H-3220.1  _______________________________________________

                          HOUSE BILL 2281

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By Representatives Holm, Sheldon, Moak, Foreman, Wolfe, J. Kohl, Carlson, Ogden, Karahalios, Kessler, Kremen and Anderson

Read first time 01/12/94.  Referred to Committee on Revenue.

Providing a sales and use tax exemption for used books sold by nonprofit organizations for the support of libraries.

    AN ACT Relating to a sales and use tax exemption for used books; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales of used books by a public benefit nonprofit organization, as defined in RCW 82.08.02571, if substantially all of the net proceeds from the sales are used to support libraries.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter shall not apply in respect to the use of used books purchased from a public benefit nonprofit organization, as defined in RCW 82.08.02571.

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