{"data":{"id":"us-wa/rcw-82.08.997","jurisdiction":"us-wa","citation":"RCW 82.08.997","heading":"Exemptions—Temporary medical housing.","body":"(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:\n(a) The temporary medical housing is provided only:\n(i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed under RCW 70.41.090; or (B) an outpatient clinic associated with such hospital; or\n(ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and\n(b) The health or social welfare organization does not furnish lodging or related services to the general public.\n(2) For the purposes of this section, the following definitions apply:\n(a) \"Health or social welfare organization\" has the meaning provided in RCW 82.04.431; and\n(b) \"Temporary medical housing\" means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.997","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"10ba6b3940a88036457ba01bc4f9d778a62b7ea9379a0e773282cf4c21de3072","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.996","next":"us-wa/rcw-82.08.998"},"notice":"GroundRules: Original legal text. Not legal advice."}