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HOUSE
BILL 1157
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Passed
Legislature - 1995 Regular Session
State of Washington 54th
Legislature 1995 Regular Session
By
Read first time 01/16/95.
Referred to Committee on Trade & Economic Development.
Modifying sales and
use tax exemptions regarding motor vehicles and trailers used for transporting
persons or property for hire.
AN ACT
Relating to sales and use tax exemptions for motor vehicles and trailers to be
used for the purpose of transporting persons or property for hire; amending RCW
82.08.0263 and 82.12.0254; providing an effective date; and declaring an
emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.08.0263 and 1980 c 37 s 30 are each amended to read as follows:
The
tax levied by RCW 82.08.020 shall not apply to sales of motor vehicles and
trailers to be used for the purpose of transporting therein persons or property
for hire in interstate or foreign commerce whether such use is by the owner or
whether such motor vehicles and trailers are leased to the user with or without
drivers: PROVIDED, That the purchaser or user must be the holder of a carrier
permit issued by the Interstate Commerce Commission ((and that the vehicles
will first move upon the highways of this state from the point of delivery in
this state to a point outside of this state under the authority of a
one-transit permit issued by the director of licensing pursuant to the
provisions of RCW 46.16.160)).
Sec.
2. RCW
82.12.0254 and 1980 c 37 s 54 are each amended to read as follows:
The
provisions of this chapter shall not apply in respect to the use of any
airplane, locomotive, railroad car, or watercraft used primarily in conducting
interstate or foreign commerce by transporting therein or therewith property
and persons for hire or used primarily in commercial deep sea fishing
operations outside the territorial waters of the state, and in respect to use
of tangible personal property which becomes a component part of any such
airplane, locomotive, railroad car, or watercraft, and in respect to the use by
a nonresident of this state of any motor vehicle or trailer used exclusively in
transporting persons or property across the boundaries of this state and in
intrastate operations incidental thereto when such motor vehicle or trailer is
registered and licensed in a foreign state and in respect to the use by a
nonresident of this state of any motor vehicle or trailer so registered and
licensed and used within this state for a period not exceeding fifteen
consecutive days under such rules as the department of revenue shall adopt:
PROVIDED, That under circumstances determined to be justifiable by the
department of revenue a second fifteen day period may be authorized consecutive
with the first fifteen day period; and for the purposes of this exemption the
term "nonresident" as used herein, shall include a user who has one
or more places of business in this state as well as in one or more other
states, but the exemption for nonresidents shall apply only to those vehicles
which are most frequently dispatched, garaged, serviced, maintained, and
operated from the user's place of business in another state; and in respect to
the use by the holder of a carrier permit issued by the Interstate Commerce
Commission of any motor vehicle or trailer whether owned by or leased with or
without driver to the permit holder and used in substantial part in the normal
and ordinary course of the user's business for transporting therein persons or
property for hire across the boundaries of this state ((if the first use of
which within this state is actual use in conducting interstate or foreign
commerce)); and in respect to the use of any motor vehicle or trailer while
being operated under the authority of a one-transit permit issued by the
director of licensing pursuant to RCW 46.16.160 and moving upon the highways
from the point of delivery in this state to a point outside this state; and in respect
to the use of tangible personal property which becomes a component part of any
motor vehicle or trailer used by the holder of a carrier permit issued by the
Interstate Commerce Commission authorizing transportation by motor vehicle
across the boundaries of this state whether such motor vehicle or trailer is
owned by or leased with or without driver to the permit holder.
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.
