Washington § 82.08.0299 Exemptions—Emergency lodging for homeless persons—Conditions.

Washington Statutes

§ 82.08.0299 — Exemptions—Emergency lodging for homeless persons—Conditions.

Washington § 82.08.0299

Title 82EXCISE TAXES

Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.0299 (Exemptions—Emergency lodging for homeless persons—Conditions.) 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 § 82.08.0299 (2026).

Text

(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 date — 1988 c 61: "This act shall take effect July 1, 1988." [ 1988 c 61 s 4 .]

Free access — add to your briefcase to read the full text and ask questions with AI

(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 date — 1988 c 61: "This act shall take effect July 1, 1988." [ 1988 c 61 s 4 .]