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82.08.0299  <<  82.08.031 >>   82.08.0311

RCW 82.08.031

Exemptions — Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.

The tax levied by RCW 82.08.020 shall not apply to sales to artistic or cultural organizations of objects which are acquired for the purpose of exhibition or presentation to the general public if the objects are:

     (1) Objects of art;

     (2) Objects of cultural value;

     (3) Objects to be used in the creation of a work of art, other than tools; or

     (4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.

[1981 c 140 § 4.]

Notes:

"Artistic or cultural organization" defined: RCW 82.04.4328.