H-1381.1  _______________________________________________

                          HOUSE BILL 1663

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Representatives Schoesler, Carlson, Brumsickle, Morris, Chopp, Tokuda, Dickerson, Campbell, Costa, Benton, Robertson, D. Schmidt, Thompson, Cooke, Mason and Dyer

Read first time 02/03/95.  Referred to Committee on Finance.

Concerning the taxation of property donated to a nonprofit entity.

    AN ACT Relating to the application of use tax on donated property to nonprofit charitable organizations; 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 82.12 RCW to read as follows:

    This chapter shall not apply to the use by a nonprofit charitable organization or state or local governmental entity of any item of tangible personal property that has been donated to the nonprofit charitable organization or state or local governmental entity.

NEW SECTION. Sec. 2.  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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