{"data":{"id":"us-wa/rcw-82.12.834","jurisdiction":"us-wa","citation":"RCW 82.12.834","heading":"Exemptions—Sales/leasebacks by regional transit authorities.","body":"This chapter does not apply to the use of tangible personal property by a seller/lessee under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the use of tangible personal property under an exercise of 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 82.08 RCW at the time of acquisition of the tangible personal property.","path":["Title 82","Chapter 82.12"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.12.834","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T03:07:41Z","sha256":"fe0d4c2c88858bc1cb32e0399591f0b7f7979afd9ff1aea4f914b3b699f4ad22","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.12.832","next":"us-wa/rcw-82.12.845"},"notice":"GroundRules: Original legal text. Not legal advice."}