CERTIFICATION OF ENROLLMENT

                        SENATE BILL 5353

                   Chapter 301, Laws of 1997

                        55th Legislature

                      1997 Regular Session

USE TAX EXEMPTIONS FOR MOTOR VEHICLES USED BY RESIDENTS IF ACQUIRED WHILE RESIDENT ELSEWHERE

                    EFFECTIVE DATE:  7/27/97

Passed by the Senate April 8, 1997   YEAS 45   NAYS 0                BRAD OWEN President of the Senate Passed by the House April 17, 1997   YEAS 95   NAYS 2

CERTIFICATE I, Mike O=Connell, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  SENATE BILL 5353 as passed by the Senate and the House of Representatives on the dates hereon set forth.

CLYDE BALLARD Speaker of the       House of Representatives

MIKE O'CONNELL                             Secretary

Approved May 9, 1997 Place Style On Codes above, and Style Off Codes below.

FILED                         May 9, 1997 - 1:48 p.m.

GARY LOCKE Governor of the State of Washington

Secretary of State                   State of Washington

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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 Senators Benton, Wood, Brown, Rossi, Stevens and Winsley

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.

    Passed the Senate April 8, 1997.

    Passed the House April 17, 1997.

Approved by the Governor May 9, 1997.

    Filed in Office of Secretary of State May 9, 1997.