2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.02084 Exemptions—Digital goods—Use by students.
RCW 82.12.02084 Exemptions—Digital goods—Use by students.
The provisions of this chapter do not apply to the use by students of digital goods furnished by a public or private elementary or secondary school, or an institution of higher education as defined in sections 1001 or 1002 of the federal higher education act of 1965 (Title 20 U.S.C. Secs. 1001 and 1002), as existing on July 1, 2009.
[2009 c 535 § 604.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
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