§ 82.04.425. Exemptions -- Accommodation sales
This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to his vendor in the acquisition of the article and (2) the sale is made as an accommodation to the buyer to enable him to fill a bona fide existing order of a customer or is made within fourteen days to reimburse in kind a previous accommodation sale by the buyer to the seller; nor to sales by a wholly owned subsidiary of a person making sales at retail which are exempt under RCW 82.08.0262 when the parent corporation shall have paid the tax imposed under this chapter.
[1980 c 37 § 78; 1965 ex.s. c 173 § 9; 1961 c 15 § 82.04.425. Prior: 1955 c 95 § 1.]
Notes:
Intent -- 1980 c 37: See note following RCW 82.04.4281.
Effective date -- 1965 ex.s. c 173: See note following RCW 82.04.050.
Sections: Previous 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 82.04.4261 82.04.4262 82.04.4263 82.04.4264 82.04.4265 Next
Last modified: April 7, 2009