Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.08.0297 Exemptions -- Sales of food purchased with food stamps

§ 82.08.0297. Exemptions -- Sales of food purchased with food stamps

The tax levied by RCW 82.08.020 shall not apply to sales of eligible foods which are purchased with coupons issued under the food stamp act of 1977 or food stamp or coupon benefits transferred electronically, notwithstanding anything to the contrary in RCW 82.08.0293.

When a purchase of eligible foods is made with a combination of coupons issued under the food stamp act of 1977 or food stamp or coupon benefits transferred electronically and cash, check, or similar payment, the cash, check, or similar payment shall be applied first to food products exempt from tax under RCW 82.08.0293 whenever possible.

As used in this section, "eligible foods" shall have the same meaning as that established under federal law for purposes of the food stamp act of 1977.

[1998 c 79 § 18; 1987 c 28 § 1.]

Notes:
     Effective date -- 1987 c 28: "This act shall take effect October 1, 1987." [1987 c 28 § 3.]

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Last modified: April 7, 2009