H-468                _______________________________________________

                                                   HOUSE BILL NO. 1184

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Representatives Sayan, Day, Hankins, Ferguson, Zellinsky, O'Brien, Jones, Ballard, Rayburn, Kremen, Doty, Chandler, Dellwo and Miller

Read first time 1/18/89 and referred to Committee on Revenue.

AN ACT Relating to retail sales and use taxation of sales between nonprofit organizations; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property or services that are purchased by a nonprofit organization from another nonprofit organization.

          As used in this section, "nonprofit organization" means an organization exempt from income tax under section 501(c)(3) of the federal internal revenue code of 1986.

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 with respect to the use of tangible personal property or services that are purchased by a nonprofit organization from another nonprofit organization.

          As used in this section, "nonprofit organization" means an organization exempt from income tax under section 501(c)(3) of the federal internal revenue code of 1986.