RCW 82.08.0209Exemptions—Qualifying grant.(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767.(2) Nothing in this section may be construed to:(a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or(b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of a qualifying grant to acquire products in a transaction meeting the definition of 'retail sale' in RCW 82.04.050.(3) For purposes of this section, the following definitions apply:(a) 'Grantee' means the recipient of a qualifying grant.(b) 'Product' means the same as in RCW 82.32.023.(c) 'Qualifying grant' means the same as in RCW 82.04.767.[ 2021 c 4 s 4.]NOTES:Retroactive application—Automatic expiration date and tax preference performance statement exemption—Effective date—2021 c 4: See notes following RCW 82.04.767.
Washington Legal Code