S-0705.1  _______________________________________________

                         SENATE BILL 5356

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Patterson, McAuliffe, Strannigan, Roach, Brown, Oke, Sheldon, Bauer, Franklin, Benton, Wojahn, Kline, Winsley, Rasmussen and Schow

Read first time 01/24/97.  Referred to Committee on Ways & Means.

Exempting school construction projects from sales and use taxes.

    AN ACT Relating to excise tax exemptions for school construction projects; 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:

    The tax levied by RCW 82.08.020 does not apply to sales of:

    (1) Items that become components of a public school, as defined in RCW 28A.150.010; or

    (2) Labor and services rendered for constructing, repairing, decorating, or improving a public school, as defined in RCW 28A.150.010.

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 items that become components of a public school, as defined in RCW 28A.150.010.

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