H-4454.1          _______________________________________________

                                  HOUSE BILL 2861

                  _______________________________________________

State of Washington              54th Legislature             1996 Regular Session

By Representatives Carlson, Mulliken, Jacobsen, Van Luven, Blanton, Benton, Scheuerman, Basich, Goldsmith, Delvin and Quall

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

Exempting sales of academic transcripts from B&O, sales, and use taxes.

     AN ACT Relating to excise tax exemptions for academic transcripts; 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 does not apply to amounts received from sales of academic transcripts by educational institutions.

NEW SECTION. Sec. 2.  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 academic transcripts by educational institutions.

NEW SECTION. Sec. 3.  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 academic transcripts.

NEW SECTION. Sec. 4.  This act shall take effect July 1, 1996.

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