H-4094.1  _______________________________________________

                          HOUSE BILL 2718

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Representatives Dickerson, Thompson, Dunshee, Morris, Radcliff, Wolfe, Van Luven, Johnson, Mason, Keiser, O'Brien and Sullivan

Read first time 01/19/98.  Referred to Committee on Finance.

Providing tax exemptions for books.

    AN ACT Relating to tax exemptions for books; 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 books.  For the purposes of this section, "books" means publications substantially bound between protective covers, but does not include magazines and newspapers.

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 the use of books.  For the purposes of this section, "books" means publications substantially bound between protective covers, but does not include magazines and newspapers.

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