Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.4201 Exemptions -- Sales/leasebacks by regional transit authorities

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

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.

[2000 2nd sp.s. c 4 § 24.]

Notes:
     Findings -- Construction -- 2000 2nd sp.s. c 4 § § 18-30: See notes following RCW 81.112.300.

Sections:  Previous  82.04.405  82.04.408  82.04.410  82.04.415  82.04.416  82.04.418  82.04.419  82.04.4201  82.04.421  82.04.422  82.04.423  82.04.424  82.04.425  82.04.4251  82.04.426  Next

Last modified: April 7, 2009