CERTIFICATION OF ENROLLMENT
HOUSE BILL 2565
Chapter 46, Laws of 2016
64th Legislature
2016 Regular Session
LOCAL SALES AND USE TAX CHANGES--FREQUENCY
EFFECTIVE DATE: 6/9/2016
HOUSE BILL 2565
Passed Legislature - 2016 Regular Session
State of Washington
64th Legislature
2016 Regular Session
By Representatives Vick, Reykdal, Orcutt, Wilson, Springer, Robinson, Nealey, Wilcox, Manweller, Stokesbary, Condotta, Pike, Haler, Frame, Hargrove, and Muri
Read first time 01/15/16. Referred to Committee on Finance.
AN ACT Relating to reducing the frequency of local sales and use tax changes; and amending RCW 82.14.055.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1.  RCW 82.14.055 and 2003 c 168 s 206 are each amended to read as follows:
(1) Except as provided in subsections (2), (3), and (4) of this section, a local sales and use tax change ((shall)) may take effect (a) no sooner than seventy-five days after the department receives notice of the change and (b) only on the first day of January, April, or July((, or October)).
(2) In the case of a local sales and use tax that is a credit against the state sales tax or use tax, a local sales and use tax change ((shall)) may take effect (a) no sooner than thirty days after the department receives notice of the change and (b) only on the first day of a month.
(3)(a) A local sales and use tax rate increase imposed on services applies to the first billing period starting on or after the effective date of the increase.
(b) A local sales and use tax rate decrease imposed on services applies to bills rendered on or after the effective date of the decrease.
(c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.
(4) For the purposes of this section, "local sales and use tax change" means enactment or revision of local sales and use taxes under this chapter or any other statute, including changes resulting from referendum or annexation.
Passed by the House February 16, 2016.
Passed by the Senate March 2, 2016.
Approved by the Governor March 29, 2016.
Filed in Office of Secretary of State March 30, 2016.
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