RCW 82.08.710: Exemptions—Sale of certain services to public libraries and schools.

(1) The tax levied by RCW 82.08.020 does not apply to sales of the following services subject to the tax imposed in RCW 82.04.050 to public libraries, library districts, library service centers, K-12 schools, school districts, and educational service districts:

(a) Information technology services;

(b) Custom website development;

(c) Live presentations;

(d) Investigation, security, and armored car services;

(e) Temporary staffing; and

(f) Custom software and customization of prewritten software.

(2) Sellers making tax-exempt sales under this section must obtain an exemption certificate from the purchaser in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files.