Sundry Atlas
Exempt first, then taxable.
Every Washington-defined category is decided against the statute that controls it: exempt, taxable, or exempt only when a condition is met. Retail sales and use tax follow the category and the buyer. Excise taxes classify the category and measure it on the base the law sets: the selling price, or liters, units and other measures.
How it shows up on the return.
Each decision carries through to a line on the return. The Sundry Worksheet mirrors that return line for line, and every line opens to the transactions behind it.
Washington
246 Washington-defined categories. 34 taxable, 61 exempt and 169 conditional determinations, sales tax and use tax counted separately.
246 of 246 Washington-defined categories
Adapted housing for disabled veterans
Sales taxTaxableRCW 82.08.0207(2)(a)
Taxable at purchase; an eligible disabled veteran can later ask the state for the state portion back, up to $2,500 per adapted-housing project.
Advertising services under a multiple-points-of-use exemption certificate
Sales taxConditionalRCW 82.08.0208(6)(a)
No sales tax with a multiple-points-of-use certificate, but the buyer must pay Washington use tax on the in-state share directly.
Condition: No sales tax with the multiple-points-of-use certificate; the buyer owes use tax on the in-state share.
Air pollution control facilities at qualifying thermal electric generation facilities
Sales taxConditionalRCW 82.08.810(2)-(3)
Exempt for pollution-control equipment that meets regulatory standards at a qualifying thermal electric plant placed in service between 1969 and 1975.
Condition: Only for the stated use.
Aircraft maintenance and repair station
Sales taxTaxableRCW 82.08.025661(2)(a)
Taxable when you buy it; a qualifying aircraft repair station can later ask the state for relief on new-building construction work.
Airplanes for the U.S. government, interstate hire or commuter air carriers
Sales taxExemptRCW 82.08.0262(1)(a)
Exempt for airplanes sold to the U.S. government, used for hire across state lines or abroad, or flown by a commuter air carrier within Washington.
Anaerobic digester establish/operate equipment, eligible person
Sales taxConditionalRCW 82.08.900(1)(b)
Exempt for equipment to build or run a manure or landfill biogas digester, bought by an eligible operator with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Animal pharmaceuticals, USDA/FDA approved, farmer/veterinarian sale
Sales taxConditionalRCW 82.08.880(1)
Exempt when a farmer or veterinarian buys FDA- or USDA-approved drugs for animals raised for sale, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Audio or video programming sold by a radio or television broadcaster
Sales taxConditionalRCW 82.08.0208(5)(a)
Exempt for radio, TV, satellite, cable and internet TV programming; pay-per-program or library access only if the seller pays a cable franchise fee.
Condition: Pay-per-program or library access is exempt only if a cable franchise fee applies.
Bailed tangible personal property already taxed once on reasonable rental value at time of first use
Use taxConditionalRCW 82.12.020(3)(b)(ii)
Use tax does not apply to borrowed property when tax was already paid on its reasonable rental value at first use.
Condition: Only where the tax was already paid.
Bakery items sold without seller-provided eating utensils are not prepared food
Sales taxExemptRCW 82.08.0293(2)(c)(iii)(C)
Bakery items sold without eating utensils from the seller count as grocery food, not taxable prepared food.
Battery for electric marine propulsion system
Use taxConditionalRCW 82.12.996(1)(c)(i)
Exempt from use tax when a battery is used only to power a qualifying electric boat propulsion system over 15 kilowatts, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Battery pack for electric marine propulsion system
Use taxConditionalRCW 82.12.996(1)(c)(i)
Exempt from use tax when a battery pack is used only to power a qualifying electric boat propulsion system over 15 kilowatts, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Battery pack used to exclusively power a qualifying electric or hybrid electric marine propulsion system
Sales taxConditionalRCW 82.08.996(1)(c)(i)
Exempt when a battery pack is bought only to power a qualifying electric boat propulsion system over 15 kilowatts, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Battery used to exclusively power a qualifying electric or hybrid electric marine propulsion system
Sales taxConditionalRCW 82.08.996(1)(c)(i)
Exempt when a battery is bought only to power a qualifying electric boat propulsion system over 15 kilowatts, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Bedding material to accumulate/remove chicken manure, farmer sale
Sales taxConditionalRCW 82.08.920(1)
Exempt when a farmer raising chickens for sale buys bedding to collect and remove manure, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Bee pollen
Sales taxExemptRCW 82.08.0277
Pollen, including bee pollen, is exempt.
Boat lent by a boat maker to a group or government
Use taxConditionalRCW 82.12.800(1)(d)
Exempt from use tax when a boat maker lends a boat to a civic, religious, nonprofit or school group for 72 hours or less, or to a government body.
Condition: Only for the specific use described.
Boat lent by a dealer to a group or government
Use taxConditionalRCW 82.12.801(1)(d)
Exempt from use tax when a registered vessel dealer lends a boat to a civic, religious, nonprofit or school group for 72 hours or less, or to a government body.
Condition: Only for the specific use described.
Boat used by a boat maker for promotion
Use taxConditionalRCW 82.12.800(1)(c)
Exempt from use tax when a boat maker uses a boat for promotion, such as photos, video or travel to promotional events.
Condition: Only for the specific use described.
Boat used by a dealer to deliver it
Use taxConditionalRCW 82.12.801(1)(f)
Exempt from use tax when a registered vessel dealer uses a boat to deliver it to a buyer, maker or dealer involved in making or selling it.
Condition: Only for the specific use described.
Borrowed property under a pre-1961 loan
Use taxConditionalRCW 82.12.020(3)(b)(iii)
Use tax does not apply to property lent by the same owner to a prior borrower for the same activity under a loan that began before June 9, 1961.
Condition: Only where the tax was already paid.
Botanical/mineral/animal medicine dispensed by naturopathic-licensed practitioner
Use taxExemptRCW 82.12.0277(1)(b)
Exempt from use tax for mineral, animal or botanical medicine prescribed or dispensed by a licensed naturopath.
Bottled water
Sales taxTaxableRCW 82.08.0293(2)
Bottled water is taxable even though most groceries are exempt, unless it is prescribed for a medical condition.
Bottled water prescribed for medical condition
Sales taxConditionalRCW 82.08.9994(1)
Seller still charges tax on prescribed bottled water; the buyer can claim a state refund after paying $25 or more. Reusable-container water is exempt at sale.
Condition: Tax is charged at the sale; the buyer claims a refund.
Cannabis covered by a state-tribal agreement
Sales taxExemptRCW 82.08.9997
Exempt for cannabis sales covered by an agreement between the state and a tribe.
Cannabis sold to a nonresident: nonresident relief does not apply, taxable
Sales taxTaxableRCW 82.08.0273(8)
Taxable: cannabis sold to a nonresident does not get the nonresident sales tax relief.
Casual and isolated sales, seller not engaged in a taxable business activity
Sales taxExemptRCW 82.08.0251
No sales tax on one-off sales by a seller not in a taxable business; the buyer may still owe use tax on the item.
