Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.45.020

§ 82.45.020. "Seller" defined

As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States or the state of Washington.

[1980 c 154 § 1; 1969 ex.s. c 223 § 28A.45.020. Prior: 1951 1st ex.s. c 11 § 6. Formerly RCW 28A.45.020, 28.45.020.]

Notes:
     Purpose -- Effective dates -- Savings -- Disposition of certain funds -- Severability -- 1980 c 154: See notes following chapter digest.

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Last modified: April 7, 2009