H-3469.3          _______________________________________________

                                  HOUSE BILL 2147

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State of Washington              54th Legislature             1996 Regular Session

By Representatives Robertson, Cairnes, Mulliken, Chandler, D. Sommers, Smith, L. Thomas, D. Schmidt, Johnson, Carlson, Thompson, Backlund and McMahan

Read first time 01/08/96.  Referred to Committee on Finance.

Providing business and occupation tax exemptions for auctions and wholesale transactions involving motor vehicles.

     AN ACT Relating to business and occupation tax exemptions for auctions and wholesale transactions involving motor vehicles; and adding new sections to chapter 82.04 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

     This chapter shall not apply to amounts received from the sale of motor vehicles at wholesale purchased by dealers licensed under chapter 46.70 RCW or dealers licensed by any other state.  Further, this chapter shall not apply to amounts received from the sale at auction of motor vehicles by the United States government, the state of Washington, and their political subdivisions.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.04 RCW to read as follows:

     This chapter shall not apply to amounts received for sales, by dealers located in this state, of a fleet, as defined in RCW 70.120.010.

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