2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.033 Exemption—Use of certain used mobile homes.
RCW 82.12.033 Exemption—Use of certain used mobile homes.
The tax imposed by RCW 82.12.020 shall not apply in respect to:
(1) The use of used mobile homes as defined in RCW 82.45.032.
(2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted jointly with the provision of short-term lodging for transients.
[1986 c 211 § 3; 1979 ex.s. c 266 § 4.]
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