Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.317 Exemptions -- Motor vehicle sales by manufacturers at wholesale auctions to dealers

§ 82.04.317. Exemptions -- Motor vehicle sales by manufacturers at wholesale auctions to dealers

This chapter does not apply to amounts received by a motor vehicle manufacturer, as defined in RCW 19.118.021, or by a financing subsidiary of such motor vehicle manufacturer which subsidiary is at least fifty percent owned by the manufacturer, from the sale of motor vehicles at wholesale auctions to dealers licensed under chapter 46.70 RCW or dealers licensed by any other state.

[1997 c 4 § 1.]

Notes:
     Effective date -- 1997 c 4: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 18, 1997]." [1997 c 4 § 2.]

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Last modified: April 7, 2009