S-1191.1  _______________________________________________

                         SENATE BILL 5925

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Senators Kohl‑Welles, Long, Wojahn, Brown and Oke

Read first time 02/16/1999.  Referred to Committee on Ways & Means.

Providing a sales and use tax exemption for acquisitions of tangible personal property by day-care facilities.

    AN ACT Relating to sales and use tax exemptions for acquisitions of tangible personal property by day-care facilities; 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 sales to a day-care facility licensed under chapter 74.15 RCW of tangible personal property used primarily to provide child care, but only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.  The exemption in this section does not apply to motor vehicles or to tangible personal property that becomes an ingredient or component of new or existing buildings or other structures during the course of constructing, repairing, decorating, or improving the new or existing buildings or other structures.

    (2)  The department of social and health services shall provide the department with a current list of licensed day-care facilities on a quarterly basis.

    (3) The department shall adopt rules providing which tangible personal property is exempt under this section.

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 in respect to the use by a day-care facility licensed under chapter 74.15 RCW of tangible personal property used primarily to provide child care.  The exemption in this section does not apply to motor vehicles or to tangible personal property that becomes an ingredient or component of new or existing buildings or other structures during the course of constructing, repairing, decorating, or improving the new or existing buildings or other structures.

    (2)  The department of social and health services shall provide the department with a current list of licensed day-care facilities on a quarterly basis.

    (3) The department shall adopt rules providing which tangible personal property is exempt under this section.

                            --- END ---