Washington Code § 82.04.615

Exemptions—Certain limited purpose public corporations, commissions, and authorities
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This chapter does not apply to public corporations, commissions, or authorities created under RCW 35.21.660 or 35.21.730 for amounts derived from sales of tangible personal property and services to: (1) A limited liability company in which the corporation, commission, or authority is the managing member; (2) A limited partnership in which the corporation, commission, or authority is the general partner; or (3) A single asset entity required under any federal, state, or local governmental housing assistance program, which is controlled directly or indirectly by the corporation, commission, or authority.

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