AN ACT Relating to excise taxation of weapons; amending RCW 82.12.0251; adding a new section to chapter 82.08 RCW; adding new sections to chapter 82.12 RCW; creating a new section; prescribing penalties; and providing an effective date.

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

NEW SECTION. Sec. 1. The legislature finds that the proliferation and use of assault weapons poses a threat to the health, safety, and security of all citizens of this state. An assault weapon has such a high firepower capacity that its function as a legitimate sports and recreational firearm is substantially outweighed by the danger that it can be used to kill and injure human beings. It is, therefore, the intent of the legislature in enacting this law to impose additional sales and use taxes that defray law enforcement and victim of crime costs associated with assault weapons. However, it is not the intent of the legislature to place additional taxes on the sale or use of those weapons that are primarily designed and intended for hunting, target practice, or other legitimate sports or recreational activities.

NEW SECTION. Sec. 2. A new section is added to chapter 82.08 RCW to read as follows:

(1) In addition to other taxes imposed in this chapter, a tax is imposed on each retail sale of assault weapons in this state, equal to fifty percent of the selling price. The selling price for purposes of this tax does not include the amount of tax paid under RCW 82.08.020. The tax imposed in this section does not apply to any sale of an assault weapon for use within the scope of official duties by any law enforcement officer, member of an organized militia of this or any other state, member of the armed forces of the United States, or agent, employee, or officer of any unit of federal, state, or local government.

(2) "Assault weapon" as used in this section includes:

(a) Each of the following specified semiautomatic rifles:

(i) Armalite AR-180 Carbine;

(ii) Auto-Ordnance Thompson Models 1927 and M-1;

(iii) Avtomat Kalashnikov (All Models);

(iv) Barrett Light-Fifty Model 82A1;

(v) Beretta AR-70;

(vi) Bushmaster Auto Rifle;

(vii) CAR-15;

(viii) CETME G3;

(ix) Calico M 100 and M 900;

(x) Colt AR-15;

(xi) Commando Arms Carbine;

(xii) Daewoo K-1, K-2, Max-1, and Max-2;

(xiii) Dragunov Sniper Rifle;

(xiv) Fabrique Nationale FN/FAL, FN/LAR, and FNC;

(xv) Famas MAS-223;

(xvi) Feather AT-9;

(xvii) Federal XC-900 and XC-450;

(xviii) Galil AR and ARM;

(xix) Goncz High-Tech Carbine;

(xx) Heckler & Koch HK-91, HK-93, HK-94 and PSG 1;

(xxi) Iver-Johnson PM30-P;

(xxii) Mandell TAC-1;

(xxiii) Mitchell Spectre Auto Carbine;

(xxiv) Norinco SKS with Detachable Magazine;

(xxv) PJK M-68 Carbine;

(xxvi) Plainfield Commando and Paratrooper;

(xxvii) Plainfield Machine Company Carbine;

(xxviii) Ruger Mini-14/5F Folding Stock Model;

(xxix) Sigarms SG-550/551;

(xxx) SIG 57 AMT, SIG PE-57, and 500 Series;

(xxxi) SKS with detