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 business defined in *RCW 82.16.010 (1), (2), (3), (4), (5), (6), (7), (8), (9), (10) or (11). For purposes of this section, "operating property" includes digital goods and digital codes.

[2009 c 535 § 509; 1980 c 37 § 24. Formerly RCW 82.08.030(6).]

NOTES:

     *Reviser's note: RCW 82.16.010 was alphabetized pursuant to RCW 1.08.015(2)(k), changing subsections (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10) to subsections (8), (1), (9), (13), (4), (10), (2), (6), (12), and (7), respectively.

     Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.

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