Cattle and milk cows used on the farm
Sales taxExemptRCW 82.08.0259
Cattle and milk cows used on a farm are exempt.
Center-pivot irrigation equipment leased incidental to farmland lease
Sales taxConditionalRCW 82.08.0288
Exempt when the landowner leases irrigation equipment with the land, used only on that land, and already paid tax on it; not for growing cannabis.
Condition: Only where the tax was already paid.
Chemical
Sales taxConditionalRCW 82.08.808(1)
Exempt when sold to a comprehensive cancer center with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Chemicals sold to a qualifying blood, tissue, or blood and tissue bank
Sales taxConditionalRCW 82.08.02805(1)
Exempt when a qualifying blood or tissue bank buys chemicals with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Chemicals sold to an organ procurement organization
Sales taxConditionalRCW 82.08.02807(1)
Exempt when an organ procurement organization buys chemicals with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Chicken bedding material for manure removal
Use taxConditionalRCW 82.12.920(1)
Exempt from use tax when a chicken farmer uses bedding to collect and remove manure, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Clean-fuel vehicle after the program period
Sales taxTaxableRCW 82.08.9999(6)(a)
Taxable: a clean-fuel vehicle delivered, or leased, after the program's qualification period ended does not get the exemption.
Coin-operated telephone service
Sales taxTaxableRCW 82.08.0289(1)
Coin-operated phone service is taxable; the old exemption ended August 1, 2013.
Computer equipment sold to a printer or publisher, used primarily in printing or publishing
Sales taxConditionalRCW 82.08.806(1)
Exempt when a printer or publisher buys computer equipment used mainly in printing or publishing, not administration, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Computer equipment used by printer or publisher
Use taxConditionalRCW 82.12.806(1)
Exempt from use tax when a printer or publisher uses computer equipment mainly in printing or publishing, not administration, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Computer hardware/peripherals/software for aerospace product design and engineering
Use taxConditionalRCW 82.12.975(1)
Exempt from use tax when computer hardware, peripherals or software is used mainly for aerospace product design, engineering or services.
Condition: Only for the stated use.
Computer peripherals used for aerospace product development or aerospace services
Sales taxConditionalRCW 82.08.975(1)
Exempt when computer peripherals are used mainly for aerospace development or services and the buyer gives the seller exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Conifer seed grown into seedlings by a non-owner for out-of-state timber
Use taxConditionalRCW 82.12.850
Exempt from use tax for conifer seed grown into seedlings by someone other than the seed owner, for timber grown outside Washington.
Condition: Only for the stated use.
Conifer seed, seller freezer storage, out-of-state timber use
Sales taxConditionalRCW 82.08.850(1)
Exempt, with exemption proof, when conifer seed goes straight into the seller's freezer for timber grown outside Washington or by a tribe in Indian country.
Condition: Only for qualifying buyers. Only for the stated use.
Construction items for housing for youth in crisis
Sales taxConditionalRCW 82.08.02915
Exempt for construction items sold to a health or social welfare nonprofit building housing for youth in crisis, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Core deposits or credits in a retail or wholesale sale
Sales taxExemptRCW 82.08.036(1)
Core deposits or credits on parts that can be returned for rebuilding are not taxed.
Credit against WA use tax for retail sales/use tax already paid to another state, territory, DC, or foreign country
Use taxConditionalRCW 82.12.035
Use tax is erased when tax already paid to another state or country is at least equal to the Washington tax due.
Condition: Only where the tax was already paid.
Diesel/biodiesel/aircraft fuel for farm fuel user
Use taxConditionalRCW 82.12.865(1)
Exempt from use tax for diesel, biodiesel or aircraft fuel used for farming, not for public roads or heating living space, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Diesel/biodiesel/aircraft fuel to farm fuel user, agricultural purposes
Sales taxConditionalRCW 82.08.865(1)
Exempt when a farm fuel user buys diesel, biodiesel or aircraft fuel for farming, not for public roads or heating living space, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Dietary supplement
Sales taxTaxableRCW 82.08.0293(2)
Dietary supplements are taxable.
Digital code for digital products whose sale is exempt
Sales taxExemptRCW 82.08.0208(1)
Exempt when a digital code is for digital products whose sale is itself exempt.
Digital good or digital automated service made available free of charge to the general public
Sales taxConditionalRCW 82.08.0208(2)(a)
Exempt when a buyer with the right to broadcast or show digital products to the public offers them free, and gives the seller exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Digital goods already taxed through a digital code
Use taxConditionalRCW 82.12.020(3)(b)(iv)
Use tax does not apply to digital goods or services got with a digital code already taxed and paid by the user or the person who lent or gave it.
Condition: Only where the tax was already paid.
Digital goods and digital codes sold to a business solely for business purposes
Sales taxConditionalRCW 82.08.0208(3)(a)
Exempt when a business buys digital goods or codes only for its own business use and gives the seller exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Digital goods, codes, automated services and prewritten software under a multiple-points-of-use exemption certificate
Sales taxConditionalRCW 82.08.0208(4)(a)
No sales tax with a multiple-points-of-use certificate, but the buyer must pay Washington use tax on the in-state share directly.
Condition: No sales tax with the multiple-points-of-use certificate; the buyer owes use tax on the in-state share.
Direct sales to the United States, documented by qualifying payment instrument
Sales taxConditionalRCW 82.08.0254
Exempt for sales made directly to the U.S. government and paid by federal credit card, check, voucher or electronic transfer; seller keeps the payment record.
Condition: Exempt only with exemption proof from the buyer.
Dual-control driver-training motor vehicles loaned to schools
Use taxExemptRCW 82.12.0264
Exempt from use tax for dual-control driver-training cars loaned to and used only by a qualifying school for driver training.
Durable medical equipment
Sales taxTaxableRCW 82.08.0283(3)
Durable medical equipment is taxable, except medically prescribed oxygen systems, which are exempt.
Electronic copies of public records
Sales taxExemptRCW 82.08.02525
Copies of public records, on paper or electronic, are exempt when the agency charges nothing, a fee set by law, or its actual copying cost.
Eligible foods purchased with SNAP benefits
Sales taxExemptRCW 82.08.0297(1)
Eligible foods bought with SNAP food benefits are exempt.
Eligible power infrastructure for an eligible computer data center
Sales taxConditionalRCW 82.08.9861(1)(b)
Exempt for power equipment used by a certified data center or its occupant, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Eligible server equipment for an eligible computer data center
Sales taxConditionalRCW 82.08.9861(9)(h)(i)
Exempt for server equipment used by a certified data center or its occupant, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Emergency shelter for homeless persons
Sales taxConditionalRCW 82.08.0299(1)
Exempt for emergency shelter lodging for homeless people, under 30 consecutive days in a voucher program, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Excluded from "machinery and equipment": hand tools, sub-one-year life, buildings, non-integral building fixtures
Sales taxTaxableRCW 82.08.02565(2)(b)
Hand-powered tools, items lasting under a year, buildings and non-integral building fixtures are not exempt manufacturing machinery and are taxable.
