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.

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

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

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

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

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

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

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

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