Washington Revised Code Title 82. Excise Taxes § 82.12.0274. Exemptions--Use of tangible personal property by political subdivision resulting from annexation or incorporation (Effective until January 1, 2030)

(1) The use of the personal property of one political subdivision by another political subdivision directly or indirectly arising out of or resulting from the annexation, merger, or incorporation of any part of the territory of one political subdivision by another; and

(2) The use of the personal property of one political subdivision by another political subdivision pursuant to the terms of a contractual consolidation under which the taxpayers that originally paid a sales or use tax continue to benefit from the personal property.