BILL REQ. #:  H-1853.1 

Read first time 02/18/2005.   Referred to Committee on Finance.

     AN ACT Relating to nonresident liability for use tax; and adding a new section to chapter 82.12 RCW.

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

NEW SECTION.  Sec. 1   A new section is added to chapter 82.12 RCW to read as follows:
     (1) The provisions of this chapter do not apply in respect to the use of tangible personal property: (a) Purchased outside this state more than six months prior to first use in this state; and (b) required to be registered in this state by the department of licensing, or in the case of aircraft, the department of transportation.
     (2)(a) A person claiming exemption under this section must display proof of his or her nonresident status at the time of the registration. Acceptable proof of a nonresident's status shall include one piece of identification such as a valid driver's license from the jurisdiction in which out-of-state residency is claimed or a valid identification card which has a photograph of the holder and is issued by the out-of-state jurisdiction. Identification must show the holder's residential address and have as one of its legal purposes the establishment of residency in that out-of-state jurisdiction.
     (b) A person claiming exemption under this section must provide proof, such as a sales receipt or invoice, that the tangible personal property was purchased outside of the state more than six months prior to first use in this state.
     (3) A person claiming exemption under this section shall receive a credit for any sales or use tax paid in the out-of-state jurisdiction on the purchase of the item.