2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.9996 Exemptions—Vessel deconstruction.
RCW 82.12.9996 Exemptions—Vessel deconstruction.
(1) This chapter does not apply to the use of vessel deconstruction services performed at:
(a) A qualified vessel deconstruction facility; or
(b) An area over water that has been permitted under section 402 of the federal clean water act of 1972 (33 U.S.C. Sec. 1342) for vessel deconstruction.
(2) The definitions in RCW 82.08.9996(2) apply to this section.
[2014 c 195 § 302.]
NOTES:
Effective date—Intent—2014 c 195 §§ 301 and 302: See notes following RCW 82.08.9996.
Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
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