H-4456 _______________________________________________
SUBSTITUTE HOUSE BILL NO. 354
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State of Washington 49th Legislature 1986 Regular Session
By House Committee on Ways & Means (originally sponsored by Representatives Braddock, Barrett, Kremen, Schoon, Haugen, Smitherman, J. Williams and Isaacson)
Read first time 2/7/86 and passed to Committee on Rules.
AN ACT Relating to the taxation of tangible personal property to be delivered outside the state of Washington; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 82.04 RCW to read as follows:
This chapter does not apply to any person in respect to gross proceeds derived from sales at wholesale or retail where tangible personal property sold for use outside the state is, pursuant to written agreement:
(1) Delivered outside the state by the seller or a carrier, other than the purchaser, as agent of the seller; or
(2) Delivered by the seller to a common or licensed contract carrier, engaged by the purchaser or its agent, for transportation and delivery outside the state.
NEW SECTION. Sec. 2. A new section is added to chapter 82.08 RCW to read as follows:
The tax levied by RCW 82.08.020 does not apply to sales where tangible personal property sold for use outside the state is, pursuant to written agreement:
(1) Delivered outside the state by the seller or a carrier, other than the purchaser, as agent of the seller; or
(2) Delivered by the seller to a common or licensed contract carrier, engaged by the purchaser or its agent, for transportation and delivery outside the state.
NEW SECTION. Sec. 3. This act shall take effect July 1, 1986.