Statutes > Washington Statutes > Title 82 - Excise taxes > 82.14 - Local retail sales and use taxes. > 82.14.820 - Warehouse and grain elevators and distribution centers -- Exemption does not apply.

82.14.820 - Warehouse and grain elevators and distribution centers -- Exemption does not apply.

Warehouse and grain elevators and distribution centers — Exemption does not apply.

The exemptions in RCW 82.08.820 and 82.12.820 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter.

[1997 c 450 § 4.]

Notes: Findings -- Intent -- Report -- Effective date -- 1997 c 450: See notes following RCW 82.08.820.