Exemptions—Sales of materials and supplies used in packing horticultural products.

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The tax levied by RCW 82.08.020 shall not apply to sales of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.

[ 1988 c 68 § 1.]


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