BILL REQ. #: H-3722.1
| State of Washington | 59th Legislature | 2006 Regular Session |
Read first time 01/10/2006. Referred to Committee on Finance.
AN ACT Relating to the payment of sales and use taxes by state and local governments; amending RCW 82.04.190, 82.04.280, 82.04.280, and 82.12.0284; reenacting and amending RCW 82.04.050; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; repealing RCW 82.08.0256, 82.12.0257, 82.08.0271, 82.12.930, 82.08.0275, 82.12.0269, 82.08.0278, 82.12.0274, 82.08.0285, 82.12.0279, 82.08.834, and 82.12.834; providing an effective date; providing a contingent effective date; and providing a contingent expiration 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) The tax levied by RCW 82.08.020 does not apply to sales to
state agencies or local governments of any: (a) Article of tangible
personal property; (b) service; (c) prewritten software; and (d)
extended warranty. The exemption is available only when the buyer
provides the seller with an exemption certificate in a form and manner
prescribed by the department. The seller must retain a copy of the
certificate for the seller's files.
(2) The definitions in this subsection apply to this section.
(a) "State agency" means the state of Washington and its
departments and institutions.
(b) "Local government" means any unit of local government
including, but not limited to, a county, city, town, municipal
corporation, quasi-municipal corporation, or political subdivision.
NEW SECTION. Sec. 2 A new section is added to chapter 82.12 RCW
to read as follows:
The provisions of this chapter do not apply with respect to the use
by state agencies or local governments of any: (1) Article of tangible
personal property; (2) service; (3) prewritten software; and (4)
extended warranty. The definitions in section 1 of this act apply to
this section.
Sec. 3 RCW 82.04.050 and 2005 c 515 s 2 and 2005 c 514 s 101 are
each reenacted and amended to read as follows:
(1) "Sale at retail" or "retail sale" means every sale of tangible
personal property (including articles produced, fabricated, or
imprinted) to all persons irrespective of the nature of their business
and including, among others, without limiting the scope hereof, persons
who install, repair, clean, alter, improve, construct, or decorate real
or personal property of or for consumers other than a sale to a person
who presents a resale certificate under RCW 82.04.470 and who:
(a) Purchases for the purpose of resale as tangible personal
property in the regular course of business without intervening use by
such person, but a purchase for the purpose of resale by a regional
transit authority under RCW 81.112.300 is not a sale for resale; or
(b) Installs, repairs, cleans, alters, imprints, improves,
constructs, or decorates real or personal property of or for consumers,
if such tangible personal property becomes an ingredient or component
of such real or personal property without intervening use by such
person; or
(c) Purchases for the purpose of consuming the property purchased
in producing for sale a new article of tangible personal property or
substance, of which such property becomes an ingredient or component or
is a chemical used in processing, when the primary purpose of such
chemical is to create a chemical reaction directly through contact with
an ingredient of a new article being produced for sale; or
(d) Purchases for the purpose of consuming the property purchased
in producing ferrosilicon which is subsequently used in producing
magnesium for sale, if the primary purpose of such property is to
create a chemical reaction directly through contact with an ingredient
of ferrosilicon; (([or])) or
(e) Purchases for the purpose of providing the property to
consumers as part of competitive telephone service, as defined in RCW
82.04.065. The term shall include every sale of tangible personal
property which is used or consumed or to be used or consumed in the
performance of any activity classified as a "sale at retail" or "retail
sale" even though such property is resold or utilized as provided in
(a), (b), (c), (d), or (e) of this subsection following such use. The
term also means every sale of tangible personal property to persons
engaged in any business which is taxable under RCW 82.04.280 (2) and
(7), 82.04.290, and 82.04.2908; or
(f) Purchases for the purpose of satisfying the person's
obligations under an extended warranty as defined in subsection (7) of
this section, if such tangible personal property replaces or becomes an
ingredient or component of property covered by the extended warranty
without intervening use by such person.
