2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.0269 Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
RCW 82.08.0269 Exemptions—Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
The tax levied by RCW 82.08.020 shall not apply to sales for use in states, territories, and possessions of the United States which are not contiguous to any other state, but only when, as a necessary incident to the contract of sale, the seller delivers the subject matter of the sale to the purchaser or his or her designated agent at the usual receiving terminal of the carrier selected to transport the goods, under such circumstances that it is reasonably certain that the goods will be transported directly to a destination in such noncontiguous states, territories, and possessions.
[2013 c 23 § 317; 1980 c 37 § 36. Formerly RCW 82.08.030(18).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
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