S-644                 _______________________________________________

                                                   SENATE BILL NO. 3543

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Senators Hansen, Guess, Benitz, Stratton, Rasmussen, Saling, Metcalf, Sellar, Zimmerman, Newhouse, Bauer, McCaslin and Hayner

Read first time 2/4/85 and referred to Committee on Ways and Means.

AN ACT Relating to sales and use taxation of farm machinery; amending RCW 82.08.0268; and adding a new section to chapter 82.12 RCW.

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

        Sec. 1.  Section 35, chapter 37, Laws of 1980 and RCW 82.08.0268 are each amended to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales ((to nonresidents of this state for use outside of this state)) of machinery and implements for use in conducting a farming activity((, when such machinery and implements will be transported immediately outside the state.  As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall be made for each such sale, to be retained as a business record of the seller)).

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

          The provisions of this chapter shall not apply in respect to the use of machinery and implements in conducting a farming activity.