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SUBSTITUTE
SENATE BILL 5368
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Passed
Legislature - 1993 Regular Session
State
of Washington 53rd Legislature 1993
Regular Session
By
Read
first time 03/02/93.
Creating a sales tax exemption for certain vessels.
AN ACT Relating to a sales tax exemption for
Washington boats sold to residents of foreign countries; and adding a new
section to chapter 82.08 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 does not apply
to sales of vessels to residents of foreign countries for use outside of this
state, even though delivery is made within this state, but only if (1) the
vessel will not be used within this state for more than forty-five days and (2)
an appropriate exemption certificate supported by identification as provided by
and filed with the department of revenue and signed by the purchaser or the
purchaser's agent establishes the fact that the purchaser is a resident of a
foreign country and that the vessel is for use outside of this state. One copy
of the exemption certificate is to be filed with the department of revenue and
a duplicate is to be retained by the dealer.
As used in this section, "vessel"
means every watercraft used or capable of being used as a means of
transportation on the water, other than a seaplane.
