Washington Code 82.08.034 – Exemptions — Sales of used floating homes or rental or lease of used floating homes
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The tax imposed by RCW 82.08.020 shall not apply to:
Terms Used In Washington Code 82.08.034
- 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 floating homes, as defined in RCW 82.45.032;
(2) The renting or leasing of used floating homes, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.
[ 1984 c 192 § 3.]