BILL REQ. #:  S-0766.2 

Read first time 01/25/2007.   Referred to Committee on Ways & Means.

     AN ACT Relating to sales and use tax exemptions for amenities purchased by lodging businesses for use by lodging guests; 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 levied by RCW 82.08.020 does not apply to sales to a lodging business of amenities.
     (2) A person taking the exemption under this section must keep records necessary for the department to verify eligibility under this section. 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 shall retain a copy of the certificate for the seller's files.
     (3) The definitions in this subsection apply to this section:
     (a) "Amenities" means tangible personal property exclusively purchased for the consumption and use of lodging guests and includes, but is not limited to: Body lotion; combs; conditioner; cotton balls; cotton swabs; envelopes and pencils; gift baskets and their contents; hairnets; magazines; matches; mouthwash; notepads; pens; postcards; razors; sewing kits; shampoo; shaving foam and shaving cream; shoe mitts; shower caps; slippers; soap; shower gels; stationery; tissue paper; toilet paper; toothbrushes; and toothpaste.
     (b) "Lodging business" means a person that furnishes lodging taxable by the state under this chapter.

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 in respect to the use of amenities by a lodging business.
     (2) The definitions in section 1 of this act apply to this section.