§ 82.08.0269. Exemptions -- Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state
The tax levied by RCW 82.08.020 shall not apply to sales for use in states, territories and possessions of the United States which are not contiguous to any other state, but only when, as a necessary incident to the contract of sale, the seller delivers the subject matter of the sale to the purchaser or his designated agent at the usual receiving terminal of the carrier selected to transport the goods, under such circumstances that it is reasonably certain that the goods will be transported directly to a destination in such noncontiguous states, territories and possessions.
[1980 c 37 § 36. Formerly RCW 82.08.030(18).]
Notes:
Intent -- 1980 c 37: See note following RCW 82.04.4281.
Sections: Previous 82.08.0263 82.08.0264 82.08.0265 82.08.0266 82.08.02665 82.08.0267 82.08.0268 82.08.0269 82.08.0271 82.08.0272 82.08.0273 82.08.0274 82.08.02745 82.08.0275 82.08.0277 Next
Last modified: April 7, 2009