AGO Opinion Topics: RETAIL SALES

The provisions of chapter 82.08 RCW (retail sales tax) are not applicable to sales by a county sheriff of unclaimed personal property pursuant to chapter 63.40 RCW unless the county is for some reason required to be registered for purposes of the business and occupation tax or the public utility tax by reason of its engagement in activities other than the sale of unclaimed personal property.

Sales of tangible personal property made to one engaged in the operation of a motel for use in furnishing and servicing the motel are subject to the retail sales or use tax under § 1, chapter 5, Laws of 1959, Ex. Sess.