Washington § 82.12.0274 - Exemptions — Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.)

Full text of Washington Revised Code of Washington § 82.12.0274 — Exemptions — Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.), with citation guidance and answers to common questions.

§ 82.12.0274. Exemptions — Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.)

The provisions of this chapter do not apply in respect to:
(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.
[ 2019 c 188 s 2; 1980 c 37 s 72. Formerly RCW 82.12.030(22).]

Notes

Tax preference performance statement exemption—Expiration date—2019 c 188: See notes following RCW 82.08.0278.
Intent—1980 c 37: See note following RCW 82.04.4281.
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RCW 82.12.0274

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

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What does Revised Code of Washington § 82.12.0274 cover?

Section 82.12.0274 ("Exemptions — Use of tangible personal property by political subdivision resulting from annexation or incorporation. (Effective until January 1, 2030.)") 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 § 82.12.0274?

A common citation format is "Revised Code of Washington § 82.12.0274" (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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