BILL REQ. #:  S-0432.3 

Read first time 01/24/2007.   Referred to Committee on Early Learning & K-12 Education.

     AN ACT Relating to providing relief to schools by creating a sales and use tax exemption for heating oil; 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) A public school or private school that has paid the tax levied by RCW 82.08.020 on heating oil used as the only fuel for heating purposes is eligible for an exemption in the form of a remittance. The amount of the remittance is computed under subsection (3) of this section and is based on the state share of sales tax.
     (2) For the purposes of this section and section 2 of this act, the following definitions apply:
     (a) "Public school" means public schools as defined in RCW 28A.150.010.
     (b) "Private school" means nonpublic schools, including parochial or independent schools or school districts, carrying out a program for any or all of the grades one through twelve, which have been approved by the Washington state board of education.
     (3)(a) A public school or private school claiming an exemption from state tax in the form of a remittance under this section must pay the tax imposed by RCW 82.08.020. The school may then apply to the department for remittance of all of the tax paid under RCW 82.08.020.
     (b) The department shall determine eligibility under this section based on information provided by the public school or private school and through audit and other administrative records.
     (c) The department shall on a quarterly basis remit exempted amounts to qualifying public schools or private schools that submitted applications during the previous quarter.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     (1) A public school or private school that has paid the tax levied by RCW 82.12.020 on heating oil used as the only fuel for heating purposes is eligible for an exemption on tax paid in the form of a remittance. The amount of the remittance is computed under subsection (2) of this section and is based on the state share of use tax.
     (2)(a) A public school or private school claiming an exemption from state tax in the form of a remittance under this section must pay the tax imposed by RCW 82.12.020 to the department. The school may then apply to the department for remittance of all of the tax paid under RCW 82.12.020.
     (b) The department shall determine eligibility under this section based on information provided by the public school or private school and through audit and other administrative records.
     (c) The department shall on a quarterly basis remit exempted amounts to qualifying public schools or private schools that submitted applications during the previous quarter.
     (3) The definitions in section 1 of this act apply to this section.