S-1621.1
SUBSTITUTE SENATE BILL 5516
State of Washington | 68th Legislature | 2023 Regular Session |
BySenate Ways & Means (originally sponsored by Senators Fortunato, Rolfes, Conway, Warnick, and L. Wilson)
READ FIRST TIME 02/17/23.
AN ACT Relating to exempting clay targets from sales and use tax; adding a new section to chapter
82.08 RCW; adding a new section to chapter
82.12 RCW; and creating a new section.
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. For sellers who electronically file their taxes, the department must provide a separate tax reporting line for exemption amounts claimed under this section.
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.
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