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

The tax levied by RCW 82.08.020 shall 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 business defined in RCW 82.16.010 (1), (2), (3), (4), (5), (6), (7), (8), (9), (10) or (11).

[1980 c 37 § 24. Formerly RCW 82.08.030(6).]

NOTES:

     Intent -- 1980 c 37: See note following RCW 82.04.4281.