Extended warranty on exempt property
Use taxConditionalRCW 82.12.0251(4)
Exempt from use tax for an extended warranty only to the extent the property it covers is itself exempt; the user may need to show that.
Condition: Exempt only with exemption proof from the buyer.
Farm auction sale of used farm personal property
Use taxExemptRCW 82.12.0258
Exempt from use tax for property used in farming (even household goods) bought at an auctioneer-run auction on a farm; not cannabis-growing items.
Farmworker housing construction labor and services
Sales taxConditionalRCW 82.08.02745(1)
Exempt for construction labor on farmworker housing where at least half the units house farmworkers, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Feed consumed by livestock at a public livestock market
Sales taxExemptRCW 82.08.0296
Feed eaten by livestock at a public livestock market is exempt.
Feed for confined-area fish rearing
Sales taxExemptRCW 82.08.0294
Feed for fish raised for sale in a confined area on the buyer's land is exempt.
Feminine hygiene products
Sales taxExemptRCW 82.08.798(1)
Feminine hygiene products are exempt.
Use taxExemptRCW 82.12.798(1)
Feminine hygiene products are exempt from use tax.
Food and food ingredients
Sales taxExemptRCW 82.08.0293(1)
Food and ingredients people eat for taste or nutrition are exempt, but not alcohol, tobacco or cannabis.
Fuel for passenger-only ferry vessels
Sales taxConditionalRCW 82.08.0255(1)(c)
Exempt when a transportation benefit area or county ferry buys motor or special fuel for passenger-only ferry vessels.
Condition: Only for qualifying buyers.
Gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials
Sales taxExemptRCW 82.08.9651(1)
Gases and chemicals used up making semiconductor materials are exempt.
Goods and services purchased by an eligible farmer performing custom farming or farm management services
Sales taxTaxableRCW 82.08.702(1)
Taxable at the sale; an eligible custom-farming farmer can later ask the state for relief of up to $10,000, with claims due before 2030.
Goods sold in export or import commerce
Sales taxExemptRCW 82.08.990
Exempt when the sale is in export or import commerce and so is exempt from the state business tax.
Grant money received by a grantee
Sales taxExemptRCW 82.08.701(1)
Exempt when a grantee receives a salmon recovery grant that qualifies for the state business-tax deduction; buying taxable items with it is still taxed.
Gun safes
Sales taxExemptRCW 82.08.832(1)
Gun safes with a locking device are exempt.
Hog fuel sold for use producing electricity, steam, heat, or biofuel
Sales taxConditionalRCW 82.08.956(1)
Exempt when hog fuel is bought to produce electricity, steam, heat or biofuel, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Household goods and vehicles of new residents and military movers
Use taxConditionalRCW 82.12.0251(3)
Exempt from use tax for household goods, personal effects and private vehicles (not motor homes) owned over 90 days before the owner moved to Washington.
Condition: Exempt only with exemption proof from the buyer.
Housing built exclusively for H-2A visa workers
Sales taxTaxableRCW 82.08.02745(4)
Taxable when housing is built only for workers on H-2A agricultural visas, even in a farmworker housing project.
Housing built for employer/family/farm-business-owner occupancy
Sales taxTaxableRCW 82.08.02745(4)
Taxable when housing is built for the employer, the employer's family or the farm owner to live in, even in a farmworker housing project.
Insulin for human use
Sales taxExemptRCW 82.08.985
Insulin for human use is exempt.
Use taxExemptRCW 82.12.985
Insulin for human use is exempt from use tax.
Items a nonresident brings in for temporary use
Use taxConditionalRCW 82.12.0251(1)
Exempt from use tax for items a nonresident brings in for temporary personal use, not ongoing business here, with proof of nonresidency.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Items reasonably necessary for the operation of, and provision of health care by, free hospitals
Sales taxConditionalRCW 82.08.02795(1)
Exempt when a free hospital buys items reasonably necessary to run the hospital and provide health care.
Condition: Only for qualifying buyers.
Kidney dialysis devices, human use pursuant to prescription
Sales taxExemptRCW 82.08.945
Kidney dialysis devices and replacement parts for human use are exempt when sold on a prescription.
Labor and services repairing, cleaning, altering, or improving a large private airplane owned by a nonresident
Sales taxConditionalRCW 82.08.215(1)(a)(ii)
Exempt for repair or cleaning labor on a large private airplane owned by a nonresident and not required to be registered here, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Labor and services to install, repair, clean, alter, or improve computer equipment sold to a printer or publisher
Sales taxConditionalRCW 82.08.806(1)
Exempt for labor to install or repair computer equipment sold to a printer or publisher for mainly printing use, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Labor on county or city pit sand, gravel and rock for public roads
Sales taxExemptRCW 82.08.0275
Exempt for labor mining, crushing and hauling sand, gravel and rock from a county or city pit for placement on a public road.
Use taxExemptRCW 82.12.0269
Exempt from use tax for labor mining, crushing and hauling sand, gravel and rock from a county or city pit for a public road.
Labor on exempt manufacturing machinery
Sales taxConditionalRCW 82.08.02565(1)(a)
Exempt for labor to install or repair exempt manufacturing machinery, when the buyer holds a manufacturer's exemption certificate.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Labor on qualifying aircraft, trains, boats and carrier trucks
Sales taxConditionalRCW 82.08.0262(1)(d)
Exempt for labor to build, repair, clean or improve qualifying aircraft, trains, boats or interstate carrier trucks; exemption proof may be needed.
Condition: Exempt only with exemption proof from the buyer.
Labor/services and materials for new buildings constructed for or leased to a commercial airplane manufacturer
Sales taxConditionalRCW 82.08.980(1)
Exempt for construction labor and materials on a new building for a commercial airplane fuselage or wing maker, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Labor/services installing computer equipment for printer or publisher
Use taxConditionalRCW 82.12.806(1)
Exempt from use tax for labor installing or repairing a printer's or publisher's computer equipment used mainly in printing, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Large private airplane of a nonresident
Use taxConditionalRCW 82.12.215(1)(a)(i)
Exempt from use tax for a large private airplane owned by a nonresident and not required to be registered in Washington, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Large private airplane sold to a nonresident of Washington
Sales taxConditionalRCW 82.08.215(1)(a)(i)
Exempt for a large private airplane sold to a nonresident or out-of-state business, if it need not be registered in Washington, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Library/K-12 custom software and customization of prewritten software exempt
Sales taxConditionalRCW 82.08.710(1)
Exempt when a public library or K-12 school buys custom software or changes to prewritten software, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use taxConditionalRCW 82.12.710(1)
Exempt from use tax when a public library or K-12 school uses custom software or changes to prewritten software, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Library/K-12 custom website development exempt
Sales taxConditionalRCW 82.08.710(1)
Exempt when a public library or K-12 school buys custom website development, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use taxConditionalRCW 82.12.710(1)
Exempt from use tax when a public library or K-12 school uses custom website development, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Library/K-12 information technology services exempt
Sales taxConditionalRCW 82.08.710(1)
Exempt when a public library or K-12 school buys information technology services, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use taxConditionalRCW 82.12.710(1)
Exempt from use tax when a public library or K-12 school uses information technology services, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Library/K-12 investigation, security, and armored car services exempt
Sales taxConditionalRCW 82.08.710(1)
Exempt when a public library or K-12 school buys investigation, security or armored car services, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use taxConditionalRCW 82.12.710(1)
Exempt from use tax when a public library or K-12 school uses investigation, security or armored car services, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Library/K-12 live presentations exempt
Sales taxConditionalRCW 82.08.710(1)
Exempt when a public library or K-12 school buys live presentations, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Library/K-12 temporary staffing exempt
Sales taxConditionalRCW 82.08.710(1)
Exempt when a public library or K-12 school buys temporary staffing, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use taxConditionalRCW 82.12.710(1)
Exempt from use tax when a public library or K-12 school uses temporary staffing, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Local phone service
Sales taxTaxableRCW 82.08.0289(1)
Local phone service (home phone and fixed internet phone) is taxable; the old exemption ended August 1, 2013.
