BILL REQ. #:  S-1745.1 



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SUBSTITUTE SENATE BILL 5831
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State of Washington63rd Legislature2013 Regular Session

By Senate Ways & Means (originally sponsored by Senators Rivers, Roach, Benton, and Brown)

READ FIRST TIME 03/01/13.   



     AN ACT Relating to providing a sales and use tax exemption for clay targets purchased by nonprofit gun clubs; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 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 82.08 RCW to read as follows:
     (1) The tax levied by RCW 82.08.020 does not apply to sales of clay targets purchased by a nonprofit gun club for use in providing the activity of clay target shooting for a fee.
     (2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     The provisions of this chapter do not apply with respect to the use by a nonprofit gun club of clay targets that are provided while conducting the activity of clay target shooting for a fee.

NEW SECTION.  Sec. 3   This act takes effect August 1, 2013.

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