Washington Revised Code Title 82. Excise Taxes § 82.12.995. Exemptions--Certain limited purpose public corporations, commissions, and authorities

(1) The provisions of this chapter do not apply with respect to the use 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.

(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.