H-0842.1  _______________________________________________

                          HOUSE BILL 1291

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State of Washington      57th Legislature     2001 Regular Session

By Representatives Mulliken, Kessler, Mielke and Casada

Read first time 01/23/2001.  Referred to Committee on Finance.

Modifying the use tax exemption on motor homes.

    AN ACT Relating to a use tax exemption of motor homes brought into this state by new residents; amending RCW 82.12.0251; and providing an effective date.

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

    Sec. 1.  RCW 82.12.0251 and 1997 c 301 s 1 are each amended to read as follows:

    The provisions of this chapter shall not apply in respect to the use of any article of tangible personal property brought into the state of Washington by a nonresident thereof for his or her use or enjoyment while temporarily within the state of Washington unless such property is used in conducting a nontransitory business activity within the state of Washington; or in respect to the use by a nonresident of Washington of a motor vehicle or trailer which is registered or licensed under the laws of the state of his or her residence, and which is not required to be registered or licensed under the laws of Washington, including motor vehicles or trailers exempt pursuant to a declaration issued by the department of licensing under RCW 46.85.060; or in respect to the use of household goods, personal effects, and private motor vehicles, ((not)) including motor homes, by a bona fide resident of Washington, or nonresident members of the armed forces who are stationed in Washington pursuant to military orders, if such articles were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington.

    For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.

NEW SECTION. Sec. 2.  This act takes effect August 1, 2001.

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