Revised Code of Washington (RCW) (Last Updated: August 9, 2016)

Section 82.08.0251. Exemptions—Casual and isolated sales.

Latest version.

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.

1980 c 37 § 19. Formerly RCW 82.08.030(1).

                    
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