Washington Revised Code Title 82. Excise Taxes § 82.04.615. Exemptions--Certain limited purpose public corporations, commissions, and authorities

(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.