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.]
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