S-1208.1  _______________________________________________

                         SENATE BILL 5914

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Strannigan, Wojahn, Bauer, Winsley, Swecker, Haugen, Johnson and Schow

Read first time 02/19/97.  Referred to Committee on Ways & Means.

Exempting sales, use, and distribution of magazines and periodicals by subscription.

    AN ACT Relating to tax exemptions for sales, use, and distribution of magazines and periodicals by subscription; amending RCW 82.08.02535; and adding a new section to chapter 82.12 RCW.

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

    Sec. 1.  RCW 82.08.02535 and 1995 2nd sp.s. c 8 s 1 are each amended to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to the sales and distribution of magazines or periodicals by subscription ((for the purposes of fund-raising by (1) educational institutions as defined in RCW 82.04.170, or (2) nonprofit organizations engaged in activities primarily for the benefit of boys and girls nineteen years and younger)).

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 magazines or periodicals sold or distributed by subscription.

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