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               BILL REQUEST - CODE REVISER'S OFFICE

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BILL REQ. #:        S-4566.1/02

ATTY/TYPIST:        SCG:mos

BRIEF DESCRIPTION:

6822-S AMS ROSS S4566.1

SSB 6822 - S AMD

By Senator Rossi

    Strike everything after the enacting clause and insert the following:

    "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 shall not apply to the sale of printed material distributed through the United States mail at no cost to the recipient.  As proof of exemption, the buyer must provide the seller with an exemption certificate in a form and manner prescribed by the department.

    (2) For purposes of this section:

    (a) "Printed material" means human-readable information produced on paper via offset-lithography, letterpress, gravure, or similar processes.  It includes pamphlets, flyers, brochures, catalogs, letters, circulars, and coupon books.

    (b) "At no cost to the recipient" means the recipient is not charged or billed for the printed material and/or gives no consideration in exchange for the printed material.

    (c) "Recipient" is a person, other than the buyer of the printed material, to whom the printed material is distributed.

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

    (1) The provisions of this chapter shall not apply in respect to the use of printed material that is distributed through the United States mail at no cost to the recipient.

    (2) The definitions in section 1 of this act apply to this section."

SSB 6822 - S AMD

By Senator Rossi

    On page 1, line 1 of the title, after "to" strike the remainder of the title and insert "exempting printed sales messages and related services from sales and use taxation; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW."

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