Washington Revised Code Title 82. Excise Taxes § 82.08.0209. Exemptions--Qualifying grant

(a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or

(b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of a qualifying grant to acquire products in a transaction meeting the definition of “retail sale” in RCW 82.04.050.

(a) “Grantee” means the recipient of a qualifying grant.

(b) “Product” means the same as in RCW 82.32.023.

(c) “Qualifying grant” means the same as in RCW 82.04.767.