H-2822.2  _______________________________________________

                          HOUSE BILL 2372

          _______________________________________________

State of Washington      57th Legislature     2002 Regular Session

By Representatives Delvin, Sump, Kirby and Esser

Read first time 01/16/2002.  Referred to Committee on Finance.

Exempting funeral caskets from sales and use taxes.

    AN ACT Relating to the taxation of funeral caskets; 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:

    (1) The tax levied by RCW 82.08.020 does not apply to the sale of a funeral casket that is made by a funeral director licensed under chapter 18.39 RCW as part of the provision of a funeral service.

    (2) "Funeral service" has the same meaning as provided under chapter 18.39 RCW.

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 a funeral casket for a funeral service.

    (2) "Funeral service" has the same meaning as provided under chapter 18.39 RCW.

NEW SECTION. Sec. 3.  This act takes effect January 1, 2003.

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