(1) The tax levied by RCW 82.08.020
does not apply to sales of gun safes.
(2) As used in this section and RCW 82.12.832
, "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when locked, prevents the unauthorized use of the firearm.
Effective date—1998 c 178:
"This act takes effect July 1, 1998." [ 1998 c 178 § 3.