2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.0284 Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
RCW 82.12.0284 Exemptions—Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
The provisions of this chapter do not apply in respect to the use of computers, computer components, computer accessories, computer software, digital goods, or digital codes, irrevocably donated to any public or private nonprofit school or college, as defined under chapter 84.36 RCW, in this state. For purposes of this section, "computer" and "computer software" have the same meaning as in RCW 82.04.215.
[2009 c 535 § 617; 2007 c 54 § 15; 2003 c 168 § 603; 1983 1st ex.s. c 55 § 7.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Severability—2007 c 54: See note following RCW 82.04.050.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.
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