Washington § 82.08.0288 - Exemptions — Lease of certain irrigation equipment.

Full text of Washington Revised Code of Washington § 82.08.0288 — Exemptions — Lease of certain irrigation equipment., with citation guidance and answers to common questions.

§ 82.08.0288. Exemptions — Lease of certain irrigation equipment.

The tax levied by RCW 82.08.020 does not apply to the lease of irrigation equipment if:
(1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor;
(2) The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the irrigation equipment;
(3) The irrigation equipment is attached to the land in whole or in part;
(4) The irrigation equipment is not used in the production of cannabis; and
(5) The irrigation equipment is leased to the lessee as an incidental part of the lease of the underlying land to the lessee and is used solely on such land.
[ 2022 c 16 s 151; 2014 c 140 s 20; 1983 1st ex.s. c 55 s 5.]

Notes

Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.

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

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Frequently Asked Questions About Washington § 82.08.0288

What does Revised Code of Washington § 82.08.0288 cover?

Section 82.08.0288 ("Exemptions — Lease of certain irrigation equipment.") 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 § 82.08.0288?

A common citation format is "Revised Code of Washington § 82.08.0288" (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 § 82.08.0288 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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