Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.995 Exemptions -- Certain limited purpose public corporations, commissions, and authorities

§ 82.12.995. Exemptions -- Certain limited purpose public corporations, commissions, and authorities

(1) The provisions of this chapter do not apply with respect to the use of tangible 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.

[2007 c 381 § 3.]

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Last modified: April 7, 2009