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SUBSTITUTE HOUSE BILL 2184
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AS AMENDED BY THE SENATE
Passed Legislature - 2001 Regular Session
State of Washington 57th Legislature 2001
Regular Session
By
Read first time 03/08/2001. Referred to
Committee on .
Revising tax treatment
of park model trailers.
AN ACT Relating to
revising the excise tax treatment of park model trailers to provide the same
tax treatment as that given to mobile homes; amending RCW 82.45.032; adding a
new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW;
creating a new section; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
NEW SECTION. Sec.
1. It is the intent of the
legislature to promote fairness in the application of tax. Therefore, for the
purposes of excise tax, park model trailers will be taxed in the same manner as
mobile homes.
Sec. 2. RCW 82.45.032 and 1993
sp.s. c 25 s 504 are each amended to read as follows:
Unless the context
clearly requires otherwise, the definitions in this section apply throughout
this chapter.
(1) "Real
estate" or "real property" means any interest, estate, or
beneficial interest in land or anything affixed to land, including the
ownership interest or beneficial interest in any entity which itself owns land
or anything affixed to land. The term includes used mobile homes, used park
model trailers, used floating homes, and improvements constructed upon
leased land.
(2) "Used mobile
home" means a mobile home which has been previously sold at retail and has
been subjected to tax under chapter 82.08 RCW, or which has been previously
used and has been subjected to tax under chapter 82.12 RCW, and which has
substantially lost its identity as a mobile unit at the time of sale by virtue
of its being fixed in location upon land owned or leased by the owner of the
mobile home and placed on a foundation (posts or blocks) with fixed pipe connections
with sewer, water, and other utilities.
(3) "Mobile
home" means a mobile home as defined by RCW 46.04.302, as now or hereafter
amended.
(4) "Park model
trailer" means a park model trailer as defined in RCW 46.04.622.
(5) "Used
floating home" means a floating home in respect to which tax has been paid
under chapter 82.08 or 82.12 RCW.
(((5))) (6)
"Used park model trailer" means a park model trailer that has been
previously sold at retail and has been subjected to tax under chapter 82.08
RCW, or that has been previously used and has been subjected to tax under
chapter 82.12 RCW, and that has substantially lost its identity as a mobile
unit by virtue of its being permanently sited in location and placed on a
foundation of either posts or blocks with connections with sewer, water, or
other utilities for the operation of installed fixtures and appliances.
(7)
"Floating home" means a building on a float used in whole or in part
for human habitation as a single-family dwelling, which is not designed for
self propulsion by mechanical means or for propulsion by means of wind, and
which is on the property tax rolls of the county in which it is located.
NEW SECTION. Sec.
3. A new section is added
to chapter 82.08 RCW to read as follows:
The tax imposed by RCW
82.08.020 shall not apply to:
(1) Sales of used park
model trailers, as defined in RCW 82.45.032;
(2) The renting or
leasing of used park model trailers, as defined in RCW 82.45.032, when the
rental agreement or lease exceeds thirty days in duration.
NEW SECTION. Sec.
4. A new section is added
to chapter 82.12 RCW to read as follows:
The provisions of this
chapter shall not apply with respect to the use of used park model trailers, as
defined in RCW 82.45.032.
NEW
SECTION. Sec. 5. This act takes effect
August 1, 2001.
