S-753                 _______________________________________________

                                                   SENATE BILL NO. 3285

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Senators Granlund, Zimmerman, Stratton, McCaslin, Johnson, Bender, McManus, Owen and Rasmussen

Read first time 1/23/85 and referred to Committee on Ways and Means.

AN ACT Relating to the retail sales and use taxation of fire fighting equipment; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales of fire fighting equipment to the state of Washington or to a local governmental unit in the state of Washington for use in the prevention or extinguishment of fires and the protection of life or property incident thereto; sales of tangible personal property which becomes a component part of such fire fighting equipment; and sales of or charges made for labor and services rendered in respect to constructing or improving such fire fighting equipment.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

          The provisions of this chapter shall not apply in respect to the use of fire fighting equipment of the state of Washington or of local governmental units in the state of Washington in the prevention or extinguishment of fires and the protection of the life or property incident thereto and in respect to the use of tangible personal property which becomes a component part of any such fire fighting equipment.