Washington § 82.08.995 Exemptions—Certain limited purpose public corporations, commissions, and authorities.

Washington Statutes

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

Washington § 82.08.995

Title 82EXCISE TAXES

Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.995 (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 § 82.08.995 (2026).

Text

(1)The tax imposed by RCW 82.08.020 does not apply to sales of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.

(2)For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615 . Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .

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(1) The tax imposed by RCW 82.08.020 does not apply to sales of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.

(2) For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615 .

Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .