# RCW 82.12.035: RCW 82.12.035: Credit for retail sales or use taxes paid to other jurisdictions with respect to property used

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S035

## Section

- **Citation:** RCW 82.12.035
- **Heading:** RCW 82.12.035: Credit for retail sales or use taxes paid to other jurisdictions with respect to property used
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 12 / Section 035

## Text

A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), in the amount that the present user thereof or his or her bailor or donor has paid a legally imposed retail sales or use tax with respect to such property, extended warranty, digital good, digital code, digital automated service, or service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c) to any other state, possession, territory, or commonwealth of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.

## Nearby sections

- [RCW 82.12.010 RCW 82.12.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S010.md)
- [RCW 82.12.020 RCW 82.12.020: Use tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S020.md)
- [RCW 82.12.022 RCW 82.12.022: Natural or manufactured gas—Use tax imposed—Exemption.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S022.md)
- [RCW 82.12.023 RCW 82.12.023: Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S023.md)
- [RCW 82.12.024 RCW 82.12.024: Deferral of use tax on certain users of natural or manufactured gas.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S024.md)
- [RCW 82.12.031 RCW 82.12.031: Exemptions—Use by artistic or cultural organizations of certain objects.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S031.md)
- [RCW 82.12.032 RCW 82.12.032: Exemption—Use of used park model trailers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S032.md)
- [RCW 82.12.033 RCW 82.12.033: Exemption—Use of certain used mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S033.md)
- [RCW 82.12.034 RCW 82.12.034: Exemption—Use of used floating homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S034.md)
- [RCW 82.12.035 RCW 82.12.035: Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S035.md)
- [RCW 82.12.036 RCW 82.12.036: Exemptions and credits—Pollution control facilities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S036.md)
- [RCW 82.12.037 RCW 82.12.037: Credits and refunds—Bad debts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S037.md)
- [RCW 82.12.038 RCW 82.12.038: 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_C12_S038.md)
- [RCW 82.12.040 RCW 82.12.040: Retailers to collect tax—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S040.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S035. Check the current official text before relying on it. Not legal advice.