These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Exemptions—Certain limited purpose public corporations, commissions, and authorities.
This chapter does not apply to public corporations, commissions, or authorities created under RCW
35.21.660 or
35.21.730 for amounts derived from sales of tangible personal property and services to:
(1) A limited liability company in which the corporation, commission, or authority is the managing member;
(2) A limited partnership in which the corporation, commission, or authority is the general partner; or
(3) A single asset entity required under any federal, state, or local governmental housing assistance program, which is controlled directly or indirectly by the corporation, commission, or authority.