BILL REQ. #: H-0630.1
| State of Washington | 63rd Legislature | 2013 Regular Session |
Read first time 02/06/13. Referred to Committee on Finance.
AN ACT Relating to sales and use tax exemption for propane or natural gas used to heat greenhouses; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.
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
businesses of propane or natural gas used to heat greenhouses. The
propane or natural gas must be used exclusively to heat greenhouses.
(2) 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 must retain a copy of the certificate for
the seller's files.
(3) "Greenhouse" means an enclosed structure used for the
cultivation or protection of plants.
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 businesses of propane or natural gas to heat greenhouses.
(2) The exemption certificate and recordkeeping requirements of
section 1 of this act apply to this section.
(3) "Greenhouse" has the same meaning as provided in section 1 of
this act.
NEW SECTION. Sec. 3 This act takes effect August 1, 2013.