Washington § 82.08.701 - Exemptions — Grantee's receipt of salmon recovery grants.

Full text of Washington Revised Code of Washington § 82.08.701 — Exemptions — Grantee's receipt of salmon recovery grants., with citation guidance and answers to common questions.

§ 82.08.701. Exemptions — Grantee's receipt of salmon recovery grants.

(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of amounts received as grants that are deductible under RCW 82.04.4339.
(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 grant proceeds 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 grant deductible under RCW 82.04.4339.
(b) "Product" means the same as in RCW 82.32.023.
[ 2021 c 143 s 3.]

Notes

Automatic expiration date and tax preference performance statement exemption—Effective date—2021 c 143: See notes following RCW 82.04.4339.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.08.701

What does Revised Code of Washington § 82.08.701 cover?

Section 82.08.701 ("Exemptions — Grantee's receipt of salmon recovery grants.") 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 § 82.08.701?

A common citation format is "Revised Code of Washington § 82.08.701" (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.

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Sources & Verification

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