2115 AMH SHER PITT 8

HB 2115 ‑ H AMD TO H AMD (2115 AMH VANL LONG 231d6)WITHDRAWN

By Representative Sherstad

     On page 17, after line 33 of the amendment, insert the following:

     "NEW SECTION.  Sec. 308.  A new section is added to chapter 36.100 RCW to read as follows:

     A public facilities district or county shall not issue bonds to finance the construction of a baseball stadium, as defined in section 101, if a nonpublic entity announces its intention to finance, construct, own, and operate a baseball stadium that meets the requirements of section 101 of this act.

NEW SECTION.  Sec. 309.  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 sale or use of machinery and equipment, materials, and labor used in the construction of a baseball stadium as defined in section 101 of this act, that is owned by a nonpublic entity.  The person requesting the exemption must provide the seller with an exemption certificate in a form and manner prescribed by the department by rule, and the purchaser provides the department with a duplicate of the certificate or summary of exempt sales as the department my require.  The seller shall retain a copy of the certificate for the seller's file.

NEW SECTION.  Sec. 310.  A new section is added to chapter 82.12 RCW to read as follows:

     The provisions of this chapter shall not apply in respect to the use of machinery and equipment, materials, and labor used in the construction of a baseball stadium as defined in section 101 of this act, that is owned by a nonpublic entity.  The person requesting the exemption must provide the seller with an exemption certificate in a form and manner prescribed by the department by rule, and the purchaser provides the department with a duplicate of the certificate or summary of exempt sales as the department my require.  The seller shall retain a copy of the certificate for the seller's file."

Renumber the remaining sections consecutively, correct internal references accordingly, and correct the title.

EFFECT:  Provides a sales and use tax exemption on a stadium financed, built, and owned by a nonpublic entity.  Prohibits a public facilities district from building a baseball stadium if a nonpublic entity announces its intention to build a stadium.