Washington Code 82.08.033 – Exemptions — Sales of used mobile homes or rental or lease of mobile homes
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The tax imposed by RCW 82.08.020 shall not apply to:
Terms Used In Washington Code 82.08.033
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
(1) Sales of used mobile homes as defined in RCW 82.45.032.
(2) The renting or leasing of mobile homes if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of such mobile home is not conducted jointly with the provision of short-term lodging for transients.