Exemptions—Sales of used floating homes or rental or lease of used floating homes.
The tax imposed by RCW
82.08.020 shall not apply to:
(1) Sales of used floating homes, as defined in RCW
82.45.032;
(2) The renting or leasing of used floating homes, as defined in RCW
82.45.032, when the rental agreement or lease exceeds thirty days in duration.