These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Exemption—Use of certain used mobile homes.
The tax imposed by RCW
82.12.020 shall not apply in respect to:
(1) The use of used mobile homes as defined in RCW
82.45.032.
(2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted jointly with the provision of short-term lodging for transients.