BILL REQ. #: S-1851.1
| State of Washington | 60th Legislature | 2007 Regular Session |
Read first time 02/19/2007. Referred to Committee on Ways & Means.
AN ACT Relating to a sales and use tax exemption for equipment purchased by volunteer firefighters; 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
volunteer firefighter of equipment for use in the performance of duty.
This exemption is available only if the buyer provides the seller with
an exemption certificate in a form and manner prescribed by the
department.
(2) The following definitions apply to this section and section 2
of this act:
(a) "Volunteer firefighter" has the meaning provided in RCW
41.24.010(3).
(b) "Performance of duty" has the meaning provided in RCW
41.24.010(5).
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 with respect to the
use by a volunteer firefighter of equipment in the performance of duty.
(2) The definitions in section 1 of this act apply to this section.