S-0913.1  _______________________________________________

                         SENATE BILL 5309

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Morton and Anderson

Read first time 01/22/97.  Referred to Committee on Agriculture & Environment.

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; providing an effective date; 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 82.04 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 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.

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