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SENATE
BILL 5353
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Passed
Legislature - 1997 Regular Session
State of Washington 55th
Legislature 1997 Regular Session
By
Read first time 01/24/97.
Referred to Committee on Ways & Means.
Limiting the tax
exemption for motor vehicles.
AN
ACT Relating to limiting a tax exemption for motor vehicles; and amending RCW
82.12.0251.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.12.0251 and 1987 c 27 s 1 are each amended to read as follows:
The
provisions of this chapter shall not apply in respect to the use of any article
of tangible personal property brought into the state of Washington by a
nonresident thereof for his or her use or enjoyment while temporarily within
the state of Washington unless such property is used in conducting a
nontransitory business activity within the state of Washington; or in respect
to the use by a nonresident of Washington of a motor vehicle or trailer which
is registered or licensed under the laws of the state of his or her residence,
and which is not required to be registered or licensed under the laws of
Washington, including motor vehicles or trailers exempt pursuant to a
declaration issued by the department of licensing under RCW 46.85.060; or in
respect to the use of household goods, personal effects, and private ((automobiles))
motor vehicles, not including motor homes, by a bona fide resident of
Washington, or nonresident members of the armed forces who are stationed
in Washington pursuant to military orders, if such articles were acquired and
used by such person in another state while a bona fide resident thereof and
such acquisition and use occurred more than ninety days prior to the time he or
she entered Washington.
For purposes of this section, "state" means a state of
the United States, any political subdivision thereof, the District of Columbia,
and any foreign country or political subdivision thereof.
