2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.04 Business and occupation tax.
82.04.615 Exemptions—Certain limited purpose public corporations, commissions, and authorities.
RCW 82.04.615 Exemptions—Certain limited purpose public corporations, commissions, and authorities.
This chapter does not apply to public corporations, commissions, or authorities created under RCW 35.21.660 or 35.21.730 for amounts derived from sales of tangible personal property and services to:
(1) A limited liability company in which the corporation, commission, or authority is the managing member;
(2) A limited partnership in which the corporation, commission, or authority is the general partner; or
(3) A single asset entity required under any federal, state, or local governmental housing assistance program, which is controlled directly or indirectly by the corporation, commission, or authority.
[2007 c 381 § 1.]
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