H-1075.1  _______________________________________________

                          HOUSE BILL 1576

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Representatives Van Luven, Brumsickle, Cole, Quall, Costa, Kessler, Kremen, Radcliff and Sheldon

Read first time 01/31/95.  Referred to Committee on Finance.

Exempting from sales and use tax certain sales to and uses by school districts and educational service districts.

    AN ACT Relating to sales and use tax exemption for school districts and educational service districts; 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 school districts and educational service districts for:

    (1) General fund items such as supplies, instructional materials, contractual services, certain items associated with employee travel, and capital outlay;

    (2) Capital projects purchases such as buildings, equipment, and energy conservation projects; and

    (3) School buses purchased from the transportation vehicle fund.

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 school districts and educational service districts for:

    (1) General fund items such as supplies, instructional materials, contractual services, certain items associated with employee travel, and capital outlay;

    (2) Capital projects purchases such as buildings, equipment, and energy conservation projects; and

    (3) School buses purchased from the transportation vehicle fund.

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.

                            --- END ---