{"data":{"id":"us-wa/rcw-82.12.0283","jurisdiction":"us-wa","citation":"RCW 82.12.0283","heading":"Exemptions—Use of certain irrigation equipment.","body":"The provisions of this chapter do not apply to the use 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 82.12"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.12.0283","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T03:07:41Z","sha256":"82250246e1dff82ace8295614abb8821ef55babbef88daf94316d4a0c2308766","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.12.0282","next":"us-wa/rcw-82.12.0284"},"notice":"GroundRules: Original legal text. Not legal advice."}