S-75                  _______________________________________________

                                                   SENATE BILL NO. 5498

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State of Washington                              50th Legislature                              1987 Regular Session

By Senators Vognild, Warnke, Lee and Nelson

Read first time 2/02/87 and referred to Committee on Transportation.

AN ACT Relating to use tax exemptions for motorcycles, boats, and airplanes; and amending RCW 82.12.0251.

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

        Sec. 1.  Section 51, chapter 37, Laws of 1980 as last amended by section 4, chapter 353, Laws of 1985 and RCW 82.12.0251 are each amended to read as follows:

          The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property brought into the state by a nonresident thereof for his use or enjoyment while temporarily within the state unless such property is used in conducting a nontransitory business activity within the state; or in respect to the use by a nonresident of this state of a motor vehicle or trailer which is registered or licensed under the laws of the state of his residence, and which is not required to be registered or licensed under the laws of this state, including motor vehicles or trailers exempt pursuant to a declaration issued by the department of licensing under RCW 46.85.060; or in respect to the use of household goods, personal effects, motorcycles, boats, airplanes, and private automobiles by a bona fide resident of this state or nonresident members of the armed forces who are stationed in this state pursuant to military orders, if such articles were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he entered this state.