S-1414.1          _______________________________________________

                                 SENATE BILL 5773

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State of Washington              52nd Legislature             1991 Regular Session

By Senator Cantu.

Read first time February 19, 1991.  Referred to Committee on Ways & Means.Exempting from sales tax certain rental or leased property.

     AN ACT Relating to sales taxation; 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 the renting or leasing of personal property if the property is used in making another retail sale.

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

     The tax imposed by this chapter shall not apply with respect to the renting or leasing of personal property if the property is used in making another retail sale.