82.08.0298  <<  82.08.0299 >>   82.08.031

ExemptionsEmergency lodging for homeless personsConditions.

(1) The tax levied by RCW 82.08.020 shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization.
(2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.


Effective date1988 c 61: "This act shall take effect July 1, 1988." [ 1988 c 61 § 4.]
Site Contents
Selected content listed in alphabetical order under each group