S-0700.1 _______________________________________________
SENATE BILL 5489
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State of Washington 56th Legislature 1999 Regular Session
By Senators West, Loveland, Hale, Wojahn, Swecker, Bauer, Rasmussen, Rossi, Heavey, Goings and Winsley
Read first time 01/25/1999. Referred to Committee on Ways & Means.
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; 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:
(1) The tax levied by RCW 82.08.020 does not apply to the furnishing at a certified self-service motor vehicle wash and wax facility of washing, waxing, and vacuuming a motor vehicle or other personal property, if the purchaser or user of the service washes, waxes, or vacuums the person's motor vehicle or other property at the facility, exclusively by means of coin-operated devices, whether automatic or manually operated, belonging to the vendor, without assistance from an employee of the vendor.
(2) For the purposes of this section:
(a) "Certified self-service motor vehicle wash and wax facility" means a facility that is connected to a sanitary sewer into which all of the facility's effluent is drained or otherwise legally disposed of and that has been certified by an independent backflow prevention inspector that the facility uses:
(i) No more than four gallons of water per minute in its self-service wand bays during its automobile and light truck high-pressure cycles, and five gallons of water per minute in its recreational vehicle and truck bays;
(ii) No more than one-half gallon of water per minute in its self-service wand bays during the foaming brush cycle;
(iii) No more than one gallon of water per minute in its self-service wand bays during the tire cleaner and presoak cycles;
(iv) No more than two gallons of water per minute in its self-service wand bays during the spot-free final rinse cycle; and
(v) No more than thirty gallons per minute, or seventy-five gallons total, to wash a vehicle with the basic wash in an automatic bay, if any.
(b) "Coin-operated devices" includes equipment operated by tokens or currency.
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
(1) The provisions of this chapter do not apply with respect to the use of the furnishing at a certified self-service motor vehicle wash and wax facility of the service of washing, waxing, and vacuuming a motor vehicle or other personal property, if the purchaser or user of the service washes, waxes, or vacuums the person's motor vehicle or other tangible property at the facility, exclusively by means of coin-operated devices, whether automatic or manually operated, belonging to the vendor, without assistance from an employee of the vendor.
(2) For the purposes of this section:
(a) "Certified self-service motor vehicle wash and wax facility" means a facility that is connected to a sanitary sewer into which all of the facility's effluent is drained or otherwise legally disposed of and that has been certified by an independent backflow prevention inspector that the facility uses:
(i) No more than four gallons of water per minute in its self-service wand bays during its automobile and light truck high-pressure cycles, and five gallons of water per minute in its recreational vehicle and truck bays;
(ii) No more than one-half gallon of water per minute in its self-service wand bays during the foaming brush cycle;
(iii) No more than one gallon of water per minute in its self-service wand bays during the tire cleaner and presoak cycles;
(iv) No more than two gallons of water per minute in its self-service wand bays during the spot-free final rinse cycle; and
(v) No more than thirty gallons per minute, or seventy-five gallons total, to wash a vehicle with the basic wash in an automatic bay, if any.
(b) "Coin-operated devices" includes equipment operated by tokens or currency.
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