S-0816.1  _______________________________________________

                         SENATE BILL 5475

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Brown, Kohl, Benton, Long, Patterson, Goings, Oke and Winsley

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

Exempting college textbooks from sales and use taxes.

    AN ACT Relating to excise taxation of college textbooks; 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:

    (1) The tax levied by RCW 82.08.020 shall not apply to sales of textbooks required for courses at institutions of higher education, subject to the requirements of this section.  A seller is not required to make tax exempt sales under this section.  If a seller chooses to make a tax exempt textbook sale under this section, the seller shall obtain from the instructor or the institution of higher education, in good faith, documentation showing that the textbook is a required textbook.  The seller shall maintain this documentation as part of the records required under RCW 82.32.070.

    (2) As used in this section:

    (a) AInstitution of higher education@ means a college or university which is accredited by an accrediting association recognized as such by rule of the higher education coordinating board.

    (b) ARequired@ means required by the instructor of a course.

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 in respect to the use of textbooks required for courses at institutions of higher education.  The definitions in section 1 of this act apply to this section.

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