SENATE BILL REPORT

SB 6693

BYSenators Craswell, Madsen, Anderson, Bluechel, Patrick, Amondson, Smitherman and Lee

Changing provisions relating to use taxation of tangible personal property acquired and used in another state.

Senate Committee on Ways & Means

Senate Hearing Date(s):February 5, 1990

Senate Staff:Terry Wilson (786-7715)

AS OF FEBRUARY 3, 1990

BACKGROUND:

In 1943, the Legislature exempted from use tax household goods, personal effects, and private automobiles of new residents if the items were acquired at least 90 days prior to becoming a resident of Washington.

SUMMARY:

The use tax exemption for nonresidents is expanded to include all tangible personal property of the nonresident.

EFFECT OF PROPOSED SUBSTITUTE:

The use tax exemption for nonresidents is expanded to include all tangible personal property of the nonresident except business property.

Appropriation:  none

Revenue:   yes

Fiscal Note:    requested