2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.031 Exemptions—Use by artistic or cultural organizations of certain objects.
RCW 82.12.031 Exemptions—Use by artistic or cultural organizations of certain objects.
The provisions of this chapter shall not apply in respect to the use by artistic or cultural organizations of:
(1) Objects of art;
(2) Objects of cultural value;
(3) Objects to be used in the creation of a work of art, other than tools; or
(4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.
[1981 c 140 § 5.]
NOTES:
"Artistic or cultural organization" defined: RCW 82.04.4328.
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