Code · Washington · Title 82 — Excise Taxes · Chapter 82.08

RCW 82.08.032

125 words·~1 min read·/wa/title-82/chapter-82-08/82-08-032

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

The tax imposed by RCW 82.08.020 shall not apply to:

(1)Sales of used park model trailers, as defined in RCW 82.45.032 ;

(2)The renting or leasing of used park model trailers, as defined in RCW 82.45.032 , when the rental agreement or lease exceeds thirty days in duration.

[ 2001 c 282 s 3 .]

Notes:

Intent — 2001 c 282: "It is the intent of the legislature to promote fairness in the application of tax. Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes." [ 2001 c 282 s 1 .]

Effective date — 2001 c 282: "This act takes effect August 1, 2001." [ 2001 c 282 s 5 .]