82.08.026  <<  82.08.0261 >>   82.08.0262

RCW 82.08.0261

Exemptions — Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.

     *** CHANGE IN 2014 *** (SEE 6440-S.SL) ***

The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property (other than the type referred to in RCW 82.08.0262) for use by the purchaser in connection with the business of operating as a private or common carrier by air, rail, or water in interstate or foreign commerce: PROVIDED, That any actual use of such property in this state shall, at the time of such actual use, be subject to the tax imposed by chapter 82.12 RCW.

[1980 c 37 § 28. Formerly RCW 82.08.030(10).]


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