Locomotives, railroad cars and boats for interstate hire or deep-sea fishing
Sales taxExemptRCW 82.08.0262(1)(b)
Exempt for locomotives, railroad cars and boats used for hire across state lines or abroad, or for commercial deep-sea fishing outside state waters.
Machinery and equipment sold to a public research institution, used primarily in a research and development operation
Sales taxConditionalRCW 82.08.025651(1)(a)
Exempt when a public research institution buys machinery used mainly in research; hand-powered tools, items lasting under a year and buildings do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Machinery bought by an ineligible person
Sales taxTaxableRCW 82.08.02565(4)
Taxable when the buyer is an "ineligible person" (certain large software-company groups); the manufacturing machinery exemptions do not apply.
Machinery used in producing cannabis
Sales taxTaxableRCW 82.08.02565(3)
Taxable: the manufacturing machinery exemption does not cover machinery, or labor on it, used in producing cannabis.
Machinery used in testing for a manufacturer
Sales taxConditionalRCW 82.08.02565(1)(a)
Exempt for machinery used directly in testing for a manufacturer or processor for hire, when the buyer holds a manufacturer's exemption certificate.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Manufacturing machinery and equipment
Sales taxConditionalRCW 82.08.02565(1)(a)
Exempt when a manufacturer or processor for hire buys machinery used directly in manufacturing or research, with a manufacturer's exemption certificate.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Materials
Sales taxConditionalRCW 82.08.808(1)
Exempt when materials are sold to a comprehensive cancer center with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Materials and labor for federal flood-prevention work
Sales taxConditionalRCW 82.08.0271
Exempt for materials and labor sold to governments under a federal watershed or flood-prevention contract, but only the part the federal government repays.
Condition: Exempt only for the part the federal government repays.
Use taxConditionalRCW 82.12.930
Exempt from use tax for governments' materials and labor under a federal watershed or flood-prevention contract, but only the part the U.S. repays.
Condition: Exempt only for the part the federal government repays.
Materials built into an aircraft-parts prototype
Sales taxTaxableRCW 82.08.02566(4)
Taxable at the sale; the buyer can later ask for a refund on materials built into an aircraft-parts prototype.
Materials for farmworker housing
Sales taxConditionalRCW 82.08.02745(1)
Exempt for materials built into farmworker housing where at least half the units house farmworkers, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Materials for home weatherization programs
Sales taxConditionalRCW 82.08.998(1)
Exempt for materials used in a weatherization assistance program that become part of the home, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Use taxConditionalRCW 82.12.998(1)
Exempt from use tax for materials used in a weatherization assistance program that become part of the home, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Materials sold to a qualifying blood, tissue, or blood and tissue bank
Sales taxConditionalRCW 82.08.02805(1)
Exempt when a qualifying blood or tissue bank buys materials with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Materials sold to an organ procurement organization
Sales taxConditionalRCW 82.08.02807(1)
Exempt when an organ procurement organization buys materials with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Meal provided without specific charge by a restaurant to its employees
Sales taxConditionalRCW 82.08.9995(1)
Meals a restaurant gives its employees at no specific charge are exempt.
Condition: Only for qualifying buyers.
Meals at a senior living community
Use taxExemptRCW 82.12.9993
Exempt from use tax for food, drinks or meals a senior living community gives residents as part of their rent with no separate charge.
Medical supplies
Sales taxConditionalRCW 82.08.808(1)
Exempt when medical supplies are sold to a comprehensive cancer center with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Medical supplies sold to a qualifying blood, tissue, or blood and tissue bank
Sales taxConditionalRCW 82.08.02805(1)
Exempt when a qualifying blood or tissue bank buys medical supplies with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Medical supplies sold to an organ procurement organization
Sales taxConditionalRCW 82.08.02807(1)
Exempt when an organ procurement organization buys medical supplies with exemption proof; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Medical supplies, chemicals, or materials used by a comprehensive cancer center
Use taxConditionalRCW 82.12.808(1)
Exempt from use tax for supplies, chemicals or materials used by a comprehensive cancer center; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Medical supplies, chemicals, or materials used by a qualifying blood/tissue bank
Use taxConditionalRCW 82.12.02747(1)
Exempt from use tax for supplies, chemicals or materials used by a blood or tissue bank; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Medically prescribed oxygen systems
Sales taxConditionalRCW 82.08.0283(1)(c)
Exempt for medically prescribed oxygen systems when a licensed physician or osteopath prescribes them, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Use taxExemptRCW 82.12.0277(1)(c)
Exempt from use tax for medically prescribed oxygen systems prescribed by a licensed physician or osteopath.
Mineral/animal/botanical medicine, naturopathic ch. 18.36A licensure
Sales taxExemptRCW 82.08.0283(1)(b)
Exempt for mineral, animal or botanical medicine prescribed or dispensed by a licensed naturopath.
Mobility enhancing equipment
Sales taxTaxableRCW 82.08.0283(3)
Mobility-enhancing equipment is taxable unless bought by a complex-needs patient for whom it is medically necessary.
Mobility enhancing equipment for complex needs patient
Sales taxConditionalRCW 82.08.814(1)
Exempt for mobility equipment for a complex-needs patient when medically necessary to avoid institutional care, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use taxConditionalRCW 82.12.814(1)
Exempt from use tax for mobility-enhancing equipment used by a complex-needs patient when medically necessary to avoid hospital care.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Motor and special fuel taxed under the fuel tax law
Sales taxExemptRCW 82.08.0255(1)(f)
Motor and special fuel already taxed under the state fuel tax law are exempt from sales tax.
Motor vehicle and special fuel purchased by a certified private nonprofit transportation provider
Sales taxConditionalRCW 82.08.0255(1)(b)
Exempt when a certified private nonprofit transportation provider entitled to fuel-tax relief buys motor or special fuel.
Condition: Only for qualifying buyers.
