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82.08.990  <<  82.08.995 >>   82.08.997

RCW 82.08.995

Exemptions — 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.