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SENATE
BILL 5559
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Passed
Legislature - 1997 Regular Session
State of Washington 55th
Legislature 1997 Regular Session
By
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.