Motor vehicle and special fuel purchased by a county-owned ferry for ferry vessels
Sales taxConditionalRCW 82.08.0255(1)(e)
Exempt when a county-owned ferry buys motor or special fuel for use in its ferry vessels.
Condition: Only for qualifying buyers.
Motor vehicle and special fuel purchased by the Washington state ferry system for a state-owned ferry
Sales taxConditionalRCW 82.08.0255(1)(d)
Exempt when the Washington state ferry system buys motor or special fuel for a state-owned ferry.
Condition: Only for qualifying buyers.
Motor vehicle and special fuel purchased for public transportation, purchaser entitled to fuel-tax refund or exemption
Sales taxConditionalRCW 82.08.0255(1)(a)
Exempt when motor or special fuel is bought for public transportation by a buyer entitled to fuel-tax relief.
Condition: Only for qualifying buyers. Only for the stated use.
Motor vehicle delivered or sold to a tribe or tribal member in their Indian country
Sales taxConditionalRCW 82.08.0317(1)(a)
Exempt when a motor vehicle is sold or delivered to a tribe or tribal member in Indian country, with a tribal declaration.
Condition: Exempt only with exemption proof from the buyer.
Motor vehicles
Sales taxTaxableRCW 82.08.817(1)(b)(i)
Extra 8% on the part of a vehicle's price over $100,000 (rises 2% each July). Not for commercial or heavy vehicles or tribal sales; motor homes through 2026.
Sales taxTaxableRCW 82.08.020(3)
Extra 0.5% sales tax on retail sales of motor vehicles; not on car rentals, peer-to-peer car sharing, off-road or non-highway vehicles or snowmobiles.
Motor vehicles/trailers of WA resident armed forces members stationed outside WA
Use taxConditionalRCW 82.12.0266
Exempt from use tax for a vehicle a Washington-resident service member got while stationed elsewhere, unless brief training or within 30 days of discharge.
Condition: Exempt only with exemption proof from the buyer.
Motor vehicles/trailers/campers sold to nonresidents for out-of-state use
Sales taxConditionalRCW 82.08.0264
Exempt for a nonresident's vehicle, trailer or camper that leaves directly on a trip permit, or is registered at home at once and used here under 3 months.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Motorcycles loaned to DOL for motorcycle training
Use taxExemptRCW 82.12.845
Exempt from use tax for motorcycles loaned to the Department of Licensing or its contractor for motorcycle training.
Natural gas fuel equipment of a gas distribution business
Sales taxTaxableRCW 82.08.02565(1)(c)(i)
Taxable at the sale; a gas distribution business can later ask for relief on equipment that makes compressed or liquefied natural gas fuel.
New battery-powered electric marine propulsion system over 15 kW
Sales taxConditionalRCW 82.08.996(1)(a)
Exempt when a new battery-powered boat propulsion system over 15 kilowatts is bought with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Use taxConditionalRCW 82.12.996(1)(a)
Exempt from use tax for a new battery-powered boat propulsion system over 15 kilowatts, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
New electric passenger cars, light duty trucks and medium duty passenger vehicles powered by a fuel cell
Sales taxTaxableRCW 82.08.993(1)(a)
Taxable, but new fuel-cell electric cars, light trucks and vans owe half the sales tax until 650 vehicles have claimed it; the break ends June 30, 2029.
New replacement tire fee
Sales taxExemptRCW 82.08.036(2)
The state's new replacement tire fee is not subject to sales tax.
New shoreside batteries purchased and installed to reduce grid demand when charging electric and hybrid vessels
Sales taxConditionalRCW 82.08.996(1)(d)(i)
Exempt for new shoreside batteries installed to reduce grid demand while charging electric or hybrid boats, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
New vessel equipped with a qualifying electric marine propulsion system
Sales taxConditionalRCW 82.08.996(1)(b)
Exempt for a new boat with a qualifying battery-electric propulsion system, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
New vessel equipped with qualifying electric marine propulsion system
Use taxConditionalRCW 82.12.996(1)(b)
Exempt from use tax for a new boat with a qualifying battery-electric propulsion system, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Newspapers transferred electronically, complement to the printed edition
Sales taxExemptRCW 82.08.0253(1)(b)
Exempt for electronic newspapers that share content with the printed edition and are named like it or clearly marked as its complement.
Nonprofit artistic/cultural organization purchases of art/cultural objects for exhibition
Sales taxConditionalRCW 82.08.031
Exempt when a qualifying nonprofit arts or cultural organization buys art or cultural objects to exhibit to the public, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Nonresident individual 30-foot-or-longer vessel use
Use taxConditionalRCW 82.12.700(1)
Exempt from use tax for a boat 30 feet or longer used by a nonresident individual who buys and displays a dealer use permit, valid 12 months.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Operating property of a public utility
Sales taxExemptRCW 82.08.0256
Exempt when a state or local government buys a public utility's whole operating property, or a complete section of it, to run a public service.
Ostomic items for colostomy/ileostomy/urostomy patients
Sales taxExemptRCW 82.08.804
Exempt: disposable ostomy supplies (bags, belts, tapes, adhesives, soaps); not undergarments, pads, sponges or rubber sheets.
OTC drug dispensed to patient pursuant to prescription
Sales taxExemptRCW 82.08.940
Over-the-counter drugs are exempt when dispensed on a prescription.
Other retail sales
Sales taxTaxableRCW 82.08.020(1)(e)
Taxable catch-all: other items the law counts as retail sales, such as customization of prewritten software.
Packing materials for fresh perishable horticultural products
Sales taxConditionalRCW 82.08.0311
Exempt for materials used directly to pack fresh perishable fruit and vegetables when the buyer qualifies for the related state deduction.
Condition: Only for qualifying buyers.
Parts for qualifying aircraft, trains, boats and carrier trucks
Sales taxConditionalRCW 82.08.0262(1)(c)
Exempt for parts built into qualifying aircraft, trains, boats or interstate carrier trucks; exemption proof may be needed.
Condition: Exempt only with exemption proof from the buyer.
Parts for shoreside battery infrastructure
Use taxConditionalRCW 82.12.996(1)(d)(iii)
Exempt from use tax for parts that become part of shoreside battery charging infrastructure for boats, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Poultry for production of poultry/poultry products
Sales taxExemptRCW 82.08.0267
Poultry bought to produce poultry or poultry products for sale is exempt.
Power equipment and labor at an eligible data center
Sales taxConditionalRCW 82.08.986(1)(b)
Exempt for power equipment, and its installation labor, at an eligible computer data center, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Prepared food
Sales taxTaxableRCW 82.08.0293(2)(c)
Prepared food is taxable, for example food sold hot, with eating utensils, or mixed by the seller.
Prescribed add-on automotive adaptive equipment for veterans/active military
Use taxConditionalRCW 82.12.875(1)
Exempt from use tax for prescribed adaptive car equipment when the purchase would have qualified for the sales tax exemption. Ends July 1, 2028.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Prescribed add-on automotive adaptive equipment sold to an eligible veteran/active-duty purchaser
Sales taxConditionalRCW 82.08.875(1)
Exempt for prescribed adaptive car equipment bought by a disabled veteran or service member when a federal agency repays the seller directly. Ends July 1, 2028.
