H-1925.1 _______________________________________________
HOUSE BILL 2101
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State of Washington 55th Legislature 1997 Regular Session
By Representatives Buck and Sheldon
Read first time 02/20/97. Referred to Committee on Finance.
AN ACT Relating to sales and use tax relief for business damaged by weather conditions; adding new sections to chapter 82.08 RCW; adding new sections to chapter 82.12 RCW; providing expiration dates; 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:
(1) The tax levied by RCW 82.08.020 does not apply to sales of the following:
(a) Labor and services rendered in respect to repairing commercial buildings damaged by weather conditions or constructing new commercial buildings to replace commercial buildings destroyed by weather conditions, if the buildings are located in a county or Indian Nation listed in Presidential Disaster Declaration DR-1079-WA or DR-1100-WA as amended; or
(b) Tangible personal property that becomes an ingredient or component of such commercial buildings during the course of such repair or construction.
(2) A person claiming exemption under this section shall:
(a) Provide the seller with an exemption certificate in a form and manner prescribed by the department by rule;
(b) Display to the seller a valid Washington driver's license or other valid identification card that has a photograph of the holder; and
(c) Present to the seller a copy of a letter or other documentation showing that the buyer is the recipient of federal disaster assistance.
NEW SECTION. Sec. 2. A new section is added to chapter 82.08 RCW to read as follows:
(1) The tax levied by RCW 82.08.020 does not apply to sales of tangible personal property damaged by weather conditions that is used for commercial purposes to a resident of a county or Indian Nation listed in Presidential Disaster Declaration DR-1079-WA or DR-1100-WA as amended.
(2) A person claiming exemption under this section shall:
(a) Provide the seller with an exemption certificate in a form and manner prescribed by the department by rule;
(b) Display to the seller a valid Washington driver's license or other valid identification card that has a photograph of the holder; and
(c) Present to the seller a copy of a letter or other documentation showing that the buyer is the recipient of federal disaster assistance.
NEW SECTION. Sec. 3. 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 tangible personal property that becomes an ingredient or component of commercial buildings during the course of repairing commercial buildings damaged by weather conditions or constructing new commercial buildings to replace commercial buildings destroyed by weather conditions, if the buildings are located in a county or Indian Nation listed in Presidential Disaster Declaration DR-1079-WA or DR-1100-WA as amended.
NEW SECTION. Sec. 4. 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 tangible personal property by a resident of a county or Indian Nation listed in Presidential Disaster Declaration DR-1079-WA or DR-1100-WA as amended, if the property is used for commercial purposes and the property replaces a like item that was lost or destroyed in the weather conditions.
NEW SECTION. Sec. 5. Sections 1 and 3 of this act expire March 31, 1998. Sections 2 and 4 of this act expire September 31, 1997.
NEW SECTION. Sec. 6. 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 takes effect immediately.
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