Exemptions — Sales of ferry vessels to the state or local governmental units — Components thereof — Labor and service charges.
The tax levied by RCW 82.08.020 shall not apply to sales of ferry vessels to the state of Washington or to a local governmental unit in the state of Washington for use in transporting pedestrians, vehicles, and goods within or outside the territorial waters of the state; also sales of tangible personal property which becomes a component part of such ferry vessels; also sales of or charges made for labor and services rendered in respect to constructing or improving such ferry vessels.
[1980 c 37 § 50. Formerly RCW 82.08.030(32).]
| Intent -- 1980 c 37: See note following RCW 82.04.4281.|