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ENGROSSED SUBSTITUTE SENATE BILL 6284
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Passed Legislature - 1996 Regular Session
State of Washington 54th Legislature 1996
Regular Session
By
Read first time 01/25/96.
Providing sales and use tax exemptions
for public records.
AN ACT Relating to
sales and use tax exemptions for public records; adding a new section to
chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an
effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
NEW SECTION. Sec.
1. 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 the sale of public records by state and local
agencies, as the terms are defined in RCW 42.17.020, that are copied under a
request for the record for which no fee is charged other than a statutorily set
fee or a fee to reimburse the agency for its actual costs directly incident to
the copying. A request for a record includes a request for a document not
available to the public but available to those persons who by law are allowed
access to the document, such as requests for fire reports, law enforcement
reports, taxpayer information, and academic transcripts.
NEW SECTION. Sec.
2. A new section is added
to chapter 82.12 RCW to read as follows:
The provisions of this
chapter shall not apply with respect to the use of public records sold by state
and local agencies, as the terms are defined in RCW 42.17.020, that are
obtained under a request for the record for which no fee is charged other than
a statutorily set fee or a fee to reimburse the agency for its actual costs
directly incident to the copying. A request for a record includes a request
for a document not available to the public but available to those persons who
by law are allowed access to the document, such as requests for fire reports,
law enforcement reports, taxpayer information, and academic transcripts.
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 April 1, 1996.
