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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Retail sales and use tax exemptions
The information below lists sales and use tax exemptions and exclusions. For more information on tax exemptions, see our 2024 Tax Exemption Study.
- Farm Products
- Producer Goods
- Interstate Sales
- Public Activities
- Health-Related Purchases
- Deferrals & Credits
- Other Sales/Use Tax Exemptions
Farm Products
| RCW | Subject |
|---|---|
| 82.04.050(3e) | Farm horticultural services |
| 82.04.050(9) | Feed and seed |
| 82.04.050(9) | Fertilizer and chemical spray |
| 82.04.050(9) | Pollination agents |
| 82.04.213 | Christmas tree production |
| 82.08.0257 | Farm auction sales |
| 82.08.0259 | Breeding livestock and cattle |
| 82.08.0267 | Poultry used in production |
| 82.08.0272 | Semen, artifical insemination |
| 82.08.02745 | Farm-worker housing |
| 82.08.0277 | Pollen |
| 82.08.0288 | Leased irrigation equipment |
| 82.08.0294 | Fish feed for aquaculture |
| 82.08.0296 | Livestock feed |
| 82.08.0311 | Horticultural packing materials |
| 82.08.855 | Parts for farm machinery |
| 82.08.865 | Diesel fuel used on farms |
| 82.08.880 | Medicine for livestock |
| 82.08.890 | Livestock nutrient management |
| 82.08.900 | Anaerobic digesters for dairies |
| 82.08.910 | Gas to heat chicken barns |
| 82.08.920 | Bedding materials for chickens |
Producer Goods
| RCW | Subject |
|---|---|
| 82.04.050(1)(a)(iv) | Ferrosilicon |
| 82.08.02565 | Manufacturing machinery |
| 82.08.02566 | Prototypes of aircraft parts |
| 82.08.02568 | Anodes/cathodes, aluminum |
| 82.08.026 | Natural & manufactured gas |
| 82.08.0274 | Form lumber |
| 82.08.0298 | Fishing boat fuel |
| 82.08.0315 | Film & video production equip. |
| 82.08.805 | Purchases, aluminum smelters |
| 82.08.806 | Computers, printers/publishers |
| 82.08.810 | Air pollution control facilities |
| 82.08.811 | Coal, thermal generating plants |
| 82.08.820 | Warehouses, tax remittance |
| 82.08.955 | Distribution of biodiesel fuels |
| 82.08.965 | Semiconductor materials |
| 82.08.9651 | Semiconductors, gases/chem. |
| 82.08.970 | Semiconductors, gases/chem. |
| 82.08.975 | Airplane computer costs |
| 82.08.980 | Airplane facilities, port property |
| 82.12.010(1) | Use tax on rental value |
| 82.12.0263 | Extracted fuel |
| 82.12.0265 | Bailed equipment for R&D |
| 82.12.0272 | Display items for trade shows |
| 82.12.800 | Boats used by manuf./dealers |
Interstate Sales
| RCW | Subject |
|---|---|
| 82.08.0254 | Constitutionally exempt sales |
| 82.08.0255(2) | Special fuel |
| 82.08.0261 | Items used in interstate comm. |
| 82.08.0262 | Interstate transportation equip. |
| 82.08.0263 | Interstate commerce vehicles |
| 82.08.0264 | Vehicles sold to nonresidents |
| 82.08.0265 | Repaired items for nonresidents |
| 82.08.0266 | Boats sold to nonresidents |
| 82.08.0268 | Farm equip. for nonresidents |
| 82.08.0269 | Alaska & Hawaii purchases |
| 82.08.0273 | Sales to qualified nonresidents |
| 82.08.0279 | Nonresidents' rental cars |
| 82.08.050(7) | Sellers with limited connection |
| 82.08.700 | Boats, in-state use permit |
| 82.08.850 | Exported conifer seedings |
| 82.08.990 | Import/export shipments |
| 82.12.0251 | Nonresidents' pers. property |
| 82.12.0254 | Vehicles used in commerce |
| 82.12.0266 | Vehicles acquired in military |
Public Activities
| RCW | Subject |
|---|---|
| 82.04.050(8) | Labor, local road construction |
| 82.04.050(10) | Labor, Federal govt. structures |
| 82.04.050(11) | RTA maintenance agreements |
