Washington Statutes

§ 82.08.033 — Exemptions—Sales of used mobile homes or rental or lease of mobile homes.

Washington § 82.08.033

JurisdictionWashington

Title 82EXCISE TAXES

Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.033 (Exemptions—Sales of used mobile homes or rental or lease of mobile homes.) 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 § 82.08.033 (2026).

Text

The tax imposed by RCW 82.08.020 shall not apply to:

(1)Sales of used mobile homes as defined in RCW 82.45.032 .

(2)The renting or leasing of mobile homes if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of such mobile home is not conducted jointly with the provision of short-term lodging for transients.

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Related

Washington § 82.08.020

Washington § 82.45.032

Legislative History

[1986 c 211 s 2;1979 ex.s. c 266 s 3.]

Nearby Sections

15

§ 82.01.050

Department established—Director of revenue.

§ 82.01.060

Director—Powers and duties—Rule-making authority.

§ 82.01.070

Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.

§ 82.01.080

Director—Delegation of powers and duties—Responsibility.

§ 82.01.090

Director—Exercise of powers, duties and functions formerly vested in tax commission.

§ 82.01.100

Assistance to other state agencies in administration and collection of taxes.

§ 82.01.115

Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.

§ 82.02.010

§ 82.02.020

State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)

§ 82.02.030

Additional tax rates.

§ 82.02.040

Authority of operating agencies to levy taxes.

§ 82.02.050

Impact fees—Intent—Limitations.

§ 82.02.060

Impact fees—Local ordinances—Required provisions—Exemptions.

§ 82.02.070

Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.

§ 82.02.080

Impact fees—Refunds.

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Bluebook (online)

Washington § 82.08.033, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.08.033.