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.

82.08.035  <<  82.08.036 >>   82.08.037

RCW 82.08.036

Exemptions — Vehicle battery core deposits or credits — Replacement vehicle tire fees — "Core deposits or credits" defined.

The tax levied by RCW 82.08.020 shall not apply to consideration: (1) Received as core deposits or credits in a retail or wholesale sale; or (2) received or collected upon the sale of a new replacement vehicle tire as a fee imposed under RCW 70.95.510. For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.

[1989 c 431 § 45.]


     Severability -- Section captions not law -- 1989 c 431: See RCW 70.95.901 and 70.95.902.