Exemptions—Casual and isolated sales.
The tax levied by RCW
82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters
82.04 or
82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter
82.12 RCW.
NOTES:
Intent—1980 c 37: See note following RCW
82.04.4281.