Z-1093               _______________________________________________

                                                   HOUSE BILL NO. 1440

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Representatives R. King, Prince, Miller, J. Williams and P. King

Read first time 1/15/86 and referred to Committee on Ways & Means.

AN ACT Relating to the sales taxation of watercraft; and amending RCW 82.08.0266.

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

        Sec. 1.  Section 33, chapter 37, Laws of 1980 and RCW 82.08.0266 are each amended to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state, including residents of a foreign country, for use outside of this state of watercraft ((requiring coast guard registration)) of a type which would require registration or documentation by the coast guard if it were purchased by a resident of the state of Washington or registration by the state of principal use according to the Federal Boating Act of 1958, even though delivery be made within this state, but only when (1) the watercraft will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification ascertaining residence as provided by the department of revenue and signed by the purchaser or his agent establishing the fact that the purchaser is a nonresident and that the watercraft is for use outside of this state, one copy to be filed with the department of revenue with the regular report and a duplicate to be retained by the dealer.