Washington § 82.12.060 Installment sales or leases.

Washington Statutes

§ 82.12.060 — Installment sales or leases.

Washington § 82.12.060

Title 82EXCISE TAXES

Ch. 82.12USE TAX

This text of Washington § 82.12.060 (Installment sales or leases.) 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 § 82.12.060 (2026).

Text

In the case of installment sales and leases of personal property, the department, by rule, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.

Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 .

Construction — Severability — 1975 1st ex.s. c 278: See notes following RCW 11.08.160 .

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In the case of installment sales and leases of personal property, the department, by rule, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.

Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 .

Construction — Severability — 1975 1st ex.s. c 278: See notes following RCW 11.08.160 .

Legislative History

[2003 c 168 s 216;1975 1st ex.s. c 278 s 54;1961 c 293 s 16;1961 c 15 s 82.12.060. Prior:1959 ex.s. c 3 s 13;1959 c 197 s 8; prior: 1941 c 178 s 11, part; Rem. Supp. 1941 s 8370-34a, part.]