2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.832 Exemptions—Sales of gun safes.
RCW 82.08.832 Exemptions—Sales of gun safes.
(1) The tax levied by RCW 82.08.020 does not apply to sales of gun safes.
(2) As used in this section and RCW 82.12.832, "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when locked, prevents the unauthorized use of the firearm.
[1998 c 178 § 1.]
NOTES:
Effective date—1998 c 178: "This act takes effect July 1, 1998." [1998 c 178 § 3.]
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