2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.0264 Exemptions—Use of dual-controlled motor vehicles by school for driver training.
RCW 82.12.0264 Exemptions—Use of dual-controlled motor vehicles by school for driver training.
The provisions of this chapter shall not apply in respect to the use of motor vehicles, equipped with dual controls, which are loaned to and used exclusively by a school in connection with its driver training program: PROVIDED, That this exemption and the term "school" shall apply only to (1) the University of Washington, Washington State University, the regional universities, The Evergreen State College and the state community colleges or (2) any public, private or parochial school accredited by either the state board of education or by the University of Washington (the state accrediting station) or (3) any public vocational school meeting the standards, courses and requirements established and prescribed or approved in accordance with the Community College Act of 1967 (chapter 8, Laws of 1967 first extraordinary session).
[1980 c 37 § 63. Formerly RCW 82.12.030(13).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
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