Consistent with RCW 82.02.220, when the terms “tangible personal property,” “ingredient,” “component part,” “incorporated into,” “goods,” “products,” “by-products,” “materials,” “consumables,” and other similar terms denoting tangible items that may be used, sold, or consumed are used in this chapter, the terms do not include steam, electricity, or electrical energy.

NOTES:

Effective datesPart headings not law2003 c 168: See notes following RCW 82.08.010.

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Terms Used In Washington Code 82.04.216

  • Personal property: All property that is not real property.