RCW 82.08.701 — Exemptions — Grantee's receipt of salmon recovery grants

(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of amounts received as grants that are deductible under RCW 82.04.4339 . (2) Nothing in this section may be construed to: (a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or (b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of grant proceeds to acquire products in a transaction meeting the definition of "retail sale" in RCW 82.04.050 . (3) For purposes of this section, the following definitions apply: (a) "Grantee" means the recipient of a grant deductible under RCW 82.04.4339 . (b) "Product" means the same as in RCW 82.32.023 . [ 2021 c 143 s 3 .] Notes: Automatic expiration date and tax preference performance statement exemption — Effective date — 2021 c 143: See notes following RCW 82.04.4339 .