Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.08: RETAIL SALES TAX/§ 82.08.0251
Washington Statutes

§ 82.08.0251 — Exemptions—Casual and isolated sales.

Washington § 82.08.0251
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.0251 (Exemptions—Casual and isolated sales.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.08.0251 (2026).

Text

The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter 82.12 RCW. Intent — 1980 c 37: See note following RCW 82.04.4281 .

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Related

§ 82.08.020
Washington § 82.08.020
§ 82.04.4281
Washington § 82.04.4281

Legislative History

[1980 c 37 s 19. Formerly RCW82.08.030(1).]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.08.0251, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.08.0251.