Washington § 82.08.998 Exemptions—Weatherization of a residence.

Washington Statutes

§ 82.08.998 — Exemptions—Weatherization of a residence.

Washington § 82.08.998

Title 82EXCISE TAXES

Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.998 (Exemptions—Weatherization of a residence.) 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 § 82.08.998 (2026).

Text

(1)The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.

(2)The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

(3)"Residence" and "weatherization" have the meanings provided in RCW 70A.35.020 .

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(1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.

(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

(3) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020 .