S-1866.2  _______________________________________________

                         SENATE BILL 6046

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Senators Long, Wood, Haugen, Strannigan, McAuliffe, Quigley, Loveland, Oke and Winsley

Read first time 02/28/95.  Referred to Committee on Ways & Means.

Providing tax exemptions for new construction of alternative housing for youth in need.

    AN ACT Relating to tax exemptions for new construction of alternative housing for youth in need; adding a new chapter to Title 82 RCW; and declaring an emergency.

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

NEW SECTION. Sec. 1.  Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

    (1) "Applicant" means a person applying for a tax exemption under this chapter.

    (2) "Person" has the meaning given in RCW 82.04.030.

    (3) "Department" means the department of revenue.

    (4) "Investment project" means new construction of alternative housing of no more than twenty beds for youth in need.

    (5) "New construction of alternative housing for youth in need" means alternative housing of no more than twenty beds for which construction is commenced after the effective date of this act and prior to July 1, 1996.

    (6) "Recipient" means a person receiving a tax exemption under this chapter.

    (7) "Certificate holder" means an applicant to whom a tax exemption certificate has been issued.

    (8) "Operationally complete" means constructed or improved to the point of being functionally useable for alternative housing for youth in need.

    (9) "Initiation of construction" means the date upon which on-site construction commences.

NEW SECTION. Sec. 2.  Sales of items necessary for new construction of alternative housing for youth in need to health or social welfare organizations, as defined in RCW 82.04.431, are exempt from taxes under chapters 82.08, 82.12, and 82.14 RCW as provided in this chapter.

NEW SECTION. Sec. 3.  Application for exemption of taxes under this chapter shall be made before initiation of new construction and acquisition of items necessary for new construction of alternative housing for youth in need.  The application shall be made to the department in a form and manner prescribed by the department.  The application shall contain information regarding the location of the investment project, estimated or actual costs, time schedules for completion and operation, and other information required by the department.  The department shall rule on the application within sixty days.

NEW SECTION. Sec. 4.  (1) The department shall issue a sales and use tax exemption certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each investment project.  The use of the certificate shall be governed by rules established by the department.

    (2) This section shall expire January 1, 1996.

NEW SECTION. Sec. 5.  Chapter 82.32 RCW applies to the administration of this chapter.

NEW SECTION. Sec. 6.  Applications and any other information received by the department under this chapter is not confidential and is subject to disclosure.

NEW SECTION. Sec. 7.  If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION. Sec. 8.  Sections 1 through 7 of this act shall constitute a new chapter in Title 82 RCW.

NEW SECTION. Sec. 9.  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 immediately.

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