# RCW 82.08.031: RCW 82.08.031: Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S031

## Section

- **Citation:** RCW 82.08.031
- **Heading:** RCW 82.08.031: Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 08 / Section 031

## Text

The tax levied by RCW 82.08.020 shall not apply to sales to artistic or cultural organizations of objects which are acquired for the purpose of exhibition or presentation to the general public if the objects are: (1) Objects of art; (2) Objects of cultural value; (3) Objects to be used in the creation of a work of art, other than tools; or (4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.

## Nearby sections

- [RCW 82.08.010 RCW 82.08.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S010.md)
- [RCW 82.08.011 RCW 82.08.011: Retail car rental—Definition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S011.md)
- [RCW 82.08.015 RCW 82.08.015: Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S015.md)
- [RCW 82.08.020 RCW 82.08.020: Tax imposed—Retail sales—Retail car rental.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S020.md)
- [RCW 82.08.026 RCW 82.08.026: Exemptions—Sales of natural or manufactured gas.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S026.md)
- [RCW 82.08.031 RCW 82.08.031: Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S031.md)
- [RCW 82.08.032 RCW 82.08.032: Exemption—Sales, rental, or lease of used park model trailers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S032.md)
- [RCW 82.08.033 RCW 82.08.033: Exemptions—Sales of used mobile homes or rental or lease of mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S033.md)
- [RCW 82.08.034 RCW 82.08.034: Exemptions—Sales of used floating homes or rental or lease of used floating homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S034.md)
- [RCW 82.08.035 RCW 82.08.035: Exemption for pollution control facilities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S035.md)
- [RCW 82.08.036 RCW 82.08.036: Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S036.md)
- [RCW 82.08.037 RCW 82.08.037: Credits and refunds for bad debts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S037.md)
- [RCW 82.08.040 RCW 82.08.040: Consignee, factor, bailee, auctioneer deemed seller.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S040.md)
- [RCW 82.08.050 RCW 82.08.050: Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S050.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S031. Check the current official text before relying on it. Not legal advice.