// Exemption
Livestock medicine
Retail Sales & Use Tax exemption · RCW 82.08.880; 82.12.880 · enacted 2001
Details
- Citation
- RCW 82.08.880; 82.12.880
- Study reference
- E1672-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 2001
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.042 · FY 2026: 0.046 · FY 2027: 0.046
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.145 · FY 2026: 0.158 · FY 2027: 0.158
- Taxpayer savings — local ($M)
- FY 2024: 0.046 · FY 2025: 0.046 · FY 2026: 0.046 · FY 2027: 0.046
- Taxpayer savings — state ($M)
- FY 2024: 0.158 · FY 2025: 0.158 · FY 2026: 0.158 · FY 2027: 0.158
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Education Industry Guides Veterinarian Collection Of Retail Sales Tax Print Collection of retail sales tax Veterinarians must collect retail sales tax on certain sales of tangible personal property and remit the tax to the state along with their B&O taxes. The retail sales tax is a tax on the consumer or user of tangible personal property and retail services in Washington. Buyers are subject to and must pay the sales tax when making retail purchases, sellers must collect and pay the tax to the Department of Revenue. Sellers are liable for the tax even if they do not collect it from the buyer . Sales tax rates - Combined state and local sales tax The state retail sales tax rate is 6.5% and local rates vary from 0.5% to 3%, for a combined rate of 7.0% to over 10% in some areas. Retail sales tax is based on the "selling price" of an item, which includes delivery charges and any other costs whatsoever paid or accrued. An updated list of all local rates is available each quarter. Which rate to charge? The location of sale determines the applicable local sales tax rate. In the case of goods delivered to a client, the place where delivery occurs determines the location of the sale. T
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: