(1) The tax imposed by RCW
82.08.020 does not apply to sales of personal property and services provided by a public corporation, commission, or authority created under RCW
35.21.660 or
35.21.730 to an eligible entity.
(2) For purposes of this section, "eligible entity" means a limited liability company, a limited partnership, or a single asset entity, described in RCW
82.04.615.