Full text of Washington Revised Code of Washington § 82.12.195 — Bundled transactions — Tax imposed., with citation guidance and answers to common questions.
§ 82.12.195. Bundled transactions — Tax imposed.
(1) Except as provided in subsection (5) of this section, the use of each product acquired in a bundled transaction is subject to the tax imposed by RCW
82.12.020 if the use of any of its component products is subject to the tax imposed by RCW
82.12.020.
(2) The use of each product acquired in a transaction described in RCW
82.08.190(4) (a) or (b) is subject to the tax imposed by RCW
82.12.020 if the service that is the true object of the transaction is subject to the tax imposed by RCW
82.12.020. If the service that is the true object of the transaction is not subject to the tax imposed by RCW
82.12.020, the use of each product acquired in the transaction is not subject to the tax imposed by RCW
82.12.020.
(3) The use of each product acquired in a transaction described in RCW
82.08.190(4)(c) is not subject to the tax imposed by RCW
82.12.020.
(4) The use of each product in a transaction described in RCW
82.08.190(4)(d) is not subject to the tax imposed by RCW
82.12.020.
(5) The tax imposed by RCW
82.12.020 does not apply in respect to the use of each product acquired in a bundled transaction consisting entirely of the sale of services or of services and prepared food, if the products are provided to a resident, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. A single bundled transaction involving both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW
82.08.0293.
(6) The definitions in RCW
82.08.190 apply to this section.
Notes
Finding—Intent—Effective date—2009 c 483: See notes following RCW
82.08.0293.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW
82.32.020.
Findings—Intent—2007 c 6: See note following RCW
82.14.390.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.12.195
What does Revised Code of Washington § 82.12.195 cover?
Section 82.12.195 ("Bundled transactions — Tax imposed.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 82.12.195?
A common citation format is "Revised Code of Washington § 82.12.195" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 82.12.195 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
