BILL REQ. #: S-1584.2
| State of Washington | 63rd Legislature | 2013 Regular Session |
Read first time 02/20/13. Referred to Committee on Ways & Means.
AN ACT Relating to providing a sales and use tax exemption for clay targets purchased by nonprofit gun clubs; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating a new section; 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 of clay
targets purchased by a nonprofit gun club for use in providing the
activity of clay target shooting for a fee.
(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.
NEW SECTION. Sec. 2 A new section is added to chapter 82.12 RCW
to read as follows:
The provisions of this chapter do not apply with respect to the use
by a nonprofit gun club of clay targets that are provided while
conducting the activity of clay target shooting for a fee.
NEW SECTION. Sec. 3 This act applies retroactively as well as
prospectively; however, taxpayers may not seek a refund for sales or
use taxes that have already been paid.
NEW SECTION. Sec. 4 This act takes effect August 1, 2013.