The tax levied by RCW 82.08.020
does not apply to lease amounts paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300
in respect to tangible personal property, used by the seller/lessee, or to the purchase amount paid by the lessee pursuant to an option to purchase at the end of the lease term, but only if the seller/lessee previously paid any tax otherwise due under this chapter or chapter 82.12
RCW at the time of acquisition of the tangible personal property.
Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30:
See notes following RCW 81.112.300