Condition: Exempt only when a federal agency repays the seller directly.
Prescribed nebulizers
Sales taxTaxableRCW 82.08.803(1)
Taxable at the sale; the buyer can later get a refund for prescribed nebulizers and parts for human use.
Use taxTaxableRCW 82.12.803(1)
Subject to use tax; the user can later get a refund for prescribed nebulizers and parts for human use.
Prescription drugs
Sales taxExemptRCW 82.08.0281(1)
Drugs dispensed on a prescription are exempt.
Sales taxExemptRCW 82.08.0281
Drugs for human use dispensed to patients on a prescription are exempt.
Printed newspapers
Sales taxExemptRCW 82.08.0253(1)(a)
Printed newspaper distribution and newsstand sales are exempt.
Propane or natural gas used by a farmer to heat chicken structures
Use taxConditionalRCW 82.12.910(1)
Exempt from use tax when a farmer uses propane or natural gas only to heat buildings housing chickens raised for sale, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Propane/natural gas to heat chicken structures, farmer sale
Sales taxConditionalRCW 82.08.910(1)
Exempt when a farmer buys propane or natural gas only to heat buildings housing chickens raised for sale, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Property a credit union gets in a merger
Use taxConditionalRCW 82.12.860(1)
Exempt from use tax when a state credit union gets property or services from a federal, foreign or out-of-state credit union in a merger or conversion.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Property a tribe or tribal enterprise uses in Indian country
Use taxConditionalWAC 458-20-192(5)(b)
Exempt from use tax for property a tribe or tribal enterprise gets in Indian country for at least partial use there, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Property already taxed once
Use taxConditionalRCW 82.12.020(3)(b)(i)
Use tax does not apply when tax was already paid on the sale or use by the present user, or by the person who lent or gave them the item.
Condition: Only where the tax was already paid.
Property bought from a nonprofit rehab facility on a military reservation
Use taxConditionalRCW 82.12.665(1)
Exempt from use tax when a disabled veteran or service member bought on a military reservation from a qualifying adaptive-recreation nonprofit.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Property for air, rail and water carriers in interstate commerce
Sales taxConditionalRCW 82.08.0261(1)
No sales tax when an air, rail or water carrier in interstate commerce buys property for carrier use, but use tax is due once it is used in Washington.
Condition: No sales tax for carrier use; use tax is due once the property is used in Washington.
Property in a transit sale-leaseback
Use taxConditionalRCW 82.12.834
Exempt from use tax for property used in a transit sale-leaseback when tax was already paid at the original purchase.
Condition: Only where the tax was already paid.
Property used by an armed-forces relief organization
Use taxConditionalRCW 82.12.0259
Exempt from use tax for property or digital services used by the American Red Cross or another congressionally chartered armed-forces relief group.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Prosthetic device
Sales taxConditionalRCW 82.08.0283(1)(a)
Exempt for prosthetic devices prescribed, fitted or furnished by a person licensed to prescribe, fit or furnish them.
Condition: Exempt only with exemption proof from the buyer.
Prosthetic devices
Use taxExemptRCW 82.12.0277(1)(a)
Exempt from use tax for prosthetic devices prescribed, fitted or furnished by a person licensed to prescribe, fit or furnish them.
Public research institution machinery and equipment
Use taxConditionalRCW 82.12.025651(1)
Exempt from use tax for a public research institution's machinery used mainly in research; hand-powered tools, short-lived items and buildings do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Purchases by a tribe or tribal enterprise
Sales taxConditionalWAC 458-20-192(5)(a)
Exempt when a tribe or an enrolled member buys goods delivered or sold in Indian country, or services done there; the seller may ask for membership ID.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Qualified infrastructure project
Sales taxConditionalRCW 82.08.989(1)
No state sales tax (local tax still applies) on construction labor and materials sold to a qualified internet or phone project's owner, with exemption proof.
Condition: State tax only; local tax still applies, and exemption proof is required.
Qualified infrastructure project construction and materials
Use taxConditionalRCW 82.12.989(1)
Exempt from state use tax (local use tax still applies) for construction labor and materials for a qualified internet or phone project, with exemption proof.
Condition: State use tax only; local use tax still applies, and exemption proof is required.
Qualifying grant money received
Sales taxExemptRCW 82.08.0209(1)
Exempt when a grant recipient receives a qualifying grant that is exempt from the state business tax.
Qualifying livestock nutrient management equipment
Sales taxConditionalRCW 82.08.890(4)(f)
Exempt for livestock nutrient management equipment when the buyer has a certified or approved nutrient management plan and exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Recreational vessels
Sales taxTaxableRCW 82.08.020(4)(a)
Extra 0.5% sales tax on recreational boats that are subject to the state watercraft excise tax.
Registered boats sold to nonresidents
Sales taxConditionalRCW 82.08.0266
Exempt for registered boats sold to nonresidents for use outside Washington and not used here over 45 days, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Registered breeding livestock
Sales taxExemptRCW 82.08.0259
Registered breeding livestock sold for breeding is exempt.
Registered vessel dealer direct transport/display/demonstration at a wholesale or retail vessel show
Use taxConditionalRCW 82.12.801(1)(e)
Exempt from use tax when a registered vessel dealer moves, displays or demonstrates a boat at a wholesale or retail boat show.
Condition: Only for the specific use described.
Registered vessel dealer displaying/showing/operating vessel for sale to a prospective buyer, incl. short-term testing
Use taxConditionalRCW 82.12.801(1)(g)
Exempt from use tax when a registered vessel dealer shows or operates a boat for a prospective buyer, including short test runs.
Condition: Only for the specific use described.
Registered vessel dealer employee/agent/subcontractor training involved in sale of dealers vessels, while held for sale
Use taxConditionalRCW 82.12.801(1)(b)
Exempt from use tax when a registered vessel dealer uses a boat to train people who help sell its boats, while the boat is held for sale.
Condition: Only for the specific use described.
Registered vessel dealer promotional activity, with for-sale display and dealer-ID display proviso
Use taxConditionalRCW 82.12.801(1)(c)
Exempt from use tax when a vessel dealer uses a boat for promotion, such as photos and video, or travel to boat events with a for-sale sign and dealer ID.
Condition: Only for the specific use described.
Registered vessel dealer seaworthiness testing/set-up/repair while held for sale
Use taxConditionalRCW 82.12.801(1)(a)
Exempt from use tax when a registered vessel dealer tests, sets up or repairs a boat for seaworthiness while it is held for sale.
Condition: Only for the specific use described.
Rental of production equipment to a motion picture or video production business
Sales taxConditionalRCW 82.08.0315(2)
Exempt when a motion picture or video production business rents production equipment, with exemption proof; not for adult-material producers.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Renting or leasing motor vehicles and trailers to a nonresident registered/licensed in a foreign state
Sales taxConditionalRCW 82.08.0279
Exempt when a nonresident rents a vehicle or trailer registered out of state and uses it only to carry people or goods across state lines.
