax-exempt sales under this section must obtain an exemption certificate from the purchaser in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files.","path":["Title 82","Chapter 82.12"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.12.710","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T03:07:41Z","sha256":"1a8f9241cd2dae9eb83fc5ec0ae433bcf48b89ee838f788b148c50501e454111","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.12.702","next":"us-wa/rcw-82.12.798"},"notice":"GroundRules: Original legal text. Not legal advice."}