Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.033 Exemption -- Use of certain used mobile homes

§ 82.12.033. Exemption -- Use of certain used mobile homes

The tax imposed by RCW 82.12.020 shall not apply in respect to:

(1) The use of used mobile homes as defined in RCW 82.45.032.

(2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted jointly with the provision of short-term lodging for transients.

[1986 c 211 § 3; 1979 ex.s. c 266 § 4.]

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Last modified: April 7, 2009