S-1392.1  _______________________________________________

                         SENATE BILL 5777

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senator Swecker

Read first time 02/12/97.  Referred to Committee on Ways & Means.

Exempting from sales and use tax materials used in repair processes.

    AN ACT Relating to tax exemptions for materials used in repair processes; 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 sales of materials consumed in a repair process that were purchased by the person performing the repairs and that were subject to deferred sales tax even though the materials were separately charged to the person's customer.

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

    The tax imposed by this chapter does not apply in respect to the use of materials consumed in a repair process that were purchased by the person performing the repairs and that were subject to deferred sales tax even though the materials were separately charged to the person's customer.

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