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
Finding- 2015 c 1 (Initiative Measure No. 594): See note following RCW 9.41.010.