State Codes and Statutes
Statutes > Washington > Title-82 > 82-08 > 82-08-995Exemptions — Certain limited purpose public corporations, commissions, and authorities.
(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.
