Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.

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The tax levied by RCW 82.08.020 shall not apply to sales of ferry vessels to the state of Washington or to a local governmental unit in the state of Washington for use in transporting pedestrians, vehicles, and goods within or outside the territorial waters of the state; also sales of tangible personal property which becomes a component part of such ferry vessels; also sales of or charges made for labor and services rendered in respect to constructing or improving such ferry vessels.

[ 1980 c 37 § 50. Formerly RCW 82.08.030(32).]

NOTES:

Intent—1980 c 37: See note following RCW 82.04.4281.


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