RCW 82.12.0283Exemptions—Use of certain irrigation equipment.The provisions of this chapter do not apply to the use 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 158; 2014 c 140 s 21; 1983 1st ex.s. c 55 s 6.]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.
Washington Legal Code