Washington § 82.04.615 Exemptions—Certain limited purpose public corporations, commissions, and authorities.

Washington Statutes

§ 82.04.615 — Exemptions—Certain limited purpose public corporations, commissions, and authorities.

Washington § 82.04.615

Title 82EXCISE TAXES

Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.615 (Exemptions—Certain limited purpose public corporations, commissions, and authorities.) 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 § 82.04.615 (2026).

Text

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.

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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.