H-3585.1  _______________________________________________

                          HOUSE BILL 2814

          _______________________________________________

State of Washington      57th Legislature     2002 Regular Session

By Representatives Sullivan, Morris, Conway, Ogden, Cairnes, Benson, Veloria, McMorris, Fromhold and Casada

Read first time 01/29/2002.  Referred to Committee on Finance.

Clarifying that boarding homes are exempt from the business and occupation tax.

    AN ACT Relating to the tax treatment of boarding homes; and creating a new section.

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

NEW SECTION. Sec. 1.  It is the legislature's intent to clarify the law to reflect that boarding homes licensed under chapter 18.20 RCW are engaged in the renting or leasing of real property to consumers and, accordingly, are exempt from taxation under chapter 82.04 RCW.

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