RCW 82.08.834
113 words·~1 min read·
/wa/title-82/chapter-82-08/82-08-834·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 does not apply to lease amounts paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property, used by the seller/lessee, or to the purchase amount paid by the lessee pursuant to 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 82.12 RCW at the time of acquisition of the tangible personal property.
[ 2000 2nd sp.s. c 4 s 21 .]
Notes:
Findings — Construction — 2000 2nd sp.s. c 4 ss 18-30: See notes following RCW 81.112.300 .