Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.08.031 Exemptions -- Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation

§ 82.08.031. Exemptions -- Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation

The tax levied by RCW 82.08.020 shall not apply to sales to artistic or cultural organizations of objects which are acquired for the purpose of exhibition or presentation to the general public if the objects are:

(1) Objects of art;

(2) Objects of cultural value;

(3) Objects to be used in the creation of a work of art, other than tools; or

(4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.

[1981 c 140 § 4.]

Notes:
"Artistic or cultural organization" defined: RCW 82.04.4328. Sections:  Previous  82.08.02917  82.08.0293  82.08.0294  82.08.0296  82.08.0297  82.08.0298  82.08.0299  82.08.031  82.08.0311  82.08.0315  82.08.0316  82.08.032  82.08.033  82.08.034  82.08.035  Next

Last modified: April 7, 2009