In the case of installment sales and leases of personal property, the department of revenue, by regulation, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.
RCW 82.08.090
Installment sales and leases.
Applied in 4 court decisions — leading case 67 Wash. 2d 97 - Black v. State (1965)
Most recently applied in In Re Tax Appeal of Ford Motor Credit Co. (May 2003)
1975 1st ex.s. c 278 s 49; 1961 c 15 s 82.08.090
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.