Washington § 82.08.0279 - Exemptions — Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.

Full text of Washington Revised Code of Washington § 82.08.0279 — Exemptions — Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries., with citation guidance and answers to common questions.

§ 82.08.0279. Exemptions — Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.

The tax levied by RCW 82.08.020 shall not apply to the renting or leasing of motor vehicles and trailers to a nonresident of this state for use exclusively in transporting persons or property across the boundaries of this state and in intrastate operations incidental thereto when such motor vehicle or trailer is registered and licensed in a foreign state and for purposes of this exemption the term "nonresident" shall apply to a renter or lessee who has one or more places of business in this state as well as in one or more other states but the exemption for nonresidents shall apply only to those vehicles which are most frequently dispatched, garaged, serviced, maintained and operated from the renter's or lessee's place of business in another state.
[ 1980 c 37 s 45. Formerly RCW 82.08.030(27).]

Notes

Intent—1980 c 37: See note following RCW 82.04.4281.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.08.0279

What does Revised Code of Washington § 82.08.0279 cover?

Section 82.08.0279 ("Exemptions — Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.") 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 § 82.08.0279?

A common citation format is "Revised Code of Washington § 82.08.0279" (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 § 82.08.0279 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.

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