{"data":{"id":"us-wa/rcw-82.08.834","jurisdiction":"us-wa","citation":"RCW 82.08.834","heading":"Exemptions—Sales/leasebacks by regional transit authorities.","body":"The tax levied by RCW 82.08.020 does not apply to lease amounts 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 pursuant to an option to purchase at the end of the lease term, but only if the seller/lessee previously paid any tax otherwise due under this chapter or chapter 82.12 RCW at the time of acquisition of the tangible personal property.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.834","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"6ddc94325bdcbdf51437938c78f52120752a7a87aaf3bbba0a3fc47a939f33e0","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.833","next":"us-wa/rcw-82.08.850"},"notice":"GroundRules: Original legal text. Not legal advice."}