S-2945.1  _______________________________________________

                         SENATE BILL 6218

          _______________________________________________

State of Washington   57th Legislature  2001 Third Special Session

By Senators Honeyford, Rasmussen, T. Sheldon and Deccio

Read first time 07/20/2001.  Referred to Committee on Ways & Means.

Providing a sales and use tax exemption for farming equipment.

    AN ACT Relating to sales and use tax exemptions for farm machinery and equipment; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and declaring an emergency.

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:

    (a) Sales of machinery and equipment used in a farming activity; and

    (b) Sales of services or labor with respect to the construction, installation, repair, and maintenance of machinery and equipment used in a farming activity.

    (2) "Farmer" has the meaning provided in RCW 82.04.213.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter do not apply with respect to the use of machinery and equipment by a farmer.  "Farmer" has the meaning provided in RCW 82.04.213.

NEW SECTION. Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.

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