Wash. Rev. Code § 82.04.615
Exemptions—Certain limited purpose public corporations, commissions, and authorities
Washington · Revised Code of Washington Chapter 82.04 — Business and Occupation Tax · Status: effective
Cite this
- Citation
- Wash. Rev. Code § 82.04.615, Exemptions—Certain limited purpose public corporations, commissions, and authorities, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534471
- Permanent ID
ys:prov:1534471@1- SHA-256
6b24fca3da71582330fcca0d5006cf620fd5539530fb434baf3d812a5fed6a14
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
This chapter does not apply to public corporations, commissions, or authorities created under RCW 35.21.660 or 35.21.730 for amounts derived from sales of tangible personal property and services to:
(1) A limited liability company in which the corporation, commission, or authority is the managing member;
(2) A limited partnership in which the corporation, commission, or authority is the general partner; or(3) A single asset entity required under any federal, state, or local governmental housing assistance program, which is controlled directly or indirectly by the corporation, commission, or authority.