6143-S AMS HAUG CARL 103

SSB 6143 - S AMD 320

By Senator Haugen

ADOPTED 3/06/2010

    On page 98, after line 14, insert the following:

"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 shall not apply to sales of bottled water for human use to persons who do not otherwise have a readily available source of potable water and who provide 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.

    (2) The department may waive the requirement for an exemption certificate in the event of disaster or similar circumstance.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter shall not apply in respect to the use of bottled water for human use by persons who do not otherwise have a readily available source of potable water."

    Renumber the sections consecutively and correct any internal references accordingly.

SSB 6143 - S AMD 320

By Senator Haugen

ADOPTED 3/06/2010

    On page 1, line 16 of the title, strike "adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW", insert "adding new sections to chapter 82.08; adding new sections to chapter 82.12 RCW"

EFFECT:  Allows an exemption from the sales tax on bottled water for persons without potable water.

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