H-4313              _______________________________________________

                                                   HOUSE BILL NO. 1814

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Representatives Heavey, Nealey, Jesernig, Grant, Holland, Bristow, Appelwick, Prince, Basich, Silver, Sanders, Moyer, May, P. King and Brough

Read first time 1/27/88 and referred to Committee on Higher Education.

AN ACT Relating to use tax exemptions for educational institutions; and amending RCW 82.12.0284.

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

        Sec. 1.  Section 7, chapter 55, Laws of 1983 1st ex. sess. and RCW 82.12.0284 are each amended to read as follows:

          The provisions of this chapter shall not apply in respect to the use of computers, computer components, computer accessories, or computer software irrevocably donated to any public or private nonprofit school or college, as defined under chapter 84.36 RCW, in this state, nor to equipment which is acquired by a public or private institution of higher education through intergovernmental transfer or loan, and accepted by the institution, for direct use in instruction or research.

          For purposes of this section, "computer" means a data processor that can perform substantial computation, including numerous arithmetic or logic operations, without intervention by a human operator during the run.