H-0094.5
HOUSE BILL 1839
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State of Washington | 65th Legislature | 2017 Regular Session |
By Representatives Dent, Lovick, Griffey, Blake, Frame, Irwin, Goodman, Dye, Haler, Schmick, and Johnson
Read first time 01/31/17. Referred to Committee on Finance.
AN ACT Relating to creating a sales tax exemption for equipment purchased by fire districts in rural counties; adding a new section to chapter
82.08 RCW; adding a new section to chapter
82.12 RCW; creating new sections; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislature finds that some fire districts, especially those in rural counties, bear disproportionate costs due to the expansive geographic area they must serve with a sparsely populated tax base. It is the intent of the legislature to reduce the costs for certain fire districts in rural counties by exempting their purchases of equipment from sales and use taxes.
NEW SECTION. Sec. 2. A new section is added to chapter 82.08 RCW to read as follows:
(1) The tax imposed by RCW
82.08.020 does not apply to the purchase of any item of equipment by an eligible fire district located in a rural county.
(2) In order to qualify for the exemption in this section, an eligible fire district must apply to the department for a certificate of exemption.
(3) The department must publish annually, by January 1st, a list of eligible fire districts that qualify for the exemption in this section.
(4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Eligible fire district" means a fire district in which the population of the district for that year as estimated by the office of financial management does not exceed ten thousand persons.
(b) "Equipment" means fire and emergency medical apparatus and all other vehicles, machinery, and equipment necessary for the prevention and suppression of fires, the providing of emergency medical services, and the protection of life and property.
(c) "Rural county" has the same meaning as provided in RCW
82.14.370.
NEW SECTION. Sec. 3. A new section is added to chapter 82.12 RCW to read as follows:
(1) The tax imposed by RCW
82.12.020 does not apply to the use of any item of equipment that is purchased by an eligible fire district located in a rural county.
(2) The definitions in section 2 of this act apply to this section.
NEW SECTION. Sec. 5. This act applies to purchases and uses made on or after October 1, 2017.
NEW SECTION. Sec. 6. This act takes effect October 1, 2017.
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