S-0056.1  _______________________________________________

                         SENATE BILL 5473

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Long, Hargrove, Swecker, West, Oke and Winsley

Read first time 01/28/97.  Referred to Committee on Ways & Means.

Providing a tax exemption for emergency service vehicles purchased or used by public agencies.

    AN ACT Relating to the retail sales and use taxation of emergency service vehicles purchased or used by public agencies; 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 shall not apply to sales to the state, political subdivisions of the state, and municipal corporations of motor vehicles that are designed and constructed specifically to provide emergency services other than law enforcement services, including medical-aid vehicles, ambulances, and fire engines.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter shall not apply with respect to the use by the state, political subdivisions of the state, and municipal corporations of motor vehicles that are designed and constructed specifically to provide emergency services other than law enforcement services, including medical-aid vehicles, ambulances, and fire engines.

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