S-0915.1  _______________________________________________

 

                         SENATE BILL 5377

          _______________________________________________

 

State of Washington      55th Legislature     1997 Regular Session

 

By Senators Wood, Haugen, Oke, Prentice, Sellar and Rasmussen

 

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

 

Granting sales and use tax exemptions relating to railroad property and fuel.



    AN ACT Relating to sales and use tax exemption for labor and property used in relation to railroad property and fuel used in rail transportation; adding new sections to chapter 82.08 RCW; and adding new sections 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 the sale of or charge made for labor and service rendered and property purchased or used in respect to the building, repairing, rehabilitating, improving, maintaining, or expanding of rail transportation rights of way, tracks, signals, bridges, tunnels, trestles, or facilities, including switching yards, terminals, and the sites of those facilities.

 

    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 does not apply to sales of fuel for use in rail transportation.

 

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

    This chapter does not apply in respect to the use of property purchased or used in respect to the building, repairing, rehabilitating, improving, maintaining, or expanding of rail transportation rights of way, tracks, signals, bridges, tunnels, trestles, or facilities, including switching yards, terminals, and the sites of those facilities.

 

    NEW SECTION.  Sec. 4.  A new section is added to chapter 82.12 RCW to read as follows:

    The tax levied by RCW 82.12.020 does not apply to the use of fuel in rail transportation.

 


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