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Racking equipment includes, but is not limited to, conveying systems, chutes, shelves, racks, bins, drawers, pallets, and other containers and storage devices that form a necessary part of the storage system; (h) Person has the meaning given in RCW 82.04.030; (i) Retailer means a person who makes "sales at retail as defined in chapter 82.04 RCW of tangible personal property; (j) Square foo
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