RCW 82.04.4201: Exemptions—Sales/leasebacks by regional transit authorities.

RCWs > Title 82 > Chapter 82.04 > Section 82.04.4201

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82.04.419 << 82.04.4201 >> 82.04.421

PDFRCW 82.04.4201

Exemptions—Sales/leasebacks by regional transit authorities.

This chapter does not apply to amounts received as lease payments 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 under an option to purchase at the end of the lease term.

[ 2000 2nd sp.s. c 4 § 24.]

NOTES:

Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.