CERTIFICATION OF ENROLLMENT

                  SUBSTITUTE SENATE BILL 6558

                    Chapter 43, Laws of 1994

                        53rd Legislature

                      1994 Regular Session

                    AIRCRAFT SALES‑-TAXATION

                    EFFECTIVE DATE:  6/9/94

Passed by the Senate February 11, 1994   YEAS 47   NAYS 0 JOEL PRITCHARD President of the Senate Passed by the House March 2, 1994   YEAS 96   NAYS 0

CERTIFICATE I, Marty Brown, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 6558 as passed by the Senate and the House of Representatives on the dates hereon set forth.

BRIAN EBERSOLE Speaker of the       House of Representatives

MARTY BROWN                             Secretary

Approved March 21, 1994 Place Style On Codes above, and Style Off Codes below.

FILED                     March 21, 1994 - 11:45 a.m.

MIKE LOWRY Governor of the State of Washington

Secretary of State                   State of Washington

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                    SUBSTITUTE SENATE BILL 6558

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             Passed Legislature - 1994 Regular Session

State of Washington      53rd Legislature     1994 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senator Gaspard; by request of Department of Revenue)

Read first time 02/08/94.

Modifying the excise taxation of sales of airplanes to the United States government.

    AN ACT Relating to the excise taxation of sales of aircraft for use by the United States and foreign governments; and amending RCW 82.08.0262.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 82.08.0262 and 1980 c 37 s 29 are each amended to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales of airplanes, locomotives, railroad cars, or watercraft for use in conducting interstate or foreign commerce by transporting therein or therewith property and persons for hire or for use in conducting commercial deep sea fishing operations outside the territorial waters of the state or airplanes sold to the United States government; also sales of tangible personal property which becomes a component part of such airplanes, locomotives, railroad cars, or watercraft, and of motor vehicles or trailers whether owned by or leased with or without drivers and used by the holder of a carrier permit issued by the Interstate Commerce Commission authorizing transportation by motor vehicle across the boundaries of this state, in the course of constructing, repairing, cleaning, altering, or improving the same; also sales of or charges made for labor and services rendered in respect to such constructing, repairing, cleaning, altering, or improving.

    Passed the Senate February 11, 1994.

    Passed the House March 2, 1994.

Approved by the Governor March 21, 1994.

    Filed in Office of Secretary of State March 21, 1994.