yourstate.us
Wash. Rev. Code § 82.08.0299

Exemptions—Emergency lodging for homeless persons—Conditions

Washington · Revised Code of Washington Chapter 82.08 — Retail Sales Tax · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Wash. Rev. Code § 82.08.0299, Exemptions—Emergency lodging for homeless persons—Conditions, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534567
Permanent ID
ys:prov:1534567@1
SHA-256
97565c4df2cdd740fcc3bd37fda9ece1e2c5e98cb6e43410b7c873e29b6ed070

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

(1) The tax levied by RCW 82.08.020 shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization. (2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.