BILL REQ. #:  H-0756.1 

Read first time 01/20/09.   Referred to Committee on Finance.

     AN ACT Relating to repealing nonresident exemptions from tax on retail sales; repealing RCW 82.08.0265, 82.08.0268, 82.08.0269, and 82.08.0273; creating a new section; and providing an effective date.

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

NEW SECTION.  Sec. 1   The following acts or parts of acts are each repealed:
     (1) RCW 82.08.0265 (Exemptions -- Sales to nonresidents of tangible personal property which becomes a component of property of the nonresident by installing, repairing, etc. -- Labor and services for installing, repairing, etc) and 1980 c 37 s 32;
     (2) RCW 82.08.0268 (Exemptions -- Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state) and 1998 c 167 s 1 & 1980 c 37 s 35;
     (3) RCW 82.08.0269 (Exemptions -- Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state) and 1980 c 37 s 36; and
     (4) RCW 82.08.0273 (Exemptions -- Sales to nonresidents of tangible personal property for use outside the state -- Proof of nonresident status -- Penalties) and 2007 c 135 s 2, 2003 c 53 s 399, 1993 c 444 s 1, 1988 c 96 s 1, 1982 1st ex.s. c 5 s 1, & 1980 c 37 s 39.

NEW SECTION.  Sec. 2   The repeals in section 1, chapter. . ., Laws of 2009 (section 1 of this act) do not affect any existing right acquired or liability or obligation incurred under the statutes repealed or under any rule or order adopted under those statutes nor do they affect any proceeding instituted under them.

NEW SECTION.  Sec. 3   This act takes effect October 1, 2009.