(2) The term "sale at retail" or "retail sale" shall include the
sale of or charge made for tangible personal property consumed and/or
for labor and services rendered in respect to the following:
(a) The installing, repairing, cleaning, altering, imprinting, or
improving of tangible personal property of or for consumers, including
charges made for the mere use of facilities in respect thereto, but
excluding charges made for the use of self-service laundry facilities,
and also excluding sales of laundry service to nonprofit health care
facilities, and excluding services rendered in respect to live animals,
birds and insects;
(b) The constructing, repairing, decorating, or improving of new or
existing buildings or other structures under, upon, or above real
property of or for consumers, including the installing or attaching of
any article of tangible personal property therein or thereto, whether
or not such personal property becomes a part of the realty by virtue of
installation, and shall also include the sale of services or charges
made for the clearing of land and the moving of earth excepting the
mere leveling of land used in commercial farming or agriculture;
(c) The charge for labor and services rendered in respect to
constructing, repairing, or improving any structure upon, above, or
under any real property owned by an owner who conveys the property by
title, possession, or any other means to the person performing such
construction, repair, or improvement for the purpose of performing such
construction, repair, or improvement and the property is then
reconveyed by title, possession, or any other means to the original
owner;
(d) The sale of or charge made for labor and services rendered in
respect to the cleaning, fumigating, razing or moving of existing
buildings or structures, but shall not include the charge made for
janitorial services; and for purposes of this section the term
"janitorial services" shall mean those cleaning and caretaking services
ordinarily performed by commercial janitor service businesses
including, but not limited to, wall and window washing, floor cleaning
and waxing, and the cleaning in place of rugs, drapes and upholstery.
The term "janitorial services" does not include painting, papering,
repairing, furnace or septic tank cleaning, snow removal or
sandblasting;
(e) The sale of or charge made for labor and services rendered in
respect to automobile towing and similar automotive transportation
services, but not in respect to those required to report and pay taxes
under chapter 82.16 RCW;
(f) The sale of and charge made for the furnishing of lodging and
all other services by a hotel, rooming house, tourist court, motel,
trailer camp, and the granting of any similar license to use real
property, as distinguished from the renting or leasing of real
property, and it shall be presumed that the occupancy of real property
for a continuous period of one month or more constitutes a rental or
lease of real property and not a mere license to use or enjoy the same.
For the purposes of this subsection, it shall be presumed that the sale
of and charge made for the furnishing of lodging for a continuous
period of one month or more to a person is a rental or lease of real
property and not a mere license to enjoy the same;
(g) The sale of or charge made for tangible personal property,
labor and services to persons taxable under (a), (b), (c), (d), (e),
and (f) of this subsection when such sales or charges are for property,
labor and services which are used or consumed in whole or in part by
such persons in the performance of any activity defined as a "sale at
retail" or "retail sale" even though such property, labor and services
may be resold after such use or consumption. Nothing contained in this
subsection shall be construed to modify subsection (1) of this section
and nothing contained in subsection (1) of this section shall be
construed to modify this subsection.
(3) The term "sale at retail" or "retail sale" shall include the
sale of or charge made for personal, business, or professional services
including amounts designated as interest, rents, fees, admission, and
other service emoluments however designated, received by persons
engaging in the following business activities:
(a) Amusement and recreation services including but not limited to
golf, pool, billiards, skating, bowling, ski lifts and tows, day trips
for sightseeing purposes, and others, when provided to consumers;
(b) Abstract, title insurance, and escrow services;
(c) Credit bureau services;
(d) Automobile parking and storage garage services;
(e) Landscape maintenance and horticultural services but excluding
(i) horticultural services provided to farmers and (ii) pruning,
trimming, repairing, removing, and clearing of trees and brush near
electric transmission or distribution lines or equipment, if performed
by or at the direction of an electric utility;
(f) Service charges associated with tickets to professional
sporting events; and
(g) The following personal services: Physical fitness services,
tanning salon services, tattoo parlor services, steam bath services,
turkish bath services, escort services, and dating services.
(4)(a) The term shall also include:
(i) The renting or leasing of tangible personal property to
consumers; and
(ii) Providing tangible personal property along with an operator
for a fixed or indeterminate period of time. A consideration of this
is that the operator is necessary for the tangible personal property to
perform as designed. For the purpose of this subsection (4)(a)(ii), an
operator must do more than maintain, inspect, or set up the tangible
personal property.
(b) The term shall not include the renting or leasing of tangible
personal property where the lease or rental is for the purpose of
sublease or subrent.
(5) The term shall also include the providing of telephone service,
as defined in RCW 82.04.065, to consumers.
(6) The term shall also include the sale of prewritten computer
software other than a sale to a person who presents a resale
certificate under RCW 82.04.470, regardless of the method of delivery
to the end user, but shall not include custom software or the
customization of prewritten computer software.
(7) The term shall also include the sale of or charge made for an
extended warranty to a consumer. For purposes of this subsection,
"extended warranty" means an agreement for a specified duration to
perform the replacement or repair of tangible personal property at no
additional charge or a reduced charge for tangible personal property,
labor, or both, or to provide indemnification for the replacement or
repair of tangible personal property, based on the occurrence of
specified events. The term "extended warranty" does not include an
agreement, otherwise meeting the definition of extended warranty in
this subsection, if no separate charge is made for the agreement and
the value of the agreement is included in the sales price of the
tangible personal property covered by the agreement. For purposes of
this subsection, "sales price" has the same meaning as in RCW
82.08.010.
(8) The term shall not include the sale of or charge made for labor
and services rendered in respect to the building, repairing, or
improving of any street, place, road, highway, easement, right of way,
mass public transportation terminal or parking facility, bridge,
tunnel, or trestle which is owned ((by a municipal corporation or
political subdivision of the state or)) by the United States and which
is used or to be used primarily for foot or vehicular traffic including
mass transportation vehicles of any kind.
(9) The term shall also not include sales of chemical sprays or
washes to persons for the purpose of postharvest treatment of fruit for
the prevention of scald, fungus, mold, or decay, nor shall it include
sales of feed, seed, seedlings, fertilizer, agents for enhanced
pollination including insects such as bees, and spray materials to:
(a) Persons who participate in the federal conservation reserve
program, the environmental quality incentives program, the wetlands
reserve program, and the wildlife habitat incentives program, or their
successors administered by the United States department of agriculture;
(b) farmers for the purpose of producing for sale any agricultural
product; and (c) farmers acting under cooperative habitat development
or access contracts with an organization exempt from federal income tax
under 26 U.S.C. Sec. 501(c)(3) or the Washington state department of
fish and wildlife to produce or improve wildlife habitat on land that
the farmer owns or leases.
(10) The term shall not include the sale of or charge made for
labor and services rendered in respect to the constructing, repairing,
decorating, or improving of new or existing buildings or other
structures under, upon, or above real property of or for the United
States((,)) or any instrumentality thereof, ((or a county or city
housing authority created pursuant to chapter 35.82 RCW,)) including
the installing, or attaching of any article of tangible personal
property therein or thereto, whether or not such personal property
becomes a part of the realty by virtue of installation. Nor shall the
term include the sale of services or charges made for the clearing of
land and the moving of earth of or for the United States((,)) or any
instrumentality thereof((, or a county or city housing authority)).
Nor shall the term include the sale of services or charges made for
cleaning up for the United States, or its instrumentalities,
radioactive waste and other byproducts of weapons production and
nuclear research and development.
(((11) The term shall not include the sale of or charge made for
labor, services, or tangible personal property pursuant to agreements
providing maintenance services for bus, rail, or rail fixed guideway
equipment when a regional transit authority is the recipient of the
labor, services, or tangible personal property, and a transit agency,
as defined in RCW 81.104.015, performs the labor or services.))
Sec. 4 RCW 82.04.190 and 2005 c 514 s 103 are each amended to
read as follows:
"Consumer" means the following:
(1) Any person who purchases, acquires, owns, holds, or uses any
article of tangible personal property irrespective of the nature of the
person's business and including, among others, without limiting the
scope hereof, persons who install, repair, clean, alter, improve,
construct, or decorate real or personal property of or for consumers
other than for the purpose (a) of resale as tangible personal property
in the regular course of business or (b) of incorporating such property
as an ingredient or component of real or personal property when
installing, repairing, cleaning, altering, imprinting, improving,
constructing, or decorating such real or personal property of or for
consumers or (c) of consuming such property in producing for sale a new
article of tangible personal property or a new substance, of which such
property becomes an ingredient or component or as a chemical used in
processing, when the primary purpose of such chemical is to create a
chemical reaction directly through contact with an ingredient of a new
article being produced for sale or (d) of consuming the property
purchased in producing ferrosilicon which is subsequently used in
producing magnesium for sale, if the primary purpose of such property
is to create a chemical reaction directly through contact with an
ingredient of ferrosilicon or (e) of satisfying the person's
obligations under an extended warranty as defined in RCW 82.04.050(7),
if such tangible personal property replaces or becomes an ingredient or
component of property covered by the extended warranty without
intervening use by such person;
(2)(a) Any person engaged in any business activity taxable under
RCW 82.04.290 or 82.04.2908; (b) any person who purchases, acquires, or
uses any telephone service as defined in RCW 82.04.065, other than for
resale in the regular course of business; (c) any person who purchases,
acquires, or uses any service defined in RCW 82.04.050(2)(a), other
than for resale in the regular course of business or for the purpose of
satisfying the person's obligations under an extended warranty as
defined in RCW 82.04.050(7); (d) any person who purchases, acquires, or
uses any amusement and recreation service defined in RCW
82.04.050(3)(a), other than for resale in the regular course of
business; (e) any person who is an end user of software; and (f) any
person who purchases or acquires an extended warranty as defined in RCW
82.04.050(7) other than for resale in the regular course of business;
(3) Any person engaged in the business of contracting for the
building, repairing or improving of any street, place, road, highway,
easement, right of way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle which is owned ((by a municipal
corporation or political subdivision of the state of Washington or)) by
the United States and which is used or to be used primarily for foot or
vehicular traffic including mass transportation vehicles of any kind as
defined in RCW 82.04.280, in respect to tangible personal property when
such person incorporates such property as an ingredient or component of
such publicly owned street, place, road, highway, easement, right of
way, mass public transportation terminal or parking facility, bridge,
tunnel, or trestle by installing, placing or spreading the property in
or upon the right of way of such street, place, road, highway,
easement, bridge, tunnel, or trestle or in or upon the site of such
mass public transportation terminal or parking facility;
(4) Any person who is an owner, lessee or has the right of
possession to or an easement in real property which is being
constructed, repaired, decorated, improved, or otherwise altered by a
person engaged in business, excluding only (((a) municipal corporations
or political subdivisions of the state in respect to labor and services
rendered to their real property which is used or held for public road
purposes, and (b))) the United States((,)) and instrumentalities
thereof((, and county and city housing authorities created pursuant to
chapter 35.82 RCW in respect to labor and services rendered to their
real property)). Nothing contained in this or any other subsection of
this definition shall be construed to modify any other definition of
"consumer";
(5) Any person who is an owner, lessee, or has the right of
possession to personal property which is being constructed, repaired,
improved, cleaned, imprinted, or otherwise altered by a person engaged
in business;
(6) Any person engaged in the business of constructing, repairing,
decorating, or improving new or existing buildings or other structures
under, upon, or above real property of or for the United States((,)) or
any instrumentality thereof, ((or a county or city housing authority
created pursuant to chapter 35.82 RCW,)) including the installing or
attaching of any article of tangible personal property therein or
thereto, whether or not such personal property becomes a part of the
realty by virtue of installation; also, any person engaged in the
business of clearing land and moving earth of or for the United
States((,)) or any instrumentality thereof((, or a county or city
housing authority created pursuant to chapter 35.82 RCW)). Any such
person shall be a consumer within the meaning of this subsection in
respect to tangible personal property incorporated into, installed in,
or attached to such building or other structure by such person, except
that consumer does not include any person engaged in the business of
constructing, repairing, decorating, or improving new or existing
buildings or other structures under, upon, or above real property of or
for the United States, or any instrumentality thereof, if the
investment project would qualify for sales and use tax deferral under
chapter 82.63 RCW if undertaken by a private entity;
(7) Any person who is a lessor of machinery and equipment, the
rental of which is exempt from the tax imposed by RCW 82.08.020 under
RCW 82.08.02565, with respect to the sale of or charge made for
tangible personal property consumed in respect to repairing the
machinery and equipment, if the tangible personal property has a useful
life of less than one year. Nothing contained in this or any other
subsection of this section shall be construed to modify any other
definition of "consumer";
(8) Any person engaged in the business of cleaning up for the
United States, or its instrumentalities, radioactive waste and other
byproducts of weapons production and nuclear research and development;
and
(9) Any person who is an owner, lessee, or has the right of
possession of tangible personal property that, under the terms of an
extended warranty as defined in RCW 82.04.050(7), has been repaired or
is replacement property, but only with respect to the sale of or charge
made for the repairing of the tangible personal property or the
replacement property.
Sec. 5 RCW 82.04.280 and 2004 c 24 s 6 are each amended to read
as follows:
Upon every person engaging within this state in the business of:
(1) Printing, and of publishing newspapers, periodicals, or magazines;
(2) building, repairing or improving any street, place, road, highway,
easement, right of way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle which is owned by a municipal
corporation or political subdivision of the state or by the United
States and which is used or to be used, primarily for foot or vehicular
traffic including mass transportation vehicles of any kind and
including any readjustment, reconstruction or relocation of the
facilities of any public, private or cooperatively owned utility or
railroad in the course of such building, repairing or improving, the
cost of which readjustment, reconstruction, or relocation, is the
responsibility of the public authority whose street, place, road,
highway, easement, right of way, mass public transportation terminal or
parking facility, bridge, tunnel, or trestle is being built, repaired
or improved; (3) extracting for hire or processing for hire, except
persons taxable as processors for hire under another section of this
chapter; (4) operating a cold storage warehouse or storage warehouse,
but not including the rental of cold storage lockers; (5) representing
and performing services for fire or casualty insurance companies as an
independent resident managing general agent licensed under the
provisions of RCW 48.05.310; (6) radio and television broadcasting,
excluding network, national and regional advertising computed as a
standard deduction based on the national average thereof as annually
reported by the Federal Communications Commission, or in lieu thereof
by itemization by the individual broadcasting station, and excluding
that portion of revenue represented by the out-of-state audience
computed as a ratio to the station's total audience as measured by the
100 micro-volt signal strength and delivery by wire, if any; (7)
engaging in activities ((which bring a person within the definition of
consumer contained)) described in RCW 82.04.190(6) if such activities
are performed for the United States, or any of its instrumentalities,
or a county or city housing authority created under chapter 35.82 RCW;
as to such persons, the amount of tax on such business shall be equal
to the gross income of the business multiplied by the rate of 0.484
percent.
As used in this section, "cold storage warehouse" means a storage
warehouse used to store fresh and/or frozen perishable fruits or
vegetables, meat, seafood, dairy products, or fowl, or any combination
thereof, at a desired temperature to maintain the quality of the
product for orderly marketing.
As used in this section, "storage warehouse" means a building or
structure, or any part thereof, in which goods, wares, or merchandise
are received for storage for compensation, except field warehouses,
fruit warehouses, fruit packing plants, warehouses licensed under
chapter 22.09 RCW, public garages storing automobiles, railroad freight
sheds, docks and wharves, and "self-storage" or "mini storage"
facilities whereby customers have direct access to individual storage
areas by separate entrance. "Storage warehouse" does not include a
building or structure, or that part of such building or structure, in
which an activity taxable under RCW 82.04.272 is conducted.
As used in this section, "periodical or magazine" means a printed
publication, other than a newspaper, issued regularly at stated
intervals at least once every three months, including any supplement or
special edition of the publication.
Sec. 6 RCW 82.04.280 and 2003 c 149 s 4 are each amended to read
as follows:
Upon every person engaging within this state in the business of:
(1) Printing, and of publishing newspapers, periodicals, or magazines;
(2) building, repairing or improving any street, place, road, highway,
easement, right of way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle which is owned by a municipal
corporation or political subdivision of the state or by the United
States and which is used or to be used, primarily for foot or vehicular
traffic including mass transportation vehicles of any kind and
including any readjustment, reconstruction or relocation of the
facilities of any public, private or cooperatively owned utility or
railroad in the course of such building, repairing or improving, the
cost of which readjustment, reconstruction, or relocation, is the
responsibility of the public authority whose street, place, road,
highway, easement, right of way, mass public transportation terminal or
parking facility, bridge, tunnel, or trestle is being built, repaired
or improved; (3) extracting for hire or processing for hire, except
persons taxable as processors for hire under another section of this
chapter; (4) operating a cold storage warehouse or storage warehouse,
but not including the rental of cold storage lockers; (5) representing
and performing services for fire or casualty insurance companies as an
independent resident managing general agent licensed under the
provisions of RCW 48.05.310; (6) radio and television broadcasting,
excluding network, national and regional advertising computed as a
standard deduction based on the national average thereof as annually
reported by the Federal Communications Commission, or in lieu thereof
by itemization by the individual broadcasting station, and excluding
that portion of revenue represented by the out-of-state audience
computed as a ratio to the station's total audience as measured by the
100 micro-volt signal strength and delivery by wire, if any; (7)
engaging in activities ((which bring a person within the definition of
consumer contained)) described in RCW 82.04.190(6) if such activities
are performed for the United States, or any of its instrumentalities,
or a county or city housing authority created under chapter 35.82 RCW;
as to such persons, the amount of tax on such business shall be equal
to the gross income of the business multiplied by the rate of 0.484
percent.
As used in this section, "cold storage warehouse" means a storage
warehouse used to store fresh and/or frozen perishable fruits or
vegetables, meat, seafood, dairy products, or fowl, or any combination
thereof, at a desired temperature to maintain the quality of the
product for orderly marketing.
As used in this section, "storage warehouse" means a building or
structure, or any part thereof, in which goods, wares, or merchandise
are received for storage for compensation, except field warehouses,
fruit warehouses, fruit packing plants, warehouses licensed under
chapter 22.09 RCW, public garages storing automobiles, railroad freight
sheds, docks and wharves, and "self-storage" or "mini storage"
facilities whereby customers have direct access to individual storage
areas by separate entrance. "Storage warehouse" does not include a
building or structure, or that part of such building or structure, in
which an activity taxable under RCW 82.04.272 is conducted.
As used in this section, "periodical or magazine" means a printed
publication, other than a newspaper, issued regularly at stated
intervals at least once every three months, including any supplement or
special edition of the publication.
Sec. 7 RCW 82.12.0284 and 2003 c 168 s 603 are each amended to
read as follows:
The provisions of this chapter shall not apply in respect to the
use of computers, computer components, computer accessories, or
computer software irrevocably donated to any ((public or)) private
nonprofit school or college, as defined under chapter 84.36 RCW, in
this state. For purposes of this section, "computer" has the same
meaning as in RCW 82.04.215.
NEW SECTION. Sec. 8 The following acts or parts of acts are each
repealed:
(1) RCW 82.08.0256 (Exemptions -- Sale of the operating property of
a public utility to the state or a political subdivision) and 1980 c 37
s 24;
(2) RCW 82.12.0257 (Exemptions -- Use of tangible personal property
of the operating property of a public utility by state or political
subdivision) and 1980 c 37 s 57;
(3) RCW 82.08.0271 (Exemptions -- Sales to municipal corporations,
the state, and political subdivisions of tangible personal property,
labor and services on watershed protection and flood prevention
contracts) and 1980 c 37 s 37;
(4) RCW 82.12.930 (Exemptions -- Watershed protection or flood
prevention) and 2003 c 5 s 17;
(5) RCW 82.08.0275 (Exemptions -- Sales of and labor and service
charges for mining, sorting, crushing, etc., of sand, gravel, and rock
from county or city quarry for public road purposes) and 1980 c 37 s
41;
(6) RCW 82.12.0269 (Exemptions -- Use of sand, gravel, or rock to
extent of labor and service charges for mining, sorting, crushing,
etc., thereof from county or city quarry for public road purposes) and
1980 c 37 s 68;
(7) RCW 82.08.0278 (Exemptions -- Sales between political
subdivisions resulting from annexation or incorporation) and 1980 c 37
s 44;
(8) RCW 82.12.0274 (Exemptions -- Use of tangible personal property
by political subdivision resulting from annexation or incorporation)
and 1980 c 37 s 72;
(9) RCW 82.08.0285 (Exemptions -- Sales of ferry vessels to the state
or local governmental units -- Components thereof -- Labor and service
charges) and 1980 c 37 s 50;
(10) RCW 82.12.0279 (Exemptions -- Use of ferry vessels by the state
or local governmental units -- Components thereof) and 2003 c 5 s 9 &
1980 c 37 s 77;
(11) RCW 82.08.834 (Exemptions -- Sales/leasebacks by regional
transit authorities) and 2000 2nd sp.s. c 4 s 21; and
(12) RCW 82.12.834 (Exemptions -- Sales/leasebacks by regional
transit authorities) and 2001 c 320 s 6 & 2000 2nd sp.s. c 4 s 22.
NEW SECTION. Sec. 9 (1) Section 5 of this act expires on the
date chapter 149, Laws of 2003, becomes null and void.
(2) Section 6 of this act takes effect on the date chapter 149,
Laws of 2003, becomes null and void.
NEW SECTION. Sec. 10 Except for section 6 of this act, this act
takes effect July 1, 2006.