82.12.0258  <<  82.12.0259 >>   82.12.02595

ExemptionsUse of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.

The provisions of this chapter do not apply in respect to the use of personal property or the use of digital automated services or services defined in RCW 82.04.050 (2)(a) or (6)(c) by corporations that have been incorporated under any act of the congress of the United States and whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a system of national and international relief and to apply the same in mitigating the sufferings caused by pestilence, famine, fire, flood, and other national calamities and to devise and carry on measures for preventing the same.


Tax preference performance statement exemptionAutomatic expiration date exemption2017 c 323: See note following RCW 82.04.040.
IntentConstruction2009 c 535: See notes following RCW 82.04.192.
FindingIntentRetroactive applicationEffective date2003 c 5: See notes following RCW 82.12.010.
Intent1980 c 37: See note following RCW 82.04.4281.
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