2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.0257 Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.
RCW 82.12.0257 Exemptions—Use of personal property of the operating property of a public utility by state or political subdivision.
The provisions of this chapter do not apply in respect to the use of any article of personal property included within the transfer of the title to the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, by the state or a political subdivision thereof in conducting any public service business as defined in RCW 82.16.010. For the purposes of this section, "operating property" includes digital goods and digital codes.
[2010 c 106 § 220; 2009 c 535 § 611; 1980 c 37 § 57. Formerly RCW 82.12.030(7).]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Intent—1980 c 37: See note following RCW 82.04.4281.
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
