H-0921.1  _______________________________________________

                          HOUSE BILL 1322

          _______________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Morris and Linville

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

Exempting liquified petroleum gas from sales and use taxes.

    AN ACT Relating to sales and use tax exemptions of liquified petroleum gas for home heating; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

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 liquified petroleum gas when the gas is delivered to a container for which the principal purpose is to supply fuel for the purpose of home heating and for which the capacity is in excess of fifty gallons.

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 liquified petroleum gas when the gas is delivered to a container for which the principal purpose is to supply fuel for the purpose of home heating and for which the capacity is in excess of fifty gallons.

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

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