2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.02747 Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.
RCW 82.12.02747 Exemptions—Use of medical products by qualifying blood, tissue, or blood and tissue banks.
(1) The provisions of this chapter do not apply in respect to the use of medical supplies, chemicals, or materials by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank. The exemption in this section does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
(2) The definitions in RCW 82.04.324 and 82.08.02805 apply to this section.
[2004 c 82 § 3; 1995 2nd sp.s. c 9 § 5.]
NOTES:
Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.
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