Exemptions — Sales to nonresidents of tangible personal property which becomes a component of property of the nonresident by installing, repairing, etc. — Labor and services for installing, repairing, etc.
The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of tangible personal property which becomes a component part of any machinery or other article of personal property belonging to such nonresident, in the course of installing, repairing, cleaning, altering, or improving the same and also sales of or charges made for labor and services rendered in respect to any installing, repairing, cleaning, altering, or improving, of personal property of or for a nonresident, but this section shall apply only when the seller agrees to, and does, deliver the property to the purchaser at a point outside this state, or delivers the property to a common or bona fide private carrier consigned to the purchaser at a point outside this state.
[1980 c 37 § 32. Formerly RCW 82.08.030(14).]
| Intent -- 1980 c 37: See note following RCW 82.04.4281.|