HOUSE BILL REPORT

HB 204

BYRepresentatives Sprenkle, Taylor, Sayan and Holland; by request of Department of Revenue

Clarifying the taxation of tangible personal property used both inside and outside of the state.

House Committe on Ways & Means/Revenue

Majority Report:     Do pass.  (11)

     Signed by Representatives Appelwick, Chair; Basich, Bristow, Grimm, Holland, Madsen, Rust, Schoon, Taylor, Valle and Winsley.

House Staff:Susan Kavanaugh (786-7145)

AS PASSED HOUSE MARCH 2, 1987

BACKGROUND:

Various exemptions from use taxation are provided for property not acquired in Washington and used temporarily by nonresidents.  When items acquired outside of Washington are subject to use taxation, any use or sales taxes paid to other jurisdictions are deductible.

SUMMARY:

Jurisdictions outside of Washington are defined as a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.

Fiscal Note:    Attached.

House Committee ‑ Testified For:     Barney McClure, Department of Revenue.

House Committee - Testified Against: None Presented.

House Committee - Testimony For:     This bill provides equal treatment of states and other jurisdictions.

House Committee - Testimony Against: None Presented.