§ 82.08.998. Exemptions -- Weatherization of a residence
(1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70.164 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.
(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) "Residence" and "weatherization" have the meanings provided in RCW 70.164.020.
[2008 c 92 § 1.]
Sections: Previous 82.08.940 82.08.945 82.08.950 82.08.955 82.08.960 82.08.965 82.08.9651 82.08.970 82.08.975 82.08.980 82.08.985 82.08.990 82.08.995 82.08.997 82.08.998Last modified: April 7, 2009