35.21.755  <<  35.21.756 >>   35.21.757

Tax exemptionSales/leasebacks by regional transit authorities.

A city or town may not impose taxes on amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an option to purchase at the end of the lease term.


FindingsConstruction2000 2nd sp.s. c 4 ss 18-30: See notes following RCW 81.112.300.
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