Washington Code 82.08.0274 – Exemptions — Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers
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The tax levied by RCW 82.08.020 shall not apply to sales of form lumber to any person engaged in the constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, That such lumber is used or to be used first by such person for the molding of concrete in a single such contract, project or job and is thereafter incorporated into the product of that same contract, project or job as an ingredient or component thereof.
[ 1980 c 37 § 40. Formerly RCW 82.08.030(22).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
Terms Used In Washington Code 82.08.0274
- Contract: A legal written agreement that becomes binding when signed.
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.