S-0966.1  _______________________________________________

                         SENATE BILL 5559

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Hale, West, Loveland and Anderson

Read first time 01/31/97.  Referred to Committee on Ways & Means.

Exempting coin-operated services of car washes from sales and use tax.

    AN ACT Relating to exempting unassisted self-service motor vehicle wash, wax, and vacuum services rendered through coin-operated devices from sales and use taxes; 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 the furnishing at a self-service motor vehicle wash and wax facility of the service of washing, waxing, and vacuuming a motor vehicle or other tangible personal property, if the purchaser or user of the service washes, waxes, or vacuums the person's motor vehicle or other tangible property at the facility, exclusively by means of automatic or manually operated coin-operated devices belonging to the vendor, without assistance from an employee of the vendor.  For the purposes of this section, "coin-operated devices" includes equipment operated by tokens or currency.

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 with respect to the use of the furnishing at a self-service motor vehicle wash and wax facility of the service of washing, waxing, and vacuuming a motor vehicle or other tangible personal property, if the purchaser or user of the service washes, waxes, or vacuums the person's motor vehicle or other tangible property at the facility, exclusively by means of automatic or manually operated coin-operated devices belonging to the vendor, without assistance from an employee of the vendor.  For the purposes of this section, "coin-operated devices" includes equipment operated by tokens or currency.

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