§ 5.50.060. Exemptions

Latest version.

A.

A person who sells no more than one firearm within the City in any quarterly tax reporting period is exempt from the tax on the business of making retail sales of firearms for that period.

B.

A person who sells fewer than 50 rounds of ammunition within the City in any quarterly tax reporting period is exempt from the tax on the business of making retail sales of ammunition for that period.

C.

A licensed dealer is exempt from the tax for retail sales of firearms in which the licensed dealer's only role is to facilitate sales of firearms between two unlicensed persons by conducting background checks under chapter 9.41 RCW.

(Ord. 124833 , § 11, 2015.)

                    
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