(1) The tax imposed by RCW 82.08.020 does not apply to sales of personal property and services provided by a public corporation, commission, or authority created under RCW 35.21.660 or 35.21.730 to an eligible entity.

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Terms Used In Washington Code 82.08.995

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
(2) For purposes of this section, “eligible entity” means a limited liability company, a limited partnership, or a single asset entity, described in RCW 82.04.615.

NOTES:

IntentConstruction2009 c 535: See notes following RCW 82.04.192.