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Code · Washington · Title 82 — Excise Taxes · Chapter 82.29A

RCW 82.29A.138

123 words·~1 min read·/wa/title-82/chapter-82-29a/82-29a-138·

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(1)All leasehold interests in property used for the placement of amateur radio repeaters that are made available for use by, or are used in support of, a public agency in the event of an emergency or potential emergency to which the agency is, or may be, a qualified responder, are exempt from tax under this chapter.
(2)For purposes of this section, "amateur radio repeater" means an electronic device that receives a weak or low-level amateur radio signal and retransmits it at a higher level or higher power, so that the signal can cover longer distances without degradation, and is used by amateur radio operators possessing a valid license issued by the federal communications commission.
[ 2007 c 21 s 1 .]
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