Exemptions—Sales of used floating homes or rental or lease of used floating homes.

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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 § 3.]


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