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.
Exemptions—Sales/leasebacks by regional transit authorities.
This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW
81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of 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
82.08 RCW at the time of acquisition of the tangible personal property.
NOTES:
Effective date—2001 c 320: See note following RCW
11.02.005.
Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW
81.112.300.