Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.0293 Exemptions -- Use of food and food ingredients

§ 82.12.0293. Exemptions -- Use of food and food ingredients

(1) The provisions of this chapter shall not apply in respect to the use of food and food ingredients for human consumption. "Food and food ingredients" has the same meaning as in RCW 82.08.0293.

(2) The exemption of "food and food ingredients" provided for in subsection (1) of this section shall not apply to prepared food, soft drinks, or dietary supplements. "Prepared food," "soft drinks," and "dietary supplements" have the same meanings as in RCW 82.08.0293.

(3) Notwithstanding anything in this section to the contrary, the exemption of "food and food ingredients" provided in this section shall apply to food and food ingredients which are furnished, prepared, or served as meals:

(a) Under a state administered nutrition program for the aged as provided for in the Older Americans Act (P.L. 95-478 Title III) and RCW 74.38.040(6); or

(b) Which are provided to senior citizens, disabled persons, or low-income persons by a not-for-profit organization organized under chapter 24.03 or 24.12 RCW.

[2003 c 168 § 303; 1988 c 103 § 2; 1986 c 182 § 2; 1985 c 104 § 2; 1982 1st ex.s. c 35 § 34.]

Notes:
     Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.

     Effective date -- 1988 c 103: See note following RCW 82.08.0293.

     Severability -- Effective dates -- 1982 1st ex.s. c 35: See notes following RCW 82.08.020.

Sections:  Previous  82.12.0277  82.12.0279  82.12.0282  82.12.0283  82.12.0284  82.12.02915  82.12.02917  82.12.0293  82.12.0294  82.12.0296  82.12.0297  82.12.0298  82.12.031  82.12.0311  82.12.0315  Next

Last modified: April 7, 2009