The tax levied by RCW 82.08.020 shall not apply to consideration: (1) Received as core deposits or credits in a
retail or wholesale sale; or (2) received or collected upon the sale of a new replacement
vehicle tire as a fee imposed under RCW 70A.205.405. For purposes of this section, the term “core deposits or credits” means the amount representing the value of returnable products such as batteries,
starters, brakes, and other products with returnable value added for the purpose of
recycling or remanufacturing.
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