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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

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