These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Exemptions—Sales of gun safes.
(1) The tax levied by RCW
82.08.020 does not apply to sales of gun safes.
(2) As used in this section and RCW
82.12.832, "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when locked, prevents the unauthorized use of the firearm.
NOTES:
Effective date—1998 c 178: "This act takes effect July 1, 1998." [
1998 c 178 § 3.]