H-0268.1  _______________________________________________

                          HOUSE BILL 1281

          _______________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Bush, Roach, Cairnes, Morell, Armstrong, Campbell, G. Chandler, D. Schmidt and Woods

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

Providing a clothing sales and use tax exemption.

    AN ACT Relating to a sales and use tax exemption on clothing; 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:

    The tax levied by RCW 82.08.020 does not apply to sales of clothing with a selling price of one hundred dollars or less during the period every year beginning at 12:01 a.m., August 3 and ending 12:00 a.m., August 11.  For the purposes of this section, "clothing" means any article of wearing apparel, including footwear, intended to be worn on or about the human body.  "Clothing" does not include watches, watchbands, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, or belt buckles.

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

    The provisions of this chapter do not apply with respect to the use of clothing, as defined in section 1 of this act, if the clothing has  a value of one hundred dollars or less and is purchased during the period every year beginning at 12:01 a.m., August 3 and ending 12:00 a.m., August 11.

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