H-1582.2  _______________________________________________

                          HOUSE BILL 1885

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Representatives Mason, Benton, Mulliken, Dickerson, Morris, Boldt, Smith, D. Schmidt, Chopp, Ogden, Wolfe, Campbell, Conway, Tokuda, Poulsen, Regala, Hatfield, Costa, Veloria, Van Luven, Delvin, Appelwick and Kessler

Read first time 02/13/95.  Referred to Committee on Finance.

Providing a tax exemption for diapers.

    AN ACT Relating to sales and use tax exemptions for diapers; 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 of diapers.  As used in this section, "diaper" includes adult diapers, children's diapers, disposable diapers, diapers obtained through a commercial diaper service, and reusable diapers.

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 diapers.  As used in this section, "diaper" includes adult diapers, children's diapers, disposable diapers, diapers obtained through a commercial diaper service, and reusable diapers.

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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