SB 6298 -
By Senator Mulliken
Strike everything after the enacting clause and insert the following:
"NEW SECTION. Sec. 1 In order to promote the use of renewable
fuels in Washington it is the intent of the legislature that part and
service modifications that are integral and necessary to allow motor
vehicles to use biodiesel fuel should not be subject to sales and use
tax.
NEW SECTION. Sec. 2 A new section is added to chapter 82.08 RCW
to read as follows:
(1) The tax levied under this chapter does not apply to the sale of
parts and services that are integral and necessary to modify motor
vehicles to use biodiesel fuel.
(2) The exemption is available only when the buyer provides the
seller with an exemption certificate in a form and manner prescribed by
the department. The seller must retain a copy of the certificate for
the seller's files.
NEW SECTION. Sec. 3 A new section is added to chapter 82.12 RCW
to read as follows:
The provisions of this chapter do not apply with respect to the use
of parts and services that are integral and necessary to modify motor
vehicles to use biodiesel fuel."
SB 6298 -
By Senator
On page 1, line 2 of the title, after "fuels;" strike the remainder of the title and insert "adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating a new section."