H-2481.1 _______________________________________________
HOUSE BILL 2246
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State of Washington 57th Legislature 2001 Regular Session
By Representatives Romero, Hunt, Dickerson, DeBolt and Alexander
Read first time . Referred to Committee on .
AN ACT Relating to providing a sales and use tax exemption for the repair of earthquake damaged historic buildings; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing expiration dates; and declaring an emergency
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:
(1) A person who has paid tax under this chapter with respect to repairing or replacing an historic building that was damaged by the February 28, 2001, earthquake is eligible for an exemption in the form of a remittance, as provided in this section. A person claiming an exemption must pay the tax and may then apply to the department for remittance of retail sales tax paid under this chapter, chapter 82.14 RCW, and any other statute of this state. For the purposes of this section, an historic building is a building that is on the national register of historic places, the Washington heritage register, and any local register of historic places established by a city, town, or county.
(2) The exemption in this section applies to retail sales tax that has been paid on sales of:
(a) Tangible personal property that became an ingredient or component of an historic building during the repair of damage caused by the earthquake; and
(b) Labor and services rendered with respect to repairing damage to an historic building caused by the earthquake.
(3) A person claiming exemption under this section must present the following to the department:
(a) Proof that retail sales tax has been paid on sales exempt under this section;
(b) Proof that he or she has received one or more of the following forms of assistance related to earthquake damage to the building:
(i) A housing assistance grant from the federal emergency management agency to repair a damaged home;
(ii) A small business administration loan to repair damages to a residential or commercial building; or
(iii) A farm service agency loan to repair damages to farm property; and
(c) Any other information required by the department for the purposes of this section.
(4) This section expires July 1, 2003.
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
(1) The provisions of this chapter do not apply in respect to the use of tangible personal property that became an ingredient or component of an historic building during the repair of damage caused by the February 28, 2001, earthquake. As used in this section, an historic building has the same meaning as that under section 1 of this act.
(2) This section expires July 1, 2003.
NEW SECTION. Sec. 3. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.
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