2014 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.038 Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined.
RCW 82.12.038 Exemptions — Vehicle battery core deposits or credits — Replacement vehicle tire fees — "Core deposits or credits" defined.
The provisions of this chapter shall not apply: (1) To the value of core deposits or credits in a retail or wholesale sale; or (2) to the fees imposed under RCW 70.95.510 upon the sale of a new replacement vehicle tire. For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.
[1989 c 431 § 46.]
Notes:
| Severability -- Section captions not law -- 1989 c 431: See RCW 70.95.901 and 70.95.902.
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