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ENGROSSED
SUBSTITUTE HOUSE BILL 1011
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State of Washington 55th
Legislature 1997 Regular Session
By
Read first time 02/10/97.
Exempting
state and county ferry fuel sales and use tax.
AN
ACT Relating to state and county ferries; reenacting and amending RCW
82.08.0255 and 82.12.0256; providing an effective date; and declaring an
emergency.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.08.0255 and 1983 1st ex.s. c 35 s 2 and 1983 c 108 s 1 are each reenacted
and amended to read as follows:
(1)
The tax levied by RCW 82.08.020 shall not apply to sales of:
(a)
Motor vehicle fuel used in aircraft by the manufacturer thereof for research,
development, and testing purposes; and
(b)
Motor vehicle and special fuel if:
(i)
The fuel is purchased for the purpose of public transportation and the
purchaser is entitled to a refund or an exemption under RCW 82.36.275 or
82.38.080(9); ((or))
(ii)
The fuel is purchased by a private, nonprofit transportation provider certified
under chapter 81.66 RCW and the purchaser is entitled to a refund or an
exemption under RCW 82.36.285 or 82.38.080(8); ((or))
(iii)
The fuel is purchased for marine use by the state ferry system or by a
county ferry system authorized under RCW 36.54.010; or
(iv)
The fuel is taxable under chapter 82.36 or 82.38 RCW.
(2)
Any person who has paid the tax imposed by RCW 82.08.020 on the sale of special
fuel delivered in this state shall be entitled to a credit or refund of such
tax with respect to fuel subsequently established to have been actually
transported and used outside this state by persons engaged in interstate
commerce. The tax shall be claimed as a credit or refunded through the tax
reports required under RCW 82.38.150.
Sec.
2. RCW
82.12.0256 and 1983 1st ex.s. c 35 s 3 and 1983 c 108 s 2 are each reenacted
and amended to read as follows:
The
provisions of this chapter shall not apply in respect to the use of:
(1)
Motor vehicle fuel used in aircraft by the manufacturer thereof for research,
development, and testing purposes; and
(2)
Special fuel purchased in this state upon which a refund is obtained as
provided in RCW 82.38.180(2); ((and))
(3)
Motor vehicle and special fuel if:
(a)
The fuel is used for the purpose of public transportation and the purchaser is
entitled to a refund or an exemption under RCW 82.36.275 or 82.38.080(9); ((or))
(b)
The fuel is purchased by a private, nonprofit transportation provider certified
under chapter 81.66 RCW and the purchaser is entitled to a refund or an
exemption under RCW 82.36.285 or 82.38.080(8); ((or))
(c)
The fuel is purchased for marine use by the state ferry system or by a
county ferry system authorized under RCW 36.54.010; or
(d)
The fuel is taxable under chapter 82.36 or 82.38 RCW: PROVIDED, That the use
of motor vehicle and special fuel upon which a refund of the applicable fuel
tax is obtained shall not be exempt under this subsection (3)(((c))) (d),
and the director of licensing shall deduct from the amount of such tax to be
refunded the amount of tax due under this chapter and remit the same each month
to the department of revenue.
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.
