2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.834 Exemptions—Sales/leasebacks by regional transit authorities.
RCW 82.12.834 Exemptions—Sales/leasebacks by regional transit authorities.
This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of an option to purchase at the end of the lease term, but only if the seller/lessee previously paid any tax otherwise due under this chapter or chapter 82.08 RCW at the time of acquisition of the tangible personal property.
[2001 c 320 § 6; 2000 2nd sp.s. c 4 § 22.]
NOTES:
Effective date—2001 c 320: See note following RCW 11.02.005.
Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
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