Washington § 82.04.425 - Exemptions — Accommodation sales.

Full text of Washington Revised Code of Washington § 82.04.425 — Exemptions — Accommodation sales., with citation guidance and answers to common questions.

§ 82.04.425. Exemptions — Accommodation sales.

This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to his or her vendor in the acquisition of the article and (2) the sale is made as an accommodation to the buyer to enable him or her to fill a bona fide existing order of a customer or is made within fourteen days to reimburse in kind a previous accommodation sale by the buyer to the seller; nor to sales by a wholly owned subsidiary of a person making sales at retail which are exempt under RCW 82.08.0262 when the parent corporation shall have paid the tax imposed under this chapter.
[ 2013 c 23 s 315; 1980 c 37 s 78; 1965 ex.s. c 173 s 9; 1961 c 15 s 82.04.425. Prior: 1955 c 95 s 1.]

Notes

Intent—1980 c 37: See note following RCW 82.04.4281.
Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.

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Frequently Asked Questions About Washington § 82.04.425

What does Revised Code of Washington § 82.04.425 cover?

Section 82.04.425 ("Exemptions — Accommodation sales.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.04.425?

A common citation format is "Revised Code of Washington § 82.04.425" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.04.425 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.