The tax imposed by RCW 82.08.020 does not apply to the sale or transfer of any firearms between two unlicensed persons if the unlicensed persons have complied with all background check requirements of chapter 9.41 RCW.
RCW 82.08.833
Exemptions—Sales or transfers of firearms—Unlicensed persons—Background check requirements.
2015 c 1 s 10 (Initiative Measure No. 594, approved November 4, 2014).
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.