Section 82.08.0209 - Exemptions-Qualifying grant(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767.(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 a qualifying grant 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 qualifying grant.(b) "Product" means the same as in RCW 82.32.023.(c) "Qualifying grant" means the same as in RCW 82.04.767.Added by 2021 c 4,§ 4, eff. 2/19/2021, applicable both prospectively and retroactively to February 29, 2020.Retroactive application-Automatic expiration date and tax preference performance statement exemption-Effective date- 2021 c 4 : See notes following RCW 82.04.767.