S-0716.1  _______________________________________________

                         SENATE BILL 5080

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Kohl, Franklin, Haugen, Hargrove, Fairley, Rasmussen, Bauer, Sheldon, Winsley, Goings, Brown, Patterson and Zarelli

Read first time 01/14/97.  Referred to Committee on Ways & Means.

Providing sales and use tax exemptions for property damaged during extreme weather conditions.

    AN ACT Relating to sales and use tax exemptions for the replacement of property damaged during extreme weather conditions; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; 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 before December 31, 1997, of the following:

    (a) Labor and services rendered in respect to repair or replacement of residential buildings damaged or destroyed as a result of weather conditions occurring between December 15, 1996, and January 15, 1997;

    (b) Tangible personal property that becomes an ingredient or component of the residential buildings during the course of the repair or replacement; and

    (c) The following tangible personal property purchased to replace property damaged or destroyed as a result of weather conditions occurring between December 15, 1996, and January 15, 1997:

    (i) Upholstered sofas, couches, loveseats, armchairs, and recliners;

    (ii) Dining tables and chairs;

    (iii) Bed mattresses and foundations;

    (iv) Clothes washers and dryers;

    (v) Stoves, ranges, and conventional ovens;

    (vi) Refrigerators and freezers;

    (vii) Dishwashers;

    (viii) Garbage disposals and trash compactors;

    (ix) Water heaters; and

    (x) Private automobiles, if replacing a private automobile that was registered and licensed in this state at the time of the damage or destruction.

    (3) 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 such proof of loss as the department may require by rule.

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 in respect to the use of tangible personal property purchased or acquired between December 15, 1996, and January 15, 1997, that would be exempt from sales tax under section 1 of this act if the property were purchased or acquired in a retail sale in this state.

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 immediately.

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