Washington Code 82.04.4287 – Deductions — Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 — Materials and supplies used
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In computing tax there may be deducted from the measure of tax amounts derived by any person as compensation for the receiving, washing, sorting, and packing of fresh perishable horticultural products and the material and supplies used therein when performed for the person exempted in RCW 82.04.330, either as agent or as independent contractor.
[ 1980 c 37 § 8. Formerly RCW 82.04.430(7).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
Sales and use tax exemption for materials and supplies used in packing horticultural products: RCW 82.08.0311 and 82.12.0311.
Terms Used In Washington Code 82.04.4287
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080