RCW 82.08.998
110 words·~1 min read·
/wa/title-82/chapter-82-08/82-08-998·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.
(2)The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3)"Residence" and "weatherization" have the meanings provided in RCW 70A.35.020 .
[ 2020 c 20 s 1476 ; 2008 c 92 s 1 .]