Exemptions—Weatherization of a residence.

(1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.(3) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020.[ 2020 c 20 s 1476; 2008 c 92 s 1.]