H-0192.1          _______________________________________________

                                  HOUSE BILL 1003

                  _______________________________________________

State of Washington              54th Legislature             1995 Regular Session

By Representatives Carlson, Scott, Kremen, Tokuda, Costa, Mason, Mastin, Mitchell, Conway, Chappell, Basich, Veloria, Morris and Cody

Prefiled 12/21/94.  Read first time 01/09/95.  Referred to Committee on Finance.

Exempting low-income senior citizens and disabled persons from sales and use taxes on landscape services.

     AN ACT Relating to sales and use tax exemptions for senior citizens and disabled persons; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an effective date; and declaring an emergency.

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 sale of landscape maintenance and horticultural services applied to property exempt under RCW 84.36.381.

NEW SECTION. Sec. 2.  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 landscape maintenance and horticultural services applied to property exempt under RCW 84.36.381.

NEW SECTION. Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995.

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