H-0296.1  _______________________________________________

                          HOUSE BILL 1182

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Representatives Sterk, O'Brien, Crouse and Delvin

Read first time 01/16/97.  Referred to Committee on Finance.

Exempting purchases by law enforcement agencies from sales and use taxes.

    AN ACT Relating to sales and use tax relief for law enforcement agencies; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

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 does not apply to sales to general authority law enforcement agencies.  The sole method of administering this exemption is by refund as provided in this section.

    As used in this section, "general authority law enforcement agency" has the meaning given to "general authority Washington law enforcement agency" in RCW 10.93.020, except "general authority law enforcement agency" is not limited to Washington agencies.  "General authority law enforcement agency" also includes the criminal justice training commission.

    Buyers eligible for an exemption under this section shall pay tax to the seller as otherwise required under this chapter.  The buyer may then apply to the department for refund of tax paid including tax paid on the same taxable event under chapter 82.14 RCW.  Along with the application, the buyer shall include invoices, receipts, or other documentation establishing the amount of tax paid, the seller, and the location of the sale.   The department shall make refunds under this section at least quarterly.

    Moneys refunded under this section shall be used solely for criminal justice purposes.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter do not apply with respect to any use by general authority law enforcement agencies, as defined in section 1 of this act.

NEW SECTION. Sec. 3.  This act takes effect August 1, 1997.

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