| 82.08.02525 | Copies of public records |
| 82.08.0255(1a,c) | Fuel for urban transit |
| 82.08.0256 | Public utility property |
| 82.08.02569 | Gravitational wave observatory |
| 82.08.0271 | Watershed & flood protection |
| 82.08.0275 | Sand/gravel, local road const. |
| 82.08.0278 | Annexation sales |
| 82.08.0285 | Ferry boats |
| 82.08.0287 | Ride-sharing vehicles |
| 82.08.02875 | Football stadium parking |
| 82.08.02915 | Housing for youth in crisis |
| 82.08.0299 | Lodging for homeless persons |
| 82.08.0316 | Cigarettes, tribal contracts |
| 82.08.834 | Sale/leasebacks for RTA |
| 82.08.870 | Motorcycles, rider training |
| 82.08.995 | Public development authorities |
| 82.12.02595 | Donations to nonprofits/govt. |
| 82.12.0264 | Driver training vehicles |
| 82.12.0284 | Computers donated to schools |
Health-Related Purchases
| RCW | Subject |
|---|---|
| 82.04.050(2a) | Hospital laundry service |
| 82.08.02795 | Free public hospitals |
| 82.08.02805 | Blood and tissue banks |
| 82.08.02806 | Human body parts |
| 82.08.02807 | Organ procurement |
| 82.08.0281 | Prescription drugs |
| 82.08.0283 | Medical devices, oxygen |
| 82.08.803 | Nebulizers |
| 82.08.804 | Ostomic items |
| 82.08.808 | Comprehensive cancer centers |
| 82.08.925 | Dietary supplements |
| 82.08.935 | Drug delivery systems |
| 82.08.940 | Over-the-counter drugs |
| 82.08.945 | Kidney dialysis equipment |
| 82.08.985 | Insulin |
Deferrals & Credits
| RCW | Subject |
|---|---|
| 36.100.090 | Baseball stadium deferral |
| 36.102.070 | Football stadium deferral |
| 47.46.060 | 2nd Narrows bridge |
| 82.08.037 | Credit for bad debts |
| 82.12.035 | Credit, tax paid to other states |
| 82.32.065 | Vehicles under warranty |
| 82.32.580 | Museum for historic autos |
| 82.32.760(1,b) | Sales tax sourcing costs |
| 82.34.050(2) | Pollution control credit |
| 82.60.040 | Rural county deferral |
| 82.63.030 | High technology deferral |
| 82.66.040 | Horse race track deferral |
| 82.74.030 | Fruit/vegetable processing |
| 82.75.030 | Biotechnology investments |
Other Sales/Use Tax Exemptions
| RCW | Subject |
|---|---|
| 82.04.050 | Personal & prof. services |
| 82.04.050(2a) | Self-service laundries |
| 82.04.050(2d) | Janitorial services |
| 82.04.050(3e) | Tree trimming, power lines |
| 82.04.050(6) | Custom computer software |
| 82.04.062 | Precious metals & bullion |
| 82.08.010(1) | Trade-ins |
| 82.08.0251 | Casual sales |
| 82.08.0253 | Newspapers |
| 82.08.02535 | Fund-raising sales, magazines |
| 82.08.02537 | Academic transcripts |
| 82.08.0255(1d) | Motor vehicle and special fuel |
| 82.08.02573 | Fund-raising, nonprofit org. |
| 82.08.0258 | Red Cross |
| 82.08.0282 | Returnable containers |
| 82.08.0289 | Local home telephone service |
| 82.08.0291 | Youth recreation/phys. fitness |
| 82.08.0293 | Food and food ingredients |
| 82.08.0297 | Food stamp purchases |
| 82.08.031 | Arts & cultural organizations |
| 82.08.032 | Used park-model trailers |
| 82.08.033 | Used mobile homes |
| 82.08.034 | Used floating homes |
| 82.08.036 | Core deposits & tire fees |
| 82.08.807 | Direct mail delivery charges |
| 82.08.809 | Alternative fuel vehicles |
| 82.08.815 | Alt. power for diesel trucks |
| 82.08.825 | Diesel trucks/receive alt. power |
| 82.08.830 | Nonprofit camps/conf. centers |
| 82.08.832 | Gun safes |
| 82.08.950 | Electricity and steam |
| 82.12.860 | Credit unions - conversion |
| 82.14.410 | Local sales tax cap for lodging |
| 82.14.430 | Local regional transp., vehicles |
| 82.14.450(3) | Local public safety tax; vehicles |
