RCW 82.08.034 — Exemptions — Sales of used floating homes or rental or lease of used floating homes

The tax imposed by RCW 82.08.020 shall not apply to: (1) Sales of used floating homes, as defined in RCW 82.45.032 ; (2) The renting or leasing of used floating homes, as defined in RCW 82.45.032 , when the rental agreement or lease exceeds thirty days in duration. [ 1984 c 192 s 3 .]