Washington § 82.08.0209 - Exemptions — Qualifying grant.

Full text of Washington Revised Code of Washington § 82.08.0209 — Exemptions — Qualifying grant., with citation guidance and answers to common questions.

§ 82.08.0209. Exemptions — Qualifying grant.

(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767.
(2) Nothing in this section may be construed to:
(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.
(3) For purposes of this section, the following definitions apply:
(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.
[ 2021 c 4 s 4.]

Notes

Retroactive application—Automatic expiration date and tax preference performance statement exemption—Effective date—2021 c 4: See notes following RCW 82.04.767.

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Frequently Asked Questions About Washington § 82.08.0209

What does Revised Code of Washington § 82.08.0209 cover?

Section 82.08.0209 ("Exemptions — Qualifying grant.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.08.0209?

A common citation format is "Revised Code of Washington § 82.08.0209" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.08.0209 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.