{"data":{"id":"us-wa/rcw-35.21.756","jurisdiction":"us-wa","citation":"RCW 35.21.756","heading":"Tax exemption—Sales/leasebacks by regional transit authorities.","body":"A city or town may not impose taxes on amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an option to purchase at the end of the lease term.","path":["Title 35","Chapter 35.21"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=35.21.756","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:08:20Z","sha256":"302347859cad5317847cd8787b26ec4d0cf3e5a5638f689b329e50f3523893e8","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-35.21.755","next":"us-wa/rcw-35.21.757"},"notice":"GroundRules: Original legal text. Not legal advice."}