Washington § 82.12.665 - Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)

Full text of Washington Revised Code of Washington § 82.12.665 — Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.), with citation guidance and answers to common questions.

§ 82.12.665. Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)

(1) The tax levied by RCW 82.12.020 does not apply to the use of tangible personal property purchased on a federal military reservation sold to a disabled veteran or member of the armed forces by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adaptive recreational and rehabilitation facility dedicated to the assistance of disabled veterans and members of the armed forces of the United States of America.
(2) For the purposes of this section, "adaptive recreational and rehabilitation facility" means a facility that provides activity modifications, assistive technologies, or other services to allow people with disabilities to participate in recreational activities, sports, or physical rehabilitation efforts.
(3) This section expires January 1, 2035.
[ 2024 c 141 s 4.]

Notes

Tax preference performance statement—Effective date—2024 c 141 ss 2-4: See notes following RCW 82.04.665.

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

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Frequently Asked Questions About Washington § 82.12.665

What does Revised Code of Washington § 82.12.665 cover?

Section 82.12.665 ("Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)") 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.

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