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82.08.02088  <<  82.08.0251 >>   82.08.0252

RCW 82.08.0251

Exemptions — Casual and isolated sales.

The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter 82.12 RCW.

[1980 c 37 § 19. Formerly RCW 82.08.030(1).]

Notes:

     Intent -- 1980 c 37: See note following RCW 82.04.4281.