RCW 82.08.0251 — Exemptions — Casual and isolated sales

The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter 82.12 RCW. [ 1980 c 37 s 19 . Formerly RCW 82.08.030 (1).] Notes: Intent — 1980 c 37: See note following RCW 82.04.4281 .