Exemptions—Cannabis cooperatives.

RCW 82.04.756 — under Chapter 82.04 Business and occupation tax..

RCW 82.04.756

(1) This chapter does not apply to any cooperative in respect to growing cannabis, or manufacturing cannabis concentrates, useable cannabis, or cannabis-infused products, as those terms are defined in RCW 69.50.101.(2) The tax preference authorized in this section is not subject to the provisions of RCW 82.32.805 and 82.32.808.[ 2022 c 16 s 143; 2015 c 70 s 40.]Notes:Intent—Finding—2022 c 16: See note following RCW 69.50.101.Effective date—2015 c 70 ss 12, 19, 20, 23-26, 31, 35, 40, and 49: See note following RCW 69.50.357.Short title—Findings—Intent—References to Washington state liquor control board—Draft legislation—2015 c 70: See notes following RCW 66.08.012.