BILL REQ. #: S-4971.1
| State of Washington | 58th Legislature | 2004 Regular Session |
READ FIRST TIME 02/25/04.
AN ACT Relating to tax deductions and exemptions for postage costs; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating new sections; 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 82.04 RCW
to read as follows:
In computing tax there may be deducted from the measure of tax,
amounts derived from charges made for postage costs, if the postage was
purchased from the United States postal service and the purchase was on
behalf of a buyer to deliver printed materials to recipients at no
charge to the recipients, as directed by the buyer. This deduction is
provided only if the charges are separately stated and represent the
actual cost of the purchase of the postage.
NEW SECTION. Sec. 2 A new section is added to chapter 82.08 RCW
to read as follows:
The tax levied by RCW 82.08.020 shall not apply to charges made for
postage costs, if the postage was purchased by the seller from the
United States postal service and the purchase was on behalf of a buyer
to deliver printed materials to recipients at no charge to the
recipients, as directed by the consumer. This exemption is provided
only if the charges for postage are separately stated and represent the
actual cost of the purchase of the postage.
NEW SECTION. Sec. 3 A new section is added to chapter 82.12 RCW
to read as follows:
The tax imposed by this chapter shall not apply to the value of
postage, if the postage was purchased by the seller from the United
States postal service and the purchase was on behalf of a consumer to
deliver printed materials to recipients at no charge to the recipients,
as directed by the consumer. This exemption is provided only if the
charges for postage are separately stated and represent the actual cost
of the purchase of the postage.
NEW SECTION. Sec. 4 The legislature directs the department of
revenue's Washington delegation to the streamlined sales and use tax
project to advocate change or clarification to the national definitions
of "delivery" and "postage" such that they are mutually exclusive and
therefore can be treated separately under state tax law.
NEW SECTION. Sec. 5 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.
NEW SECTION. Sec. 6 This act applies retroactively.