Condition: Only for qualifying buyers.
Repair/cleaning/altering/improving labor and services on a large private airplane owned by nonresident
Use taxConditionalRCW 82.12.215(1)(a)(ii)
Exempt from use tax for repair or cleaning labor on a nonresident's large private airplane that need not be registered here, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Replacement parts, qualifying farm machinery/equipment, eligible farmer
Sales taxConditionalRCW 82.08.855(1)(a)
Exempt when an eligible farmer buys replacement parts for qualifying farm machinery, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Returnable containers for beverages and foods
Sales taxExemptRCW 82.08.0282
Returnable bottles and containers for drinks and food are exempt when sold with their contents.
Ride-sharing passenger vehicles
Sales taxConditionalRCW 82.08.0287(1)-(2)(a)
Exempt for passenger vehicles bought for ride sharing that meet the 36-month qualifying-use test, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Use taxConditionalRCW 82.12.0282
Exempt from use tax for passenger vehicles used for ride sharing for 36 consecutive months in a qualifying area.
Condition: Only where the tax was already paid.
Sale of production services to a motion picture or video production business
Sales taxConditionalRCW 82.08.0315(2)
Exempt when a motion picture or video production business buys production services, with exemption proof; not for adult-material producers.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Sales at a camp or conference center
Sales taxExemptRCW 82.08.830
Exempt for sales at a camp or conference center whose income qualifies for the state business-tax exemption for such centers.
Sales between political subdivisions arising from annexation, merger, or incorporation
Sales taxConditionalRCW 82.08.0278(1)
Exempt when one local government sells to another because of annexation, merger or incorporation, with government exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Sales between political subdivisions under a contractual consolidation
Sales taxConditionalRCW 82.08.0278(2)
Exempt when one local government sells to another under a contractual consolidation, with government exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Sales by a nonprofit or library
Sales taxExemptRCW 82.08.02573
Exempt when a nonprofit or library sells something and its income qualifies for the state business-tax exemption for such sales.
Sales by a nonprofit rehab facility on a military reservation
Sales taxExemptRCW 82.08.665(1)
Exempt for sales on a federal military reservation by a qualifying nonprofit that runs an adaptive recreation and rehabilitation facility.
Sales by a public development authority
Sales taxConditionalRCW 82.08.995(1)
Exempt when a public development corporation or authority sells property or services to an eligible entity, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Sales of electricity or electrical energy
Sales taxExemptRCW 82.08.950
Electricity is exempt from sales tax.
Sales to nonresidents
Sales taxTaxableRCW 82.08.0273(1)
Taxable at the sale; a qualifying nonresident buyer can later ask the state for a refund.
Semen for artificial insemination of livestock
Sales taxExemptRCW 82.08.0272
Semen for artificial insemination of livestock is exempt.
Server equipment and labor at an eligible data center
Sales taxConditionalRCW 82.08.986(1)(a)
Exempt for server equipment, and its installation labor, at an eligible computer data center, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Services done by your own employees
Use taxConditionalRCW 82.12.020(3)(b)(v)
Use tax does not apply to a taxable service performed by the taxpayer's own employees as part of their job.
Condition: Only where the tax was already paid.
Services rendered in respect to digital goods, sold to a business solely for business purposes
Sales taxConditionalRCW 82.08.0208(3)(a)
Exempt when a business buys services on digital goods only for its own business use and gives the seller exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Shoreside batteries reducing grid demand
Use taxConditionalRCW 82.12.996(1)(d)(i)
Exempt from use tax for new shoreside batteries installed to reduce grid demand while charging electric or hybrid boats, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Single-use disposable device to deliver prescription drugs
Sales taxConditionalRCW 82.08.935
Exempt for single-use disposable devices that deliver prescription drugs, sold on a prescription for human use, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Soft drinks
Sales taxTaxableRCW 82.08.0293(2)(d)
Sweetened soft drinks are taxable, unless they contain milk or milk substitutes or are more than half fruit or vegetable juice. Unsweetened drinks are food.
Spirits in the original package (general sales tax)
Sales taxExemptRCW 82.08.150(8)
Spirits sold in the original package are exempt from the general sales tax, but separate spirits taxes apply.
Spirits sold to consumers (sales tax)
Sales taxTaxableRCW 82.08.150(1); (4); (6)(a)
Taxable: 20.5% spirits sales tax on retail sales of spirits in the original package to consumers.
Spirits sold to restaurants (sales tax)
Sales taxTaxableRCW 82.08.150(2); (4); (6)(b)
Taxable: 13.7% spirits sales tax on original-package sales of spirits to a restaurant that serves spirits.
Standard financial information sold to qualifying international investment management company
Sales taxConditionalRCW 82.08.207(1)
Exempt when a qualifying international investment management company or affiliate buys standard financial information, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Standard financial information used by a qualifying international investment management company or affiliate
Use taxConditionalRCW 82.12.207(1)
Exempt from use tax for standard financial information used by a qualifying international investment management company or affiliate.
Condition: Only for the stated use.
Supplies used by an organ procurement organization
Use taxConditionalRCW 82.12.02749
Exempt from use tax for supplies, chemicals or materials used by an organ procurement organization; building, office and vehicle items do not qualify.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Tangible personal property
Sales taxTaxableRCW 82.08.020(1)(a)
Taxable by default: goods and digital products are subject to sales tax unless a specific exemption applies.
Tangible personal property becoming a component of shoreside batteries infrastructure
Sales taxConditionalRCW 82.08.996(1)(d)(iv)
Exempt for parts that become part of shoreside battery charging infrastructure for boats, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Temporary medical housing from a nonprofit
Sales taxExemptRCW 82.08.997(1)
Exempt for temporary medical housing sold by a health or social welfare nonprofit during treatment or recovery, if not offered to the general public.
THC <=0.3% products sold to qualifying patients/designated providers by medically endorsed cannabis retailers
Sales taxConditionalRCW 82.08.9998(1)(b)
Exempt when a medically endorsed cannabis retailer sells low-THC products (0.3% or less) to a registered patient or caregiver, with proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Topical low-THC products from health care professionals
Sales taxExemptRCW 82.08.9998(1)(d)
Topical, non-ingestible products with 0.3% THC or less sold by licensed health care professionals are exempt.
Trail grooming services
Sales taxConditionalRCW 82.08.0203
Exempt for trail grooming services sold to the state of Washington or a qualifying nonprofit corporation.
Condition: Exempt only with exemption proof from the buyer.
Trucks and trailers of interstate carriers
Sales taxConditionalRCW 82.08.0263
Exempt when the holder of an interstate carrier permit buys trucks or trailers used for hire across state lines or abroad, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use by students of digital goods furnished by a K-12 school or institution of higher education
Use taxExemptRCW 82.12.0208(3)
Exempt from use tax when students use digital goods provided by their K-12 school, college or university.
