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82.08.0296  <<  82.08.0297 >>   82.08.0298

RCW 82.08.0297

Exemptions — Sales of food purchased under the supplemental nutrition assistance program.

(1) The tax levied by RCW 82.08.020 does not apply to sales of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.08.0293.

     (2) When a purchase of eligible foods is made with a combination of benefits under the supplemental nutrition assistance program or successor program and cash, check, or similar payment, the cash, check, or similar payment must be applied first to food products exempt from tax under RCW 82.08.0293 whenever possible.

     (3) As used in this section:

     (a) "Eligible foods" means foods that are eligible for purchase with benefits under the supplemental nutrition assistance program or successor program.

     (b) "Supplemental nutrition assistance program" refers to a food assistance program that is administered, at the federal level, by the United States department of agriculture, and was formerly known as the food stamp program.

[2011 c 174 § 103; 1998 c 79 § 18; 1987 c 28 § 1.]

Notes:

     Effective date -- 1987 c 28: "This act shall take effect October 1, 1987." [1987 c 28 § 3.]