82.12.999  <<  82.12.9993 >>   82.12.9994

ExemptionsFood, drinks, or meals furnished by a senior living community.

This chapter does not apply to food, drinks, or meals furnished by a senior living community to tenants as part of a rental or residency agreement for which no separate charge is made, regardless of whether the tenant is a resident for purposes of chapter 18.20 or 18.390 RCW.

NOTES:

Tax preference performance statement exemptionAutomatic expiration date exemption2023 c 416: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 416 s 4.]
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