VETO MESSAGE ON SB 5157-S

                   May 20, 1997

To the Honorable President and Members,

  The Senate of the State of Washington

Ladies and Gentlemen:

     I am returning herewith, without my approval, Substitute Senate Bill No. 5157 entitled:

"AN ACT Relating to sales and use tax exemptions for victims of inclement weather that led to a declaration of a disaster area;"

     Substitute Senate Bill No. 5157 would have established a sales and use tax exemption for labor, services and materials used in repairing buildings, and replacement of private automobiles damaged by natural disasters occurring between November 1, 1995 and June 30, 1997.

     I agree that it is important to assist victims of natural disasters, but I do not believe this bill is the way to do it.  Many people would be unable to take advantage of the exemption since they have already repaired or replaced damaged buildings and automobiles.  In order to be effective and fair, this bill would have needed to be in place prior to the natural disasters.

     This bill represents a well-intentioned effort to help the victims of weather-related natural disasters.  However, the defects of the bill more than offset its good intentions.  The program it establishes would be readily subject to fraudulent abuse, and would require extensive and burdensome record keeping by private businesses.

     For these reasons, I have vetoed Substitute Senate Bill No. 5157 in its entirety.

                   Respectfully submitted,

                   Gary Locke

                   Governor