S-4974.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 6558

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senator Gaspard; by request of Department of Revenue)

Read first time 02/08/94.

Modifying the excise taxation of sales of airplanes to the United States government.

    AN ACT Relating to the excise taxation of sales of aircraft for use by the United States and foreign governments; and amending RCW 82.08.0262.

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

    Sec. 1.  RCW 82.08.0262 and 1980 c 37 s 29 are each amended to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales of airplanes, locomotives, railroad cars, or watercraft for use in conducting interstate or foreign commerce by transporting therein or therewith property and persons for hire or for use in conducting commercial deep sea fishing operations outside the territorial waters of the state or airplanes sold to the United States government; also sales of tangible personal property which becomes a component part of such airplanes, locomotives, railroad cars, or watercraft, and of motor vehicles or trailers whether owned by or leased with or without drivers and used by the holder of a carrier permit issued by the Interstate Commerce Commission authorizing transportation by motor vehicle across the boundaries of this state, in the course of constructing, repairing, cleaning, altering, or improving the same; also sales of or charges made for labor and services rendered in respect to such constructing, repairing, cleaning, altering, or improving.

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