RCW 82.08.832 — Exemptions — Sales of gun safes

(1) The tax levied by RCW 82.08.020 does not apply to sales of gun safes. (2) As used in this section and RCW 82.12.832 , "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when locked, prevents the unauthorized use of the firearm. [ 1998 c 178 s 1 .] Notes: Effective date — 1998 c 178: "This act takes effect July 1, 1998." [ 1998 c 178 s 3 .]