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Code · Washington · Title 82 — Excise Taxes · Chapter 82.04

RCW 82.04.422

202 words·~1 min read·/wa/title-82/chapter-82-04/82-04-422·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)This chapter does not apply to amounts received by a motor vehicle dealer licensed under chapter 46.70 RCW, or a dealer licensed by any other state, for the wholesale sale of used motor vehicles at auctions to licensed dealers.
(2)This chapter does not apply to amounts derived by a new car dealer from wholesale sales of new motor vehicles to other new car dealers making sales of new motor vehicles of the same make. This exemption does not apply to amounts derived by a manufacturer, distributor, or factory branch as defined in chapter 46.70 RCW.
[ 2004 c 81 s 1 ; 2001 c 258 s 1 .]
Notes:
Effective date — 2004 c 81: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 22, 2004]." [ 2004 c 81 s 2 .]
Effective date — 2001 c 258: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2001." [ 2001 c 258 s 3 .]
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