CERTIFICATION OF ENROLLMENT

                        SENATE BILL 5383

                   Chapter 139, Laws of 1997

                        55th Legislature

                      1997 Regular Session

COLLECTION OF SALES TAX ON MANUFACTURED HOUSING--ADMINISTRATION

                    EFFECTIVE DATE:  7/1/97

Passed by the Senate March 17, 1997   YEAS 47   NAYS 0               BOB MORTON President of the Senate Passed by the House April 10, 1997   YEAS 98   NAYS 0

CERTIFICATE I, Mike O=Connell, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  SENATE BILL 5383 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 April 22, 1997 Place Style On Codes above, and Style Off Codes below.

FILED                      April 22, 1997 - 4:38 p.m.

GARY LOCKE Governor of the State of Washington

Secretary of State                   State of Washington

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                         SENATE BILL 5383

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             Passed Legislature - 1997 Regular Session

State of Washington      55th Legislature     1997 Regular Session

By Senators Winsley and Prentice

Read first time 01/24/97.  Referred to Committee on Ways & Means.

Facilitating the collection of sales tax on manufactured housing. 

    AN ACT Relating to the collection of sales tax on manufactured housing; creating a new section; repealing RCW 82.08.065; providing an effective date; and declaring an emergency.

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

NEW SECTION. Sec. 1.  RCW 82.08.065 was adopted to facilitate the prompt collection of sales tax on mobile homes by the county auditors contemporaneous with issuance of title.  Subsequent legislation rendered the statute ineffective for accomplishing the purpose and has in fact unnecessarily contributed to delay in both titling and tax collection, thereby having a negative impact on consumers, the manufactured housing industry, and the state.  Therefore, the legislature finds that the situation will be resolved by returning to the tax collection system in place before the enactment of RCW 82.08.065.

NEW SECTION. Sec. 2.  RCW 82.08.065 and 1991 c 327 s 5, 1990 c 171 s 8, & 1987 c 89 s 1 are each repealed.

NEW SECTION. Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997.

    Passed the Senate March 17, 1997.

    Passed the House April 10, 1997.

Approved by the Governor April 22, 1997.

    Filed in Office of Secretary of State April 22, 1997.