RCW 82.08.995Exemptions—Certain limited purpose public corporations, commissions, and authorities.(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.[ 2009 c 535 s 514; 2007 c 381 s 2.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Washington Legal Code