H-0294.1  _______________________________________________

                          HOUSE BILL 1794

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State of Washington      55th Legislature     1997 Regular Session

By Representatives Pennington, Hatfield and Mielke

Read first time 02/10/97.  Referred to Committee on Finance.

Exempting jail construction from sales and use taxes.

    AN ACT Relating to exempting jail construction from sales and use taxes; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

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 of:

    (1) Items that become components of a jail as defined in RCW 70.48.020; or

    (2) Labor and services rendered for constructing, repairing, decorating, or improving a jail as defined in RCW 70.48.020.

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 in respect to the use of items that become components of a jail as defined in RCW 70.48.020.

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