H-5009.1  _______________________________________________

                    SUBSTITUTE HOUSE BILL 1485

          _______________________________________________

State of Washington      54th Legislature     1996 Regular Session

By House Committee on Finance (originally sponsored by Representatives Morris, Pennington, Brumsickle, Robertson, Campbell, Mastin, Schoesler, Basich, Chandler, Sheldon, Kremen, Thompson, Costa, McMahan and Quall)

Read first time 02/06/96. 

Exempting from sales and use tax sales to volunteer fire departments.

    AN ACT Relating to sales and use tax exemption for volunteer fire departments; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; 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 a volunteer fire department that does not provide any remuneration or reimbursement to any commissioner, fire fighter, or staff.

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 any item acquired by a volunteer fire department that does not provide any remuneration or reimbursement to any commissioner, fire fighter, or staff.

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 immediately.

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