S‑0669.1   _____________________________________________

SENATE BILL 5448

           _____________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Senators Shin, Sheahan, Kastama, Rasmussen and Kohl‑Welles

Read first time 01/23/2001.  Referred to Committee on Higher Education.

_1      AN ACT Relating to excise taxation of college course materials;

_2  adding a new section to chapter 82.08 RCW; and adding a new

_3  section to chapter 82.12 RCW.

_4  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

_5      NEW SECTION. Sec. 1.  A new section is added to chapter 82.08

_6  RCW to read as follows:

_7      (1) The tax levied by RCW 82.08.020 shall not apply to sales of

_8  materials required for courses at institutions of higher

_9  education, subject to the requirements of this section.  The seller

10  shall obtain from the instructor or the institution of higher

11  education, in good faith, documentation showing that the materials

12  are required for the course.  The seller shall maintain this

13  documentation as part of the records required under RCW 82.32.070.

14      (2) As used in this section:

15      (a) "Institution of higher education" means a college or

16  university which is accredited by an accrediting association

17  recognized as such by rule of the higher education coordinating

18  board.

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_1      (b) "Required" means required by the instructor of a course.

_2      NEW SECTION. Sec. 2.  A new section is added to chapter 82.12

_3  RCW to read as follows:

_4      The provisions of this chapter shall not apply in respect to

_5  the use of materials required for courses at institutions of

_6  higher education.  The definitions in section 1 of this act apply to

_7  this section.

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