BILL REQ. #: H-4391.1
| State of Washington | 59th Legislature | 2006 Regular Session |
Read first time 01/23/2006. Referred to Committee on Select Committee on Hood Canal.
AN ACT Relating to sales and use tax exemptions for on-site sewage disposal systems in aquatic rehabilitation zones; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective 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:
The tax levied by RCW 82.08.020 does not apply to sales of labor
and services rendered in respect to construction or installation of an
eligible on-site sewage disposal system, tangible personal property
incorporated as an ingredient or component of an eligible on-site
sewage disposal system, or extended warranties for ingredients or
components of an eligible on-site sewage disposal system. For the
purposes of this section, "eligible on-site sewage disposal system"
means an on-site sewage disposal system constructed or installed in the
aquatic rehabilitation zone established in RCW 90.88.010(2) under a
permit issued by a local health officer. An exemption under this
section 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.
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
of labor and services rendered in respect to construction or
installation of an eligible on-site sewage disposal system, tangible
personal property incorporated as an ingredient or component of an
eligible on-site sewage disposal system, or extended warranties for
ingredients or components of an eligible on-site sewage disposal
system. For the purposes of this section "eligible on-site sewage
disposal system" has the meaning provided in section 1 of this act.
NEW SECTION. Sec. 3 This act takes effect July 1, 2006.