Washington Statutes
§ 82.12.834 — Exemptions—Sales/leasebacks by regional transit authorities.
Washington § 82.12.834
This text of Washington § 82.12.834 (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 § 82.12.834 (2026).
Text
This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of an option to purchase at the end of the lease term, but only if the seller/lessee previously paid any tax otherwise due under this chapter or chapter 82.08 RCW at the time of acquisition of the tangible personal property.
Effective date — 2001 c 320: See note following RCW 11.02.005 .
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
§ 11.02.005
Washington § 11.02.005
Legislative History
[2001 c 320 s 6;2000 2nd sp.s. c 4 s 22.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.12.834, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.12.834.