Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.4201
Washington Statutes

§ 82.04.4201 — Exemptions—Sales/leasebacks by regional transit authorities.

Washington § 82.04.4201
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4201 (Exemptions—Sales/leasebacks by regional transit authorities.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.04.4201 (2026).

Text

This chapter does not apply to amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an option to purchase at the end of the lease term. Findings — Construction — 2000 2nd sp.s. c 4 ss 18-30: See notes following RCW 81.112.300 .

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Related

§ 81.112.300
Washington § 81.112.300

Legislative History

[2000 2nd sp.s. c 4 s 24.]

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Bluebook (online)
Washington § 82.04.4201, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.4201.