VETO MESSAGE ON SB 5559

                   May 9, 1997

To the Honorable President and Members,

  The Senate of the State of Washington

Ladies and Gentlemen:

     I am returning herewith, without my approval, Senate Bill No. 5559 entitled:

"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;"

     Senate Bill No. 5559 would provide a sales and use tax exemption for coin-operated self-service motor vehicle wash and wax facilities.  No other coin-operated vending machines in Washington are granted an exemption from the sales and use tax (except for pay telephones on the justification that they are a necessity).  It would not be good precedent to begin creating new tax exemptions for coin-operated vending machines.

     For this reason, I have vetoed Senate Bill No. 5559 in its entirety.

                   Respectfully submitted,

                   Gary Locke

                   Governor