To print a page in the RCW, use your browser’s normal print functions (Ctrl-P on a PC, Command-P on a Mac, or File > Print on either). The resulting printed page will show just the content and not the banner at the top, the left-side navigation, or the footer links. To see how the page will look before you print it, use your browser’s Print Preview.

82.08.0316  <<  82.08.032 >>   82.08.033

RCW 82.08.032

Exemption—Sales, rental, or lease of used park model trailers.

The tax imposed by RCW 82.08.020 shall not apply to:
(1) Sales of used park model trailers, as defined in RCW 82.45.032;
(2) The renting or leasing of used park model trailers, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.
[2001 c 282 § 3.]
Intent2001 c 282: "It is the intent of the legislature to promote fairness in the application of tax. Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes." [2001 c 282 § 1.]
Effective date2001 c 282: "This act takes effect August 1, 2001." [2001 c 282 § 5.]