# RCW 82.12.930: RCW 82.12.930: Exemptions—Watershed protection or flood prevention

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S930

## Section

- **Citation:** RCW 82.12.930
- **Heading:** RCW 82.12.930: Exemptions—Watershed protection or flood prevention
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 12 / Section 930

## Text

The provisions of this chapter do not apply with respect to the use by municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services as defined in RCW 82.04.050 (2)(a) rendered in respect to contracts for watershed protection and/or flood prevention. This exemption is limited to that portion of the selling price that is reimbursed by the United States government according to the provisions of the watershed protection and flood prevention act (68 Stat. 666; 16 U.S.C. Sec. 1001 et seq.).

## 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_S930. Check the current official text before relying on it. Not legal advice.