SENATE BILL REPORT

SB 5238

BYSenators McDermott, McDonald, Gaspard and Lee; by request of Department of Revenue

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

Senate Committee on Ways & Means

Senate Hearing Date(s):January 27, 1987

Majority Report:  Do pass.

      Signed by Senators McDermott, Chairman; Gaspard, Vice Chairman; Cantu, Craswell, Deccio, Hayner, Lee, McDonald, Moore, Rinehart, Talmadge, Warnke, Williams, Zimmerman.

Senate Staff:Stephen Rose (786-7443)

                  February 20, 1987

AS PASSED SENATE, FEBRUARY 20, 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:

Relevant 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:      available

Senate Committee - Testified: Barney McClure, Department of Revenue