82.08.998 Exemptions—Weatherization of a residence.

WA Rev Code § 82.08.998 (2019) (N/A)
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RCW 82.08.998 Exemptions—Weatherization of a residence.

(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 70.164 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.

(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.

(3) "Residence" and "weatherization" have the meanings provided in RCW 70.164.020.

[ 2008 c 92 § 1.]