BILL REQ. #:  H-5223.1 

Read first time 02/06/08.   Referred to Committee on Finance.

     AN ACT Relating to providing tax exemptions for the purchase of books and other media by public libraries; 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:
     (1) The tax levied by RCW 82.08.020 does not apply to sales of books and other media purchased by a governmental unit that has established a library.
     (2) This 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) For the purposes of this section, the following definitions apply:
     (a) "Governmental unit" and "library" have the same meanings as in RCW 27.12.010.
     (b) "Other media" includes phonograph records, compact discs, digital versatile discs or digital video discs, tapes, audio or video cassettes, periodicals, newspapers, and other printed or written material available in a library.

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 books and other media by a governmental unit that has established a library. The definitions in section 1 of this act apply to this section.

NEW SECTION.  Sec. 3   This act takes effect July 1, 2008.