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

RCW 82.08.036

98 words·~1 min read·/wa/title-82/chapter-82-08/82-08-036·

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

The tax levied by RCW 82.08.020 shall not apply to consideration:
(1)Received as core deposits or credits in a retail or wholesale sale; or
(2)received or collected upon the sale of a new replacement vehicle tire as a fee imposed under RCW 70A.205.405 . For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.
[ 2020 c 20 s 1475 ; 1989 c 431 s 45 .]
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