Washington § 82.34.050 - Original acquisition of facility exempt from sales and use taxes — Election to take tax credit in lieu of exemption.

Full text of Washington Revised Code of Washington § 82.34.050 — Original acquisition of facility exempt from sales and use taxes — Election to take tax credit in lieu of exemption., with citation guidance and answers to common questions.

§ 82.34.050. Original acquisition of facility exempt from sales and use taxes — Election to take tax credit in lieu of exemption.

(1) The original acquisition of a facility by the holder of a certificate shall be exempt from sales tax imposed by chapter 82.08 RCW and use tax imposed by chapter 82.12 RCW when the due date for payment of such taxes is subsequent to the effective date of the certificate: PROVIDED, That the exemption of this section shall not apply to servicing, maintenance, repairs, and replacement of parts after a facility is complete and placed in operation. Sales and use taxes paid by a holder of a certificate with respect to expenditures incurred for acquisition of a facility prior to the issuance of a certificate covering such facility may be claimed as a tax credit as provided in subsection (2) of this section.
(2) Subsequent to July 30, 1967 the holder of the certificate may, in lieu of accepting the tax exemption provided for in this section, elect to take a tax credit in the total amount of the exemption for the facility covered by such certificate against any future taxes to be paid pursuant to chapters 82.04, 82.12 and 82.16 RCW.
[ 2000 c 103 s 12; 1975 1st ex.s. c 158 s 1; 1967 ex.s. c 139 s 5.]

Notes

Effective date—1975 1st ex.s. c 158: "The provisions of this amendatory act shall be applicable with respect to applications for a pollution control tax exemption and credit certificate made to the department of revenue on or after January 1, 1975." [ 1975 1st ex.s. c 158 s 5.]

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

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Frequently Asked Questions About Washington § 82.34.050

What does Revised Code of Washington § 82.34.050 cover?

Section 82.34.050 ("Original acquisition of facility exempt from sales and use taxes — Election to take tax credit in lieu of exemption.") 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 § 82.34.050?

A common citation format is "Revised Code of Washington § 82.34.050" (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 § 82.34.050 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.