Exemptions—Certain limited purpose public corporations, commissions, and authorities.

  1. Law
  2. Revised Code of Washington
  3. Excise Taxes
  4. Retail Sales Tax.
  5. Exemptions—Certain limited purpose public corporations, commissions, and authorities.

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(1) The tax imposed by RCW 82.08.020 does not apply to sales of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.

(2) For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615.

[ 2009 c 535 § 514; 2007 c 381 § 2.]

NOTES:

Intent—Construction—2009 c 535: See notes following RCW 82.04.192.


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