{"data":{"id":"us-wa/rcw-82.08.0288","jurisdiction":"us-wa","citation":"RCW 82.08.0288","heading":"Exemptions—Lease of certain irrigation equipment.","body":"The tax levied by RCW 82.08.020 does not apply to the lease of irrigation equipment if:\n(1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor;\n(2) The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the irrigation equipment;\n(3) The irrigation equipment is attached to the land in whole or in part;\n(4) The irrigation equipment is not used in the production of cannabis; and\n(5) The irrigation equipment is leased to the lessee as an incidental part of the lease of the underlying land to the lessee and is used solely on such land.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.0288","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"1562b6182c3c0ac60343b3490848187ff69889a079c34d7500a17f9cba2f4d09","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.02875","next":"us-wa/rcw-82.08.0289"},"notice":"GroundRules: Original legal text. Not legal advice."}