BP BHEAD INT S [atlas:bill]

AN ACT Relating to exempting unassisted self-service motor vehicle wash, wax, and vacuum services rendered through coin-operated devices 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:

(1) Subject to the limitations in subsections (2) through (4) of this section, the tax levied by RCW 82.08.020 does not apply to the furnishing at a self-service motor vehicle wash and wax facility of washing, waxing, and vacuuming a motor vehicle or other personal property, if the purchaser or user of the service washes, waxes, or vacuums the person's motor vehicle or other property at the facility, exclusively by means of coin-operated devices, whether automatic or manually operated, belonging to the vendor, without assistance from an employee of the vendor. For the purposes of this section, "coin-operated devices" includes equipment operated by tokens or currency.

(2) In order to qualify for the tax exemption under subsection (1) of this section, the owner or operator of the facility must certify to the department that:

(a) The facility uses no more than four gallons of water per minute in its self-service wand bays during its automobile and light truck high-pressure cycles, and five gallons of water per minute in its recreational vehicle and truck bays;

(b) The facility uses no more than one-half gallon of water per minute in its self-service wand bays during the foaming brush cycle;

(c) The facility uses no more than one gallon of water per minute in its self-service wand bays during the tire cleaner and presoak cycles;

(d) The facility uses no more than two gallons of water per minute in its self-service wand bays during the spot-free final rinse cycle;

(e) The facility uses no more than thirty gallons per minute, or seventy-five gallons total, to wash a vehicle with the basic wash in an automatic bay, if any; and

(f) The facility is connected to a sanitary sewer into which all of the facility's effluent is drained or otherwise legally disposed of.

(3) An annual certification under subsection (2) of this section must include a certification by an independent backflow prevention inspector verifying the facility owner or operator's assertions.

(4) The facility's owner or operator must provide the certifications under subsections (2) and (3) of this section and this subsection annually.

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

(1) Subject to the limitations in subsections (2) through (4) of this section, the provisions of this chapter do not apply with respect to the use of the furnishing at a self-service motor vehicle wash and wax facility of the service of washing, waxing, and vacuuming a motor vehicle or other personal property, if the purchaser or user of the service washes, waxes, or vacuums the person's motor vehicle or other tangible property at the facility, exclusively by means of coin-operated devices, whether automatic or manually operated, belonging to the vendor, without assistance from an employee of the vendor. For the purposes of this section, "coin-operated devices" includes equipment operated by tokens or currency.