// Exemption
Special fuel purchased in WA but used outside of state
Retail Sales & Use Tax exemption · RCW 82.08.0255(2); 82.12.0256(1) · enacted 1983
Details
- Citation
- RCW 82.08.0255(2); 82.12.0256(1)
- Study reference
- E1584-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Individuals
- Year enacted
- 1983
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.12.0207 | Adaptive veteran housing | Retail Sales & Use Tax | Exemption | Business | 2017 | 2028-01-01 00:00:00 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 576 | E1572-1 | 82.08.0208; 82.12.0208(1) | Digital codes | Retail Sales & Use Tax | Exemption | Business | 2009 | | | I | I | I | I | 0 | I | I | I | I | I | I | I | 0 | I | I | I 577 | E1754-1 | 82.08.0208(2); 82.12.0208(2) | Digital goods or automated services for the public | Retail Sales & Use Tax | Exemption | Business | 2020 | | | 0.069 | 0.07 | 0.072 | 0.075 | 0 | 0.064 | 0.072 | 0.075 | 0.031 | 0.031 | 0.033 | 0.034 | 0 | 0.029 | 0.033 | 0.034 578 | E1755-1 | 82.08.0208(3); 82.12.0208(6) | Digital goods and services for business purposes | Retail Sales & Use Tax | Exemption | Business | 2020 | | | 0.691 | 0.717 | 0.743 | 0.769 | 0 | 0.657 | 0.743 | 0.769 | 0.311 | 0.323 | 0.334 | 0.346 | 0 | 0.296 | 0.334 | 0.346 579 | E1756-1 | 82.08.0208(4); 82.12.0208(7) | Digital goods and services for multiple points of use | Retail Sales & Use Tax | Exemption | Business | 2020 | | | 2.14 | 2.22 | 2.29 | 2.37 | 0 | 2.03 | 2.29 | 2.37 | 0.96 | 1 | 1.03 | 1.07 | 0 | 0.91 | 1.03 | 1.07 580 | E1571-1 | 82.0
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: