| Passed by the Senate March 4, 2004 YEAS 45 BRAD OWEN ________________________________________ President of the Senate Passed by the House March 5, 2004 YEAS 94 FRANK CHOPP ________________________________________ Speaker of the House of Representatives | I, Milton H. Doumit, Jr., Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 6115 as passed by the Senate and the House of Representatives on the dates hereon set forth. MILTON H. DOUMIT JR. ________________________________________ Secretary | |
| Approved March 26, 2004. GARY F. LOCKE ________________________________________ Governor of the State of Washington | March 26, 2004 - 3:26 p.m. Secretary of State State of Washington |
| State of Washington | 58th Legislature | 2004 Regular Session |
READ FIRST TIME 01/22/04.
AN ACT Relating to a use tax exemption for amusement and recreation services donated to or by nonprofit organizations or state or local governmental entities; amending RCW 82.12.02595; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.12.02595 and 2003 c 5 s 11 are each amended to read
as follows:
(1) This chapter does not apply to the use by a nonprofit
charitable organization or state or local governmental entity of any
item of tangible personal property that has been donated to the
nonprofit charitable organization or state or local governmental
entity, or to the subsequent use of the property by a person to whom
the property is donated or bailed in furtherance of the purpose for
which the property was originally donated.
(2) This chapter does not apply to the donation of tangible
personal property without intervening use to a nonprofit charitable
organization, or to the incorporation of tangible personal property
without intervening use into real or personal property of or for a
nonprofit charitable organization in the course of installing,
repairing, cleaning, altering, imprinting, improving, constructing, or
decorating the real or personal property for no charge.
(3) This chapter does not apply to the use by a nonprofit
charitable organization of labor and services rendered in respect to
installing, repairing, cleaning, altering, imprinting, or improving
personal property provided to the charitable organization at no charge,
or to the donation of such services.
(4) This chapter does not apply to the donation of amusement and
recreation services without intervening use to a nonprofit organization
or state or local governmental entity, to the use by a nonprofit
organization or state or local governmental entity of amusement and
recreation services, or to the subsequent use of the services by a
person to whom the services are donated or bailed in furtherance of the
purpose for which the services were originally donated. As used in
this subsection, "amusement and recreation services" has the meaning in
RCW 82.04.050(3)(a).
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.