{"data":{"id":"us-wa/rcw-84.36.105","jurisdiction":"us-wa","citation":"RCW 84.36.105","heading":"Cargo containers used in ocean commerce.","body":"All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from taxation. The term \"cargo container\" means a receptacle:\n(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;\n(2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading;\n(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another; and\n(4) Designed to be easy to fill and empty.","path":["Title 84","Chapter 84.36"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.105","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:33:21Z","sha256":"cc2a32bf52b67248051df2a5d905b7c89550689a13556b6b1b38e0d8d7d35164","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-84.36.100","next":"us-wa/rcw-84.36.110"},"notice":"GroundRules: Original legal text. Not legal advice."}