BILL REQ. #:  S-1836.1 

Read first time 02/18/09.   Referred to Committee on Government Operations & Elections.

     AN ACT Relating to exempting vehicles from the sales and use tax that are sold or used by qualifying disabled veterans or surviving spouses; 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 the sale of any vehicle to a qualifying disabled veteran or surviving spouse, provided that the exemption in this subsection may not be claimed by a qualifying disabled veteran or a surviving spouse for more than one vehicle in a consecutive three-year period.
     (2) For the purposes of this section, the following definitions apply, unless the context requires otherwise.
     (a) "Qualifying disabled veteran" means a veteran meeting the qualifications under RCW 84.36.381(3).
     (b) "Surviving spouse" means any surviving spouse of a disabled veteran who was eligible to receive an exemption under RCW 84.36.381(3) at the time of the veteran's death, if the surviving spouse is fifty-seven years of age or older and otherwise meets the requirements of RCW 84.36.381(3).

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 any vehicle by a qualifying disabled veteran or surviving spouse, provided that the exemption in this subsection may not be claimed by a qualifying disabled veteran or a surviving spouse for more than one vehicle in a consecutive three-year period.
     (2) "Qualifying disabled veteran" and "surviving spouse" have the same meanings as provided in section 1 of this act.