{"data":{"id":"us-wa/rcw-82.08.0209","jurisdiction":"us-wa","citation":"RCW 82.08.0209","heading":"Exemptions—Qualifying grant.","body":"(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767.\n(2) Nothing in this section may be construed to:\n(a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or\n(b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of a qualifying grant to acquire products in a transaction meeting the definition of \"retail sale\" in RCW 82.04.050.\n(3) For purposes of this section, the following definitions apply:\n(a) \"Grantee\" means the recipient of a qualifying grant.\n(b) \"Product\" means the same as in RCW 82.32.023.\n(c) \"Qualifying grant\" means the same as in RCW 82.04.767.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.0209","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"edfff62594e0a620c5bb4ef7b3a195610db1e6268891f2b3cee076f7ba2380e9","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.0208","next":"us-wa/rcw-82.08.0251"},"notice":"GroundRules: Original legal text. Not legal advice."}