Washington Code 82.08.0251 – Exemptions — Casual and isolated sales
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The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter 82.12 RCW.
[ 1980 c 37 § 19. Formerly RCW 82.08.030(1).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
Terms Used In Washington Code 82.08.0251
- 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