CERTIFICATION OF ENROLLMENT

                   SUBSTITUTE HOUSE BILL 1279

                    Chapter 8, Laws of 1995

                        54th Legislature

                    1995 2nd Special Session

MAGAZINES‑-SALES TAX EXEMPTION FOR FUNDRAISING SUBSCRIPTION SALES

                    EFFECTIVE DATE:  7/1/95

Passed by the House May 24, 1995   Yeas 93   Nays 0 CLYDE BALLARD Speaker of the       House of Representatives Passed by the Senate May 24, 1995   Yeas 47   Nays 0

CERTIFICATE I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1279 as passed by the House of Representatives and the Senate on the dates hereon set forth.

R. LORRAINE WOJAHN President of the Senate

TIMOTHY A. MARTIN                           Chief Clerk

Approved June 15, 1995 Place Style On Codes above, and Style Off Codes below.

FILED                       June 15, 1995 - 4:15 p.m.

MIKE LOWRY Governor of the State of Washington

Secretary of State                   State of Washington

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                    SUBSTITUTE HOUSE BILL 1279

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           Passed Legislature - 1995 2nd Special Session

State of Washington      54th Legislature     1995 Regular Session

By House Committee on Finance (originally sponsored by Representatives Pennington, Morris, Schoesler, Campbell, Boldt, Carrell, Mielke, Van Luven, Hymes, McMahan, Mulliken, Foreman, Blanton, Sherstad, Elliot, Backlund, Johnson, L. Thomas and Huff)

Read first time 02/09/95.

Providing a sales tax exemption for certain sales of magazines by subscription.

    AN ACT Relating to sales and distribution of magazines by subscription; adding a new section to chapter 82.08 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 sales and distribution of magazines or periodicals by subscription for the purposes of fund-raising by (1) educational institutions as defined in RCW 82.04.170, or (2) nonprofit organizations engaged in activities primarily for the benefit of boys and girls nineteen years and younger.

NEW SECTION. Sec. 2.  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.

    Passed the House May 24, 1995.

    Passed the Senate May 24, 1995.

Approved by the Governor June 15, 1995.

    Filed in Office of Secretary of State June 15, 1995.