S-0493.1  _______________________________________________

                         SENATE BILL 5383

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Winsley and Prentice

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

Facilitating the collection of sales tax on manufactured housing.

    AN ACT Relating to the collection of sales tax on manufactured housing; creating a new section; repealing RCW 82.08.065; providing an effective date; and declaring an emergency.

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

NEW SECTION. Sec. 1.  RCW 82.08.065 was adopted to facilitate the prompt collection of sales tax on mobile homes by the county auditors contemporaneous with issuance of title.  Subsequent legislation rendered the statute ineffective for accomplishing the purpose and has in fact unnecessarily contributed to delay in both titling and tax collection, thereby having a negative impact on consumers, the manufactured housing industry, and the state.  Therefore, the legislature finds that the situation will be resolved by returning to the tax collection system in place before the enactment of RCW 82.08.065.

NEW SECTION. Sec. 2.  RCW 82.08.065 and 1991 c 327 s 5, 1990 c 171 s 8, & 1987 c 89 s 1 are each repealed.

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 July 1, 1997.

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