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Home » US Law » 2022 Revised Code of Washington » Title 82 - Excise Taxes » Chapters » Chapter 82.14B - Counties—Tax on Telephone Access Line Use. » 82.14B.160 – Exemption—Activities immune from taxation under constitutions.

RCW 82.14B.160

Exemption—Activities immune from taxation under constitutions.

The taxes imposed or authorized by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.

[ 2010 1st sp.s. c 19 § 11; 1998 c 304 § 8.]

NOTES:

Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.

Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.