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ENGROSSED SUBSTITUTE HOUSE BILL 2847
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State of Washington60th Legislature2008 Regular Session

By House Finance (originally sponsored by Representatives Ormsby, Schindler, Barlow, Simpson, Springer, Wood, and Santos)

READ FIRST TIME 02/12/08.   



     AN ACT Relating to the sales and use tax exemption of materials and services used in the weatherization assistance program; adding a new section to chapter 82.08 RCW; 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 82.08 RCW to read as follows:
     (1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70.164 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.
     (2) 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.
     (3) "Residence" and "weatherization" have the meanings provided in RCW 70.164.020.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     (1) The provisions of this chapter do not apply to the use of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70.164 RCW. The exemption only applies to tangible personal property that becomes a component of the residence.
     (2) "Residence" and "weatherization" have the meanings provided in RCW 70.164.020.

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