§ 82.12.0274 — Exemptions—Use of tangible personal property by political subdivision resulting from annexation or incorporation.(Effective until January 1, 2030.)

Washington § 82.12.0274

• Jurisdiction: Washington
• Title 82: EXCISE TAXES
• Ch. 82.12: USE TAX

Text

The provisions of this chapter do not apply in respect to:

(1) The use of the personal property of one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation, merger, or incorporation of any part of the territory of one political subdivision by another; and

(2) The use of the personal property of one political subdivision by another political subdivision pursuant to the terms of a contractual consolidation under which the taxpayers that originally paid a sales or use tax continue to benefit from the personal property.

Tax preference performance statement exemption — Expiration date — 2019 c 188: See notes following RCW 82.08.0278 .

Intent — 1980 c 37: See note following RCW 82.04.4281 .

The provisions of this chapter shall not apply in respect to the use of the personal property of one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation or incorporation of any part of the territory of one political subdivision by another.

Intent — 1980 c 37: See note following RCW 82.04.4281 .

Legislative History

[2019 c 188 s 2;1980 c 37 s 72. Formerly RCW82.12.030(22).]