Wash. Rev. Code § 82.08.032

Current through Chapter 376 of the 2024 Regular Session

Section 82.08.032 - Exemption-Sales, rental, or lease of used park model trailers

The tax imposed by RCW 82.08.020 shall not apply to:

(1) Sales of used park model trailers, as defined in RCW 82.45.032;

(2) The renting or leasing of used park model trailers, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.

RCW 82.08.032

2001 c 282 § 3.

Intent-2001 c 282: "It is the intent of the legislature to promote fairness in the application of tax. Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes." [ 2001 c 282 § 1.]

Effective date-2001 c 282: "This act takes effect August 1, 2001." [ 2001 c 282 § 5.]