H-4472.1          _______________________________________________

                                  HOUSE BILL 2853

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State of Washington              54th Legislature             1996 Regular Session

By Representative Boldt

Read first time 01/23/96.  Referred to Committee on Finance.

Providing excise tax exemptions related to horses.

     AN ACT Relating to excise tax exemptions related to horses; amending RCW 82.04.350; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW adding a new section to chapter 82.12 RCW; and providing an effective date.

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 any person in respect to the business of raising, breeding, or selling horses.

     Sec. 2.  RCW 82.04.350 and 1961 c 15 s 82.04.350 are each amended to read as follows:

     This chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the horse racing commission; nor shall this chapter apply to any amounts received as purses for winning a race.

NEW SECTION. Sec. 3.  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 feed for horses.

NEW SECTION. Sec. 4.  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 feed for horses.

NEW SECTION. Sec. 5.  This act shall take effect July 1, 1996.

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