82.08 - Retail sales tax
Sections
82.08.018 "Border counties" defined.
Cross-reference section, decodified September 1985.
82.08.019 Where retail sale occurs.
Cross-reference section, decodified September 1985.
82.08.02567 Exemptions โ Sales related to machinery and equipment used in generating electricity.
[2004 c 152 ยง 1; 2001 c 213 ยง 1; 1999 c 358 ยง 4; 1998 c 309 ยง 1; 1996 c 166 ยง 1.]
Expired June 30, 2009.
82.08.02571 Exemptions โ Auctions by public benefit nonprofit organization.
[1991 c 51 ยง 2. Formerly RCW 82.08.0290.]
Repealed by 1998 c 336 ยง 4.
82.08.02572 Exemptions โ Bazaar or rummage sales by nonprofit organization.
[1995 2nd sp.s. c 11 ยง 2.]
Repealed by 1998 c 336 ยง 4.
82.08.02581 Exemptions โ Sales of certain labor and services rendered in respect to landslide areas.
[1999 c 311 ยง 501.]
Expired July 1, 2000.
82.08.0276 Exemptions โ Sales of wearing apparel for use only as a sample for display for sale.
[1980 c 37 ยง 42. Formerly RCW 82.08.030(24).]
Repealed by 2005 c 443 ยง 7, effective July 1, 2006.
82.08.0284 Exemptions โ Sales of food products for human consumption.
[1981 c 18 ยง 1; 1980 c 86 ยง 3; 1980 c 37 ยง 49. Formerly RCW 82.08.030(31).]
Repealed by 1982 1st ex.s. c 35 ยง 30, effective May 1, 1982. Later enactment, see RCW 82.08.0293.
82.08.0286 Exemptions โ Alcohol for use as fuel.
[1980 c 131 ยง 1.]
Expired December 31, 1992, pursuant to 1985 c 371 ยง 1.
82.08.0290 Exemptions โ Auctions by public benefit nonprofit organization.
[1991 c 51 ยง 2.]
Recodified as RCW 82.08.02571, June 1992.
82.08.0292 Exemptions โ Sales of food or food products purchased with food stamps or coupons or sold to food banks โ Definitions.
[1982 2nd ex.s. c 3 ยง 1; (1982 1st ex.s. c 35 ยง 28 expired July 1, 1983).]
Decodified July 1983.
82.08.0295 Exemptions โ Lease amounts and repurchase amount for certain property under sale/leaseback agreement.
[1986 c 231 ยง 3.]
Repealed by 2005 c 443 ยง 7, effective July 1, 2006.
82.08.030 Exemptions.
[1979 ex.s. c 266 ยง 6; 1979 c 12 ยง 1. Prior: 1979 c 2 ยง 1 (Initiative Measure No. 345, approved November 8, 1977); 1977 ex.s. c 179 ยง 1; 1977 ex.s. c 166 ยง 6; 1975 1st ex.s. c 291 ยง 10; 1974 ex.s. c 185 ยง 1; 1971 ex.s. c 11 ยง 1; 1970 ex.s. c 65 ยง 6; 1967 ex.s. c 149 ยง 20; 1967 c 87 ยง 1; 1965 ex.s. c 173 ยง 14; 1963 ex.s. c 28 ยง 3; 1961 c 293 ยง 7; 1961 c 15 ยง 82.08.030; prior: 1959 ex.s. c 3 ยง 6; 1955 c 137 ยง 1; 1951 1st ex.s. c 9 ยง 2; 1949 c 228 ยง 5; 1945 c 249 ยง 5; 1943 c 156 ยง 7; 1939 c 225 ยง 9; 1935 c 180 ยง 19; Rem. Supp. 1949 ยง 8370-19.]
Repealed by 1980 c 37 ยง 81.
82.08.065 Collection of tax and fee on mobile homes by county auditors or director of licensing โ Remittance.
[1991 c 327 ยง 5; 1990 c 171 ยง 8; 1987 c 89 ยง 1.]
Repealed by 1997 c 139 ยง 2, effective July 1, 1997.
82.08.070 Seller's monthly, estimated, annual, etc., returns โ Remittances โ Reporting procedures and forms.
[1971 ex.s. c 299 ยง 8; 1961 c 293 ยง 8; 1961 c 15 ยง 82.08.070. Prior: 1959 c 197 ยง 2; 1951 c 44 ยง 3; 1941 c 76 ยง 5; 1935 c 180 ยง 23; Rem. Supp. 1941 ยง 8370-23.]
Repealed by 1981 c 7 ยง 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.
82.08.171 Temporary alteration in liquor excise tax distributions under RCW 82.08.170 โ Expiration of section.
[1987 c 16 ยง 1.]
Expired June 30, 1988.
82.08.705 Exemptions โ Financial information delivered electronically.
[2007 c 182 ยง 1.]
Repealed by 2009 c 535 ยง 515.
82.08.812 Exemptions โ Coal used at coal-fired thermal electric generation facility โ Forfeiture upon use of nonlocal coal sources โ Reinstatement.
[1997 c 368 ยง 5.]
Repealed by 2000 c 4 ยง 1.
82.08.813 Exemptions โ High gas mileage vehicles.
[2005 c 296 ยง 2.]
Repealed by 2009 c 469 ยง 801, effective August 1, 2009.
82.08.835 Exemptions โ Solar hot water systems.
[2006 c 218 ยง 1.]
Expired July 1, 2009, pursuant to 2006 c 218 ยง 4.
82.08.840 Exemptions โ Machinery, equipment, or structures that reduce field burning.
[2000 c 40 ยง 2.]
Repealed by 2005 c 420 ยง 4, effective July 1, 2005.
82.08.841 Exemptions โ Farming equipment โ Hay sheds.
[2005 c 420 ยง 2.]
Expired January 1, 2011.
82.08.860 Exemptions โ Landslide area.
[2001 c 113 ยง 1.]
Expired July 1, 2003.
82.08.960 Sales of machinery, equipment, vehicles, and services related to wood biomass fuel blend.
[2003 c 339 ยง 13.]
Expired July 1, 2009.
82.08.981 Exemptions โ Development, design, and engineering of commercial airplanes.
[2006 c 177 ยง 1.]
Repealed by 2008 c 81 ยง 16, effective July 1, 2008.
82.08.991 Exemptions โ Bottled water โ Prescribed to patients.
[2010 1st sp.s. c 23 ยง 904.]
Repealed by 2011 c 2 ยง 305 (Initiative Measure No. 1107, approved November 2, 2010).
82.08.992 Exemptions โ Bottled water โ No readily available source of drinking water.
[2010 1st sp.s. c 23 ยง 906.]
Repealed by 2011 c 2 ยง 305 (Initiative Measure No. 1107, approved November 2, 2010).