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

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

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(1) The provisions of this chapter do not apply with respect to the use 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 § 622; 2007 c 381 § 3.]

NOTES:

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


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