Washington Revised Code Title 82. Excise Taxes § 82.12.0257. Exemptions--Use of personal property of the operating property of a public utility by state or political subdivision

The provisions of this chapter do not apply in respect to the use of any article of personal property included within the transfer of the title to the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, by the state or a political subdivision thereof in conducting any public service business as defined in RCW 82.16.010. For the purposes of this section, “operating property” includes digital goods and digital codes.