Washington Code 82.08.0311 – 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.]
Terms Used In Washington Code 82.08.0311
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080