RCW 84.36.301
119 words·~1 min read·
/wa/title-84/chapter-84-36/84-36-301·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The legislature hereby finds and declares that to promote the policy of a free and uninhibited flow of commerce as established by federal constitutional and legislative dictate, it is desirable to exempt from property taxation, according to the provisions of RCW 84.36.300 , certain parts and equipment coming into the state of Washington to be placed in vehicles which are then transferred to the possession of out-of-state owners. The legislature further recognizes that the temporary existence of these parts and equipment within the state justifies a tax exempt status which serves to encourage the manufacture and assemblage of vehicles within the state thereby promoting increased economic activity and jobs for our residents.
[ 1973 c 149 s 1 .]