Washington § 82.08.997 - Exemptions — Temporary medical housing.

Full text of Washington Revised Code of Washington § 82.08.997 — Exemptions — Temporary medical housing., with citation guidance and answers to common questions.

§ 82.08.997. Exemptions — Temporary medical housing.

(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:
(a) The temporary medical housing is provided only:
(i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed under RCW 70.41.090; or (B) an outpatient clinic associated with such hospital; or
(ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and
(b) The health or social welfare organization does not furnish lodging or related services to the general public.
(2) For the purposes of this section, the following definitions apply:
(a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431; and
(b) "Temporary medical housing" means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.
[ 2008 c 137 s 2.]

Notes

Effective date—2008 c 137: "This act takes effect July 1, 2008." [ 2008 c 137 s 7.]

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.08.997

What does Revised Code of Washington § 82.08.997 cover?

Section 82.08.997 ("Exemptions — Temporary medical housing.") 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 § 82.08.997?

A common citation format is "Revised Code of Washington § 82.08.997" (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 § 82.08.997 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.