CERTIFICATION OF ENROLLMENT

HOUSE BILL 2453

Chapter 81, Laws of 2004

58th Legislature
2004 Regular Session

BUSINESS AND OCCUPATION TAX--MOTOR VEHICLES

EFFECTIVE DATE: 3/22/04

Passed by the House February 11, 2004 Yeas 95 Nays 0 FRANK CHOPP ________________________________________ Speaker of the House of Representatives Passed by the Senate March 3, 2004 Yeas 45 Nays 0 BRAD OWEN ________________________________________ President of the Senate		CERTIFICATE I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2453 as passed by the House of Representatives and the Senate on the dates hereon set forth. RICHARD NAFZIGER ________________________________________ Chief Clerk
Approved March 22, 2004. GARY F. LOCKE ________________________________________ Governor of the State of Washington		FILED March 22, 2004 - 5:27 p.m. Secretary of State State of Washington

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HOUSE BILL 2453
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Passed Legislature - 2004 Regular Session

State of Washington

58th Legislature

2004 Regular Session

By Representatives Fromhold, Roach and Condotta

Read first time 01/14/2004. Referred to Committee on Finance.

AN ACT Relating to business and occupation tax for wholesale sales of new motor vehicles; amending RCW 82.04.422; and declaring an emergency.

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

Sec. 1   RCW 82.04.422 and 2001 c 258 s 1 are each amended to read as follows:
     (1) This chapter does not apply to amounts received by a motor vehicle dealer licensed under chapter 46.70 RCW, or a dealer licensed by any other state, for the wholesale sale of used motor vehicles at auctions to licensed dealers.
     (2) This chapter does not apply to amounts derived by a new car dealer from wholesale sales of new motor vehicles ((~~of the same make~~)) to other new car dealers ((where the sales enable the dealers to adjust their inventory levels as long as the amount paid by the purchasing dealer does not exceed the amount paid by the selling dealer in the acquisition of the vehicle, however, the selling dealer may add reasonable expenses for the preparation of the vehicle for sale or transfer)) making sales of new motor vehicles of the same make. This exemption does not apply to amounts derived by a manufacturer, distributor, or factory branch as defined in chapter 46.70 RCW.

NEW SECTION. Sec. 2 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.

         Passed by the House February 11, 2004.
         Passed by the Senate March 3, 2004.
         Approved by the Governor March 22, 2004.
         Filed in Office of Secretary of State March 22, 2004.