2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.0279 Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
RCW 82.12.0279 Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
The provisions of this chapter shall not apply in respect to the use of ferry vessels of the state of Washington or of local governmental units in the state of Washington in transporting pedestrian or vehicular traffic within and outside the territorial waters of the state, in respect to the use of tangible personal property which becomes a component part of any such ferry vessel, and in respect to the use of labor and services rendered in respect to improving such ferry vessels.
[2003 c 5 § 9; 1980 c 37 § 77. Formerly RCW 82.12.030(27).]
NOTES:
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Intent—1980 c 37: See note following RCW 82.04.4281.
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