Revised Code of Washington Title 82 — Excise Taxes
RCW 82.04.4201 — Exemptions — Sales/leasebacks by regional transit authorities
This chapter does not apply to amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an option to purchase at the end of the lease term. [ 2000 2nd sp.s. c 4 s 24 .] Notes: Findings — Construction — 2000 2nd sp.s. c 4 ss 18-30: See notes following RCW 81.112.300 .
Source: official text