S-4352.1 _______________________________________________
SENATE BILL 6823
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State of Washington 56th Legislature 2000 Regular Session
By Senators Roach, Benton and Shin
Read first time 02/02/2000. Referred to Committee on Ways & Means.
AN ACT Relating to a sales and use tax exemption for dry cleaning services; 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:
(1) The tax levied by RCW 82.08.020 does not apply to sales of dry cleaning services.
(2) For the purposes of this section, "dry cleaning services" means the activity of providing customers with clean apparel, linen, towels, uniforms, gowns, protective apparel, mats, rugs, and similar items. The term includes services that operate their own cleaning establishments as well as those contracting with other laundry or dry cleaning businesses.
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
(1) The provisions of this chapter do not apply with respect to the use of dry cleaning services.
(2) For the purposes of this section, "dry cleaning services" means the activity of providing customers with clean apparel, linen, towels, uniforms, gowns, protective apparel, mats, rugs, and similar items. The term includes services that operate their own cleaning establishments as well as those contracting with other laundry or dry cleaning businesses.
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