S-4034.2 _______________________________________________
SUBSTITUTE SENATE BILL 6145
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State of Washington 52nd Legislature 1992 Regular Session
By Senate Committee on Ways & Means (originally sponsored by Senators Barr and Rasmussen)
Read first time 02/11/92.
AN ACT Relating to use tax exemptions for motor vehicles and trailers; amending RCW 82.12.0251; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.12.0251 and 1987 c 27 s 1 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 of Washington by a
nonresident thereof for his or her use or enjoyment while temporarily within
the state of Washington unless such property is used in conducting a
nontransitory business activity within the state of Washington; or in respect
to the use by a nonresident of Washington of a motor vehicle or trailer which
is registered or licensed under the laws of the state of his or her residence,
and which is not required to be registered or licensed under the laws of
Washington, 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, ((and)) private
automobiles, and travel trailers by a bona fide resident of Washington
or nonresident members of the armed forces who are stationed in Washington
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 or she entered
Washington.
For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.
NEW SECTION. Sec. 2. This act shall take effect July 1, 1993.