2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.02525 Exemptions—Sale of copied public records by state and local agencies.
RCW 82.08.02525 Exemptions—Sale of copied public records by state and local agencies.
The tax levied by RCW 82.08.020 does not apply to the sale of public records by state and local agencies, as the terms are defined in RCW 42.56.010, that are copied or transferred electronically under a request for the record for which no fee is charged other than a statutorily set fee or a fee to reimburse the agency for its actual costs directly incident to the copying. A request for a record includes a request for a document not available to the public but available to those persons who by law are allowed access to the document, such as requests for fire reports, law enforcement reports, taxpayer information, and academic transcripts.
[2011 c 60 § 49; 2009 c 535 § 505; 1996 c 63 § 1.]
NOTES:
Effective date—2011 c 60: See RCW 42.17A.919.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—1996 c 63: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 1, 1996." [1996 c 63 § 3.]
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