{"data":{"id":"us-wa/rcw-82.08.998","jurisdiction":"us-wa","citation":"RCW 82.08.998","heading":"Exemptions—Weatherization of a residence.","body":"(1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.\n(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.\n(3) \"Residence\" and \"weatherization\" have the meanings provided in RCW 70A.35.020.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.998","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"20b30a57a2f10ad8ee0e6aef89825df8aa2f32d0bd886c3e2a9e46fe9cb2e71b","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.997","next":"us-wa/rcw-82.08.999"},"notice":"GroundRules: Original legal text. Not legal advice."}