H-0488.3  _______________________________________________

                          HOUSE BILL 1435

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Representatives Quall, Sheldon, Chappell, Schoesler, Kessler, Hatfield, Thompson, Mastin, Kremen, Elliot, Mielke and Basich

Read first time 01/25/95.  Referred to Committee on Finance.

Providing sales and use tax exemption for certain school purchases.

    AN ACT Relating to exemption from tax of purchases by public institutions of higher education and K-12 schools; 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 sales to public schools, as defined in RCW 28A.150.010, and institutions of higher education, as defined in RCW 28B.10.016(4), of items necessary for capital construction projects.

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 by public schools, as defined in RCW 28A.150.010, and institutions of higher education, as defined in RCW 28B.10.016(4), of items acquired for capital construction projects.

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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