§ 82.04.4269. Exemptions -- Seafood product businesses
(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:
(a) Manufacturing seafood products that remain in a raw, raw frozen, or raw salted state at the completion of the manufacturing by that person; or
(b) Selling manufactured seafood products that remain in a raw, raw frozen, or raw salted state to purchasers who transport in the ordinary course of business the goods out of this state. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state.
(2) This section expires July 1, 2012.
[2006 c 354 § 2.]
Notes:
Effective dates -- 2006 c 354: See note following RCW 82.04.4268.
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Last modified: April 7, 2009