CERTIFICATION OF ENROLLMENT

 

                        HOUSE BILL 2476

 

 

                   Chapter 167, Laws of 1998

 

 

 

 

                        55th Legislature

                      1998 Regular Session

 

 

MACHINERY AND IMPLEMENTS USED IN FARMING TRANSPORTED OUTSIDE THE STATE--TAX EXEMPTIONS

 

 

 

                    EFFECTIVE DATE:  6/11/98

Passed by the House February 11, 1998  Yeas 95   Nays 0

 

 

 

             CLYDE BALLARD

Speaker of the

      House of Representatives

 

Passed by the Senate March 3, 1998

  Yeas 49   Nays 0

             CERTIFICATE

 

I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2476  as passed by the House of Representatives and the Senate on the dates hereon set forth.

 

 

 

               BRAD OWEN

President of the Senate

          TIMOTHY A. MARTIN

                          Chief Clerk

 

 

Approved March 27, 1998 Place Style On Codes above, and Style Off Codes below.    

                                FILED          

 

 

          March 27, 1998 - 10:00 a.m.

 

 

 

              GARY LOCKE

Governor of the State of Washington

                   Secretary of State

                  State of Washington


          _______________________________________________

 

                          HOUSE BILL 2476

          _______________________________________________

 

             Passed Legislature - 1998 Regular Session

 

State of Washington      55th Legislature     1998 Regular Session

 

By Representatives Schoesler, Sheahan, Honeyford, Sump, Mulliken, Buck, Chandler, McMorris and Zellinsky

 

Read first time 01/14/98.  Referred to Committee on Finance.

Providing a sales tax exemption for parts used for and repairs to farm machinery and implements used outside the state. 


    AN ACT Relating to sales tax exemptions for parts for and repairs to machinery and implements for use in conducting a farming activity transported immediately outside the state; and amending RCW 82.08.0268.

 

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

 

    Sec. 1.  RCW 82.08.0268 and 1980 c 37 s 35 are each amended to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of:

    (1) Machinery and implements for use in conducting a farming activity((,));

    (2) Parts for machinery and implements for use in conducting a farming activity; and

    (3) Labor and services for the repair of machinery, implements, and parts for use in conducting a farming activity,

when such machinery ((and)), implements, and parts will be transported immediately outside the state.  As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall ((be made for each such sale, to)) be retained as a business record of the seller.


    Passed the House February 11, 1998.

    Passed the Senate March 3, 1998.

Approved by the Governor March 27, 1998.

    Filed in Office of Secretary of State March 27, 1998.