S-4803.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 5309

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Morton and Anderson)

Read first time 02/10/98.

Providing excise tax exemptions related to horses. 

    AN ACT Relating to excise tax exemptions related to horses; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

    This chapter shall not apply to any person in respect to the business of boarding, breeding, or selling horses.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.08 RCW to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales of feed for horses.

NEW SECTION. Sec. 3.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter shall not apply in respect to the use of feed for horses.

NEW SECTION. Sec. 4.  This act takes effect July 1, 1998.

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