BILL REQ. #: H-3359.1
| State of Washington | 58th Legislature | 2004 Regular Session |
Prefiled 12/30/2003. Read first time 01/12/2004. Referred to Committee on Finance.
AN ACT Relating to sales and use tax exemptions for low-income persons; adding a new section to chapter 82.08 RCW; and providing an effective date.
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) An eligible person is entitled to an annual sales and use tax
exemption of four hundred fifty dollars per year. This exemption is
available only through the use of a sales tax exemption card provided
under this section. A sales tax exemption card issued under this
section may be used only for exemption of taxes imposed under RCW
82.08.020, and chapters 82.12 and 82.14 RCW. An unused portion of an
annual exemption amount expires at the end of the year for which it is
provided, and may not be refunded or carried forward to subsequent
years.
(2) The department of revenue shall establish a sales tax exemption
card program for the purposes of this section, using debit cards,
stored-value cards, or similar electronic media. Only cards,
electronic media, and procedures approved by the department may be used
for exemption of sales and use taxes under this section. The
department shall prescribe forms and procedures for issuance and
administration of exemption cards. The department may contract with
vendors for issuance and administration of the cards. The department
may charge a fee, or authorize a fee to be charged, from each eligible
person for the cost of issuing a card, not to exceed ten dollars per
year per card. The department shall reconcile the fiscal impact of
exemptions under this section among state accounts and local
governments in an appropriate manner.
(3) As used in this section, "eligible person" means a resident of
this state who has a combined disposable income, as defined in RCW
84.36.383, that is less than one hundred fifty percent of the federal
poverty level as adjusted for household size and determined annually by
the federal department of health and human services.
NEW SECTION. Sec. 2 This act takes effect July 1, 2004.