BILL REQ. #:  S-3210.1 

Read first time 01/15/14.   Referred to Committee on Ways & Means.

     AN ACT Relating to transferring certain state sales and use taxes collected on state highway projects to the connecting Washington account; and adding a new section to chapter 82.32 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   A new section is added to chapter 82.32 RCW to read as follows:
     (1) The state sales and use taxes paid with funds appropriated to the department of transportation for state highway projects must be transferred from the general fund to the connecting Washington account created under section 106, chapter . . . (Senate Bill No.. . . (S-3211/14)), Laws of 2013 4th sp. sess.
     (2) The transfer required under this section applies to:
     (a) Between the effective date of this section and June 30, 2017, state highway projects funded from the connecting Washington account; and
     (b) Beginning July 1, 2017, all state highway projects.
     (3) Quarterly, beginning in the calendar quarter immediately following the calendar quarter that this section is enacted into law, the department of transportation must submit a report to the department detailing the amount of state sales and use tax paid during the previous calendar quarter on state highway projects for which this section is applicable. The quarterly reports must contain such other information as required by the department to administer this section; are due by the tenth day of March, June, September, and December; and must be provided in a form and manner acceptable to the department. The department must notify the state treasurer of the amount of the transfer by the last working day of each calendar quarter.
     (4) The following definitions apply throughout this section unless the context clearly requires otherwise.
     (a) "State highway project" means a capital improvement or preservation authorized by the legislature and specifically referenced in a line-item project appropriation for the department of transportation. "State highway project" does not include a project that is primarily for recreational purposes, such as parks, hiking trails, and off-road vehicle trails.
     (b) "State sales and use tax" means the taxes imposed under RCW 82.08.020 and 82.12.020, not reduced by any sales or use taxes imposed under the authority of chapter 82.14 RCW that are deducted from or credited against the taxes imposed under RCW 82.08.020 and 82.12.020.