H-0736.1  _______________________________________________

                          HOUSE BILL 1173

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Representatives Cairnes, O'Brien, Ballasiotes, Barlean, Morris, DeBolt, Mielke, Campbell, Buck, Ericksen, Benson, Koster, Keiser, Cooper, G. Chandler, Mulliken, Dunshee, Stensen, Boldt, D. Schmidt, Dunn, Conway and Esser

Read first time 01/18/1999.  Referred to Committee on Criminal Justice & Corrections.

Exempting jail construction from sales and use taxes.

    AN ACT Relating to exempting jail construction from sales and use taxes; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

    The tax levied by RCW 82.08.020 does not apply to sales of:

    (1) Items that become components of a jail as defined in RCW 70.48.020; or

    (2) Labor and services rendered for constructing, repairing, decorating, or improving a jail as defined in RCW 70.48.020.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter do not apply in respect to the use of items that become components of a jail as defined in RCW 70.48.020.

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