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2005 Washington Revised Code RCW 35.21.756: Tax exemption — Sales/leasebacks by regional transit authorities.
A city or town may not impose taxes on amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an option to purchase at the end of the lease term.
[2000 2nd sp.s. c 4 § 28.]
| Findings -- Construction -- 2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW
81.112.300.
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