S-3903.1  _______________________________________________

                         SENATE BILL 6635

          _______________________________________________

State of Washington      56th Legislature     2000 Regular Session

By Senators Sheahan, Winsley, Benton, Finkbeiner, Swecker, Johnson, Zarelli, Hale, Deccio, Morton and McCaslin

Read first time 01/21/2000.  Referred to Committee on Commerce, Trade, Housing & Financial Institutions.

Providing a tax exemption for clothing and footwear.

    AN ACT Relating to a sales and use tax exemption for clothing and footwear; 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) For the period December 1st through December 7th, the tax levied by RCW 82.08.020 does not apply to sales of clothing and footwear for human use.

    (2) The exemption under this section includes fabric, thread, yarn, buttons, snaps, hooks, zippers, and other items used or consumed to make or repair clothing if the item becomes a physical component part of such clothing.

    (3) The exemption under this section does not apply to costumes or rented formal wear; items made from real or imitation pearls, precious or semiprecious stones, jewels, or metals; athletic equipment; or protective devices such as motorcycle helmets.

    (4) The department may adopt rules to implement this section.

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

    (1) For the period December 1st through December 7th, the provisions of this chapter do not apply with respect to the use of clothing and footwear for human use.

    (2) The exemption under this section includes fabric, thread, yarn, buttons, snaps, hooks, zippers, and other items used or consumed to make or repair clothing if the item becomes a physical component part of such clothing.

    (3) The exemption under this section does not apply to costumes or rented formal wear; items made from real or imitation pearls, precious or semiprecious stones, jewels, or metals; athletic equipment; or protective devices such as motorcycle helmets.

    (4) The department may adopt rules to implement this section.

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