Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.12. Use tax. |
Section 82.12.031. Exemptions—Use by artistic or cultural organizations of certain objects.
Latest version.
- The provisions of this chapter shall not apply in respect to the use by artistic or cultural organizations of:(1) Objects of art;(2) Objects of cultural value;(3) Objects to be used in the creation of a work of art, other than tools; or(4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.NOTES:"Artistic or cultural organization" defined: RCW 82.04.4328.