Washington § 82.12.710 - Exemptions — Use of certain services by public libraries and schools.

Full text of Washington Revised Code of Washington § 82.12.710 — Exemptions — Use of certain services by public libraries and schools., with citation guidance and answers to common questions.

§ 82.12.710. Exemptions — Use of certain services by public libraries and schools.

(1) This chapter does not apply in respect to the use of the following services subject to the tax imposed in RCW 82.12.020 by public libraries, library districts, library service centers, K-12 schools, school districts, and educational service districts:
(a) Information technology services;
(b) Custom website development;
(c) Investigation, security, and armored car services;
(d) Temporary staffing; and
(e) Custom software and customization of prewritten software.
(2) Sellers making tax-exempt sales under this section must obtain an exemption certificate from the purchaser in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files.
[ 2026 c 238 s 1103.]

Notes

Automatic expiration date and tax preference performance statement exemption—Effective date—Severability—2026 c 238 ss 1101-1104: See notes following RCW 82.08.710.
Findings—Intent—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.12.710

What does Revised Code of Washington § 82.12.710 cover?

Section 82.12.710 ("Exemptions — Use of certain services by public libraries and schools.") 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 § 82.12.710?

A common citation format is "Revised Code of Washington § 82.12.710" (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 § 82.12.710 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.