CERTIFICATION OF ENROLLMENT
SUBSTITUTE HOUSE BILL 1203
57th
Legislature
2001 Regular
Legislative Session
|
Passed by the House March 9,
2001
Yeas 98 Nays 0
Speaker of the House of Representatives
Speaker of the House of
Representatives
Passed by the Senate April 10,
2001
Yeas 48 Nays 0
|
CERTIFICATE
We, Timothy A. Martin and
Cynthia Zehnder, Co-Chief Clerks of the House of Representatives of the State
of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE
BILL 1203 as passed by the House of Representatives and the Senate on
the dates hereon set forth.
Chief
Clerk
Chief
Clerk
|
|
President of the Senate
|
|
|
Approved Place Style On Codes above, and Style Off Codes
below.
|
FILED
|
|
|
|
|
Governor of the State of
Washington
|
Secretary of
State
State of
Washington
|
H-1776.1 _______________________________________________
SUBSTITUTE HOUSE BILL 1203
_______________________________________________
Passed Legislature - 2001 Regular Session
State of Washington 57th Legislature 2001
Regular Session
By
Read first time . Referred to Committee on .
Authorizing the
department of revenue to modify sales tax exemption documentation and retention
requirements for simplification purposes.
AN ACT Relating to
department of revenue authority regarding sales and use tax exemption
documentation and retention requirements; adding a new section to chapter 82.32
RCW; and creating new sections.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
NEW SECTION. Sec.
1. The legislature finds
that current sales and use tax exemption documentation requirements are often
confusing and burdensome for retailers, taxpayers, and the state.
Additionally, the legislature notes the national efforts under way to simplify
and streamline the sales and use tax, and that those efforts include a new
system for retailers to use in processing sales and use tax exemptions. The
legislature further finds that it would be beneficial to the state and its
residents to allow for the simplification of sales and use tax exemption
requirements.
NEW SECTION. Sec.
2. A new section is added
to chapter 82.32 RCW to read as follows:
(1) The department is
authorized to enter into agreements with sellers who meet the criteria in this
section for a project on sales and use tax exemption requirements. This
project will allow the use of electronic data collection in lieu of paper
certificates otherwise required by law, including the use of electronic
signatures.
(2) The object of the
project is to determine whether using an electronic system and reviewing the
data regarding the exempt transactions provides the same level of reliability
as the current system while lessening the burden on the seller.
(3) A business making
both sales taxable and exempt under chapter 82.08 or 82.12 RCW, that has
electronic data-collecting capabilities, and that wishes to participate in the
project may make application to the department in such form and manner as the
department may require. To be eligible for such participation, a seller must
demonstrate its capability to take part in the project and to provide data to
the department in a form in which the data can be used by the department. The
department is not required to accept all applicants in this project and is not
required to provide any reason for not selecting a participant. A seller
selected as a participant may be relieved of other sales and use tax exemption
documentation requirements provided by law as covered by the project, and will
be relieved of the good faith requirement under RCW 82.08.050 to the extent
that it has made available to the department the data required by the project.
NEW SECTION.
Sec. 3. The code reviser shall
place a cross-reference note to section 2 of this act following RCW 82.08.050
and 82.12.040.