Statutes > Washington Statutes > Title 82 - Excise taxes > 82.12 - Use tax. > 82.12.0311 - Exemptions -- Use of materials and supplies in packing horticultural products.

82.12.0311 - Exemptions -- Use of materials and supplies in packing horticultural products.

Exemptions — Use of materials and supplies in packing horticultural products.

The provisions of this chapter shall not apply with respect to the use of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.

[1988 c 68 § 2.]