CERTIFICATION OF ENROLLMENT

                        SENATE BILL 5755

                   Chapter 201, Laws of 1995

                        54th Legislature

                      1995 Regular Session

      USE TAX‑-EXEMPTION FOR PROPERTY DONATED TO NONPROFIT

                    CHARITABLE ORGANIZATION

                    EFFECTIVE DATE:  5/1/95

Passed by the Senate March 9, 1995   YEAS 47   NAYS 0 JOEL PRITCHARD President of the Senate Passed by the House April 13, 1995   YEAS 95   NAYS 0

CERTIFICATE I, Marty Brown, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 5755 as passed by the Senate and the House of Representatives on the dates hereon set forth.

CLYDE BALLARD Speaker of the        House of Representatives

MARTY BROWN                                  Secretary

Approved May 1, 1995 Place Style On Codes above, and Style Off Codes below.

FILED                             May 1, 1995 - 11:43 a.m.

MIKE LOWRY Governor of the State of Washington

Secretary of State                        State of Washington

                  _______________________________________________

                                 SENATE BILL 5755

                  _______________________________________________

                     Passed Legislature - 1995 Regular Session

State of Washington              54th Legislature             1995 Regular Session

By Senators Loveland, Newhouse, Spanel, Rasmussen and Haugen

Read first time 02/06/95.  Referred to Committee on Ways & Means.

Concerning the taxation of property donated to a nonprofit entity.

     AN ACT Relating to the application of use tax on donated property to nonprofit charitable organizations; adding a new section to chapter 82.12 RCW; 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 82.12 RCW to read as follows:

     This chapter shall not apply to the use by a nonprofit charitable organization or state or local governmental entity of any item of tangible personal property that has been donated to the nonprofit charitable organization or state or local governmental entity.

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 immediately.

     Passed the Senate March 9, 1995.

     Passed the House April 13, 1995.

Approved by the Governor May 1, 1995.

     Filed in Office of Secretary of State May 1, 1995.