Use of a motor vehicle/trailer by a WA nonresident, registered in the owner's home state
Use taxConditionalRCW 82.12.0251(2)
Exempt from use tax for a nonresident's vehicle or trailer registered in the owner's home state, with proof of nonresidency.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Use of audio/video programming provided by a broadcaster
Use taxConditionalRCW 82.12.0208(8)
Exempt from use tax for radio, TV, satellite, cable or internet TV programming; pay-per-program or library access only if a cable franchise fee applies.
Condition: Pay-per-program or library access is exempt only if a cable franchise fee applies.
Use of digital code for digital products whose use is exempt
Use taxExemptRCW 82.12.0208(1)
Exempt from use tax when a digital code is for digital products whose use is itself exempt.
Use of digital goods to make them free to the general public
Use taxConditionalRCW 82.12.0208(2)
Exempt from use tax when a buyer with the right to show digital products to the public offers them free, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Use of digital goods/code solely for business purposes
Use taxConditionalRCW 82.12.0208(6)
Exempt from use tax when a business uses digital goods or codes only for its own business, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Use of digital products or digital codes obtained by the end user free of charge
Use taxExemptRCW 82.12.0208(5)
Exempt from use tax for digital products or codes the end user got free of charge.
Use of electricity or electrical energy
Use taxExemptRCW 82.12.950
Electricity is exempt from use tax.
Use of personal property by one political subdivision from another under a contractual consolidation
Use taxConditionalRCW 82.12.0274(2)
Exempt from use tax when one local government uses property from another under a contractual consolidation, with government exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Use of personal property by one political subdivision from another, arising from annexation, merger, or incorporation
Use taxConditionalRCW 82.12.0274(1)
Exempt from use tax when one local government uses property from another because of annexation, merger or incorporation.
Condition: Only for qualifying buyers.
Use of self-created noncommercial, internal-audience, or own-business-need digital goods not purchased
Use taxExemptRCW 82.12.0208(4)
Exempt from use tax for digital goods you made yourself for noncommercial use, an internal audience or your own business needs.
Use of services rendered re: digital goods solely for business purposes
Use taxConditionalRCW 82.12.0208(6)
Exempt from use tax when a business uses services on digital goods only for its own business, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for the stated use.
Used electric passenger cars, light duty trucks, and medium duty passenger vehicles powered by a fuel cell
Sales taxConditionalRCW 82.08.993(2)(a)
Used fuel-cell electric cars, light trucks and vans are exempt from sales tax only on the first $16,000 of value; the rest is taxable.
Condition: Exempt only on the first $16,000 of value; the rest is taxable.
Used farm equipment sold at an on-farm auction
Sales taxExemptRCW 82.08.0257
Exempt when a farmer sells property used in farming (even household goods) at an auctioneer-run auction on the farm; not cannabis-growing items.
Vapor products from an Indian retailer
Sales taxConditionalRCW 82.08.0318(1)
Exempt when an Indian retailer sells vapor products under a state-tribal vapor tax contract or agreement, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Use taxConditionalRCW 82.12.0318(1)
Exempt from use tax for vapor products sold by an Indian retailer under a state-tribal vapor tax contract or agreement, with exemption proof.
Condition: Exempt only with exemption proof from the buyer.
Vessel manufacturer delivery to buyer/manufacturer/dealer/other person involved in manufacture or sale, for that purpose
Use taxConditionalRCW 82.12.800(1)(f)
Exempt from use tax when a boat maker uses a boat to deliver it to a buyer, maker or dealer involved in making or selling it.
Condition: Only for the specific use described.
Vessel manufacturer direct transport/display/demonstration at a wholesale or retail vessel show
Use taxConditionalRCW 82.12.800(1)(e)
Exempt from use tax when a boat maker moves, displays or demonstrates a boat at a wholesale or retail boat show.
Condition: Only for the specific use described.
Vessel manufacturer displaying/showing/operating vessel for sale to a prospective buyer, incl. short-term testing
Use taxConditionalRCW 82.12.800(1)(g)
Exempt from use tax when a boat maker shows or operates a boat for a prospective buyer, including short test runs.
Condition: Only for the specific use described.
Vessel manufacturer employee/agent/subcontractor training while vessel held for sale
Use taxConditionalRCW 82.12.800(1)(b)
Exempt from use tax when a boat maker uses a boat to train staff or contractors who develop and build its boats, while the boat is held for sale.
Condition: Only for the specific use described.
Vessel manufacturer seaworthiness testing/set-up/repair while held for sale
Use taxConditionalRCW 82.12.800(1)(a)
Exempt from use tax when a boat maker tests, sets up or repairs a boat for seaworthiness while it is held for sale.
Condition: Only for the specific use described.
Vessels 30 feet or longer sold to nonresident individuals
Sales taxConditionalRCW 82.08.700(1)
Exempt for a boat 30 feet or longer sold to a nonresident individual who shows ID and buys a dealer use permit, valid 12 months.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Vessels sold to residents of foreign countries for use outside Washington
Sales taxConditionalRCW 82.08.02665
Exempt for boats sold to residents of foreign countries for use outside Washington and not used here over 45 days, with signed exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
WA renewable-energy generation machinery & equipment
Sales taxTaxableRCW 82.08.962(5)(a)(i)
Taxable at the sale; buyers of qualifying renewable-energy generation equipment can later ask the state for relief.
WA spirits liter tax on retail sales of spirits in the original package, $3.7708 per liter
Sales taxTaxableRCW 82.08.150(3); (4); (5); (6)(c); (7)(a)
Taxable: $3.7708 per liter spirits tax on retail sales of spirits in the original package to consumers.
WA spirits liter tax on sales of spirits in the original package to a restaurant spirits retailer, $2.4408 per liter
Sales taxTaxableRCW 82.08.150(3); (4); (5); (6)(c)
Taxable: $2.4408 per liter spirits tax on original-package sales of spirits to a restaurant that serves spirits.
Waste vegetable oil used to produce biodiesel for personal use
Sales taxConditionalRCW 82.08.0205(1)
Exempt when someone buys waste vegetable oil to make biodiesel for personal use, not for sale, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers. Only for the stated use.
Wax/ceramic investment-casting mold materials, industrial use
Sales taxExemptRCW 82.08.983(1)
Wax and ceramic materials used up making molds for industrial investment castings are exempt.
Zero emission buses purchased by transit agency or tribe
Use taxConditionalRCW 82.12.994(1)
Exempt from use tax when a transit agency or tribe uses zero-emission buses bought for public transportation, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Zero emission buses sold to a transit agency or a federally recognized Indian tribe for public transportation services
Sales taxConditionalRCW 82.08.994(1)
Exempt when a transit agency or tribe buys zero-emission buses for public transportation, with exemption proof.
Condition: Exempt only with exemption proof from the buyer. Only for qualifying buyers.
Not tax or legal advice. Determinations are kept current from the statutes; confirm with the Department of Revenue for your facts.