RCW 82.08.0256 — Exemptions — Sale of the operating property of a public utility to the state or a political subdivision

*** CHANGE IN 2026 *** (SEE 6113-S.SL ) *** The tax levied by RCW 82.08.020 does not apply to sales (including transfers of title through decree of appropriation) heretofore or hereafter made of the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, to the state or a political subdivision thereof for use in conducting any public service business as defined in RCW 82.16.010 . For purposes of this section, "operating property" includes digital goods and digital codes. [ 2010 c 106 s 213 ; 2009 c 535 s 509 ; 1980 c 37 s 24 . Formerly RCW 82.08.030 (6).] Notes: Effective date — 2010 c 106: See note following RCW 35.102.145 . Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Intent — 1980 c 37: See note following RCW 82.04.4281 .