Washington § 82.08.032 - Exemption — Sales, rental, or lease of used park model trailers.

Full text of Washington Revised Code of Washington § 82.08.032 — Exemption — Sales, rental, or lease of used park model trailers., with citation guidance and answers to common questions.

§ 82.08.032. Exemption — Sales, rental, or lease of used park model trailers.

The tax imposed by RCW 82.08.020 shall not apply to:
(1) Sales of used park model trailers, as defined in RCW 82.45.032;
(2) The renting or leasing of used park model trailers, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.
[ 2001 c 282 s 3.]

Notes

Intent—2001 c 282: "It is the intent of the legislature to promote fairness in the application of tax. Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes." [ 2001 c 282 s 1.]
Effective date—2001 c 282: "This act takes effect August 1, 2001." [ 2001 c 282 s 5.]

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

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Frequently Asked Questions About Washington § 82.08.032

What does Revised Code of Washington § 82.08.032 cover?

Section 82.08.032 ("Exemption — Sales, rental, or lease of used park model trailers.") 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 § 82.08.032?

A common citation format is "Revised Code of Washington § 82.08.032" (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 § 82.08.032 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.