Washington Statutes

§ 82.04.419 — Exemptions—County, city, town, school district, or fire district activity.

Washington § 82.04.419
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.419 (Exemptions—County, city, town, school district, or fire district activity.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.04.419 (2026).

Text

This chapter shall not apply to any county, city, town, school district, or fire district activity, regardless of how financed, other than a utility or enterprise activity as defined by the state auditor pursuant to RCW 35.33.111 and 36.40.220 and upon which the tax imposed pursuant to this chapter had previously applied. Nothing contained in this section shall limit the authority of the legislature to authorize the imposition of such tax prospectively upon such activities as the legislature shall specifically designate.

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Related

§ 35.33.111
Washington § 35.33.111

Legislative History

[1983 1st ex.s. c 66 s 3.]

Nearby Sections

15
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Bluebook (online)
Washington § 82.04.419, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.419.