Z-0252.1 _______________________________________________
HOUSE BILL 1157
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State of Washington 54th Legislature 1995 Regular Session
By Representatives Van Luven and Sheldon; by request of Department of Revenue
Read first time 01/16/95. Referred to Committee on Trade & Economic Development.
AN ACT Relating to sales and use tax exemptions for motor vehicles and trailers to be used for the purpose of transporting persons or property for hire; amending RCW 82.08.0263 and 82.12.0254; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.08.0263 and 1980 c 37 s 30 are each amended to read as follows:
The tax levied by RCW
82.08.020 shall not apply to sales of motor vehicles and trailers to be used
for the purpose of transporting therein persons or property for hire in
interstate or foreign commerce whether such use is by the owner or whether such
motor vehicles and trailers are leased to the user with or without drivers:
PROVIDED, That the purchaser or user must be the holder of a carrier permit
issued by the Interstate Commerce Commission ((and that the vehicles will
first move upon the highways of this state from the point of delivery in this
state to a point outside of this state under the authority of a one-transit
permit issued by the director of licensing pursuant to the provisions of RCW
46.16.160)).
Sec. 2. RCW 82.12.0254 and 1980 c 37 s 54 are each amended to read as follows:
The provisions of this
chapter shall not apply in respect to the use of any airplane, locomotive,
railroad car, or watercraft used primarily in conducting interstate or foreign
commerce by transporting therein or therewith property and persons for hire or
used primarily in commercial deep sea fishing operations outside the
territorial waters of the state, and in respect to use of tangible personal
property which becomes a component part of any such airplane, locomotive,
railroad car, or watercraft, and in respect to the use by a nonresident of this
state of any motor vehicle or trailer used exclusively in transporting persons
or property across the boundaries of this state and in intrastate operations
incidental thereto when such motor vehicle or trailer is registered and
licensed in a foreign state and in respect to the use by a nonresident of this
state of any motor vehicle or trailer so registered and licensed and used
within this state for a period not exceeding fifteen consecutive days under
such rules as the department of revenue shall adopt: PROVIDED, That under
circumstances determined to be justifiable by the department of revenue a
second fifteen day period may be authorized consecutive with the first fifteen
day period; and for the purposes of this exemption the term
"nonresident" as used herein, shall include a user who has one or
more places of business in this state as well as in one or more other states,
but the exemption for nonresidents shall apply only to those vehicles which are
most frequently dispatched, garaged, serviced, maintained, and operated from
the user's place of business in another state; and in respect to the use by the
holder of a carrier permit issued by the Interstate Commerce Commission of any
motor vehicle or trailer whether owned by or leased with or without driver to
the permit holder and used in substantial part in the normal and ordinary
course of the user's business for transporting therein persons or property for
hire across the boundaries of this state ((if the first use of which within
this state is actual use in conducting interstate or foreign commerce)); and
in respect to the use of any motor vehicle or trailer while being operated
under the authority of a one-transit permit issued by the director of licensing
pursuant to RCW 46.16.160 and moving upon the highways from the point of
delivery in this state to a point outside this state; and in respect to the use
of tangible personal property which becomes a component part of any motor
vehicle or trailer 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 whether such motor vehicle or trailer is
owned by or leased with or without driver to the permit holder.
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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