H-2189.1 _______________________________________________
HOUSE BILL 2182
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State of Washington 55th Legislature 1997 Regular Session
By Representatives Pennington, Hatfield, Costa, O'Brien, Kessler, Anderson and Mielke
Read first time 02/26/97. Referred to Committee on Finance.
AN ACT Relating to sales and use tax relief for disaster victims; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an effective date; 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 shall not apply to sales of the following:
(a) Labor and services rendered in respect to repairing buildings damaged by a disaster or constructing new buildings to replace buildings destroyed by a disaster, if the buildings are located in a county or Indian nation declared as a federal disaster area eligible for individual assistance during the period November 1, 1995, through June 30, 1997.
(b) Tangible personal property that becomes an ingredient or component of such buildings during the course of repair or construction.
(2) A person claiming exemption under this section shall present to the department proof showing that he or she has received one or more of the following forms of disaster assistance:
(a) Housing assistance grant from the federal emergency management agency to repair a damaged home;
(b) Small business administration loan to repair damages to a residential or commercial building; or
(c) Farm service agency loan to repair damages to farm property.
(3) The department shall verify an applicant's eligibility and issue a special disaster assistance certificate to qualified persons.
(4) A person claiming this exemption at the time of sale shall:
(a) Provide the seller with a copy of his or her special disaster assistance certificate; and
(b) Display to the seller a valid Washington state driver's license or other valid identification card that has a photograph of the holder; and
(c) Complete an exemption certificate in a form and manner prescribed by the department. The exemption certificate must contain the name, address, and telephone number of the buyer, and a list of items purchased, price of the items, and the date of the purchase.
(5) The seller shall retain a copy of the exemption certificate and the special disaster assistance certificate.
(6) This section expires July 1, 1998.
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
(1) The provisions of this chapter do not apply in respect to the use of tangible personal property that becomes an ingredient or component of buildings during the course of repairing buildings damaged by a disaster or constructing new buildings to replace buildings destroyed by a disaster, if the buildings are located in a county or Indian nation declared as a federal disaster area eligible for individual assistance during the period November 1, 1995, through June 30, 1997.
(2) This section expires July 1, 1998.
NEW SECTION. Sec. 3. 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 July 1, 1997.
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