Exemptions—Grantee's receipt of salmon recovery grants.

(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of amounts received as grants that are deductible under RCW 82.04.4339.(2) Nothing in this section may be construed to:(a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or(b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of grant proceeds to acquire products in a transaction meeting the definition of "retail sale" in RCW 82.04.050.(3) For purposes of this section, the following definitions apply:(a) "Grantee" means the recipient of a grant deductible under RCW 82.04.4339.(b) "Product" means the same as in RCW 82.32.023.[ 2021 c 143 s 3.]Notes:Automatic expiration date and tax preference performance statement exemption—Effective date—2021 c 143: See notes following RCW 82.04.4339.