H‑0332.1   _____________________________________________

HOUSE BILL 1236

           _____________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Keiser, Cox, Kenney, Cairnes, Conway, Skinner, McIntire, D. Schmidt, Haigh and Van Luven

Read first time 01/22/2001.  Referred to Committee on Higher Education.

_1      AN ACT Relating to tax relief for college textbooks; adding a

_2  new section to chapter 82.08 RCW; adding a new section to chapter

_3  82.12 RCW; and providing an effective date.

_4  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

_5      NEW SECTION. Sec. 1.  A new section is added to chapter 82.08

_6  RCW to read as follows:

_7      A person who has paid tax under this chapter on the sale of a

_8  college textbook may be eligible for an exemption in the form of a

_9  remittance, as provided in this section.  A person claiming an

10  exemption must pay the tax and then apply to the department for

11  remittance of retail sales tax paid under this chapter, chapter

12  82.14 RCW, and any other statute of this state.  The application

13  must include the following information, in a form satisfactory to

14  the department:

15      (1) Evidence that the textbook was required by an instructor

16  for a course at a college or university which is accredited by an

17  accrediting association recognized as such by rule of the higher

18  education coordinating board;

                               p. 1                       HB 1236

_1      (2) Evidence that the student completed the course with the

_2  equivalent of a "C" grade if the course was graded, or a passing

_3  grade if the course was ungraded;

_4      (3) Evidence that retail sales tax has been paid on the

_5  textbook; and

_6      (4) Any other information required by the department for the

_7  purposes of this section.

_8      NEW SECTION. Sec. 2.  A new section is added to chapter 82.12

_9  RCW to read as follows:

10      The provisions of this chapter do not apply with respect to the

11  use of a college textbook, if the textbook was required by an

12  instructor for a course at a college or university which is

13  accredited by an accrediting association recognized as such by

14  rule of the higher education coordinating board and the student

15  using the textbook completed the course with a passing grade.

16      NEW SECTION. Sec. 3.  This act takes effect October 1, 2001.

‑‑‑ END ‑‑‑

HB 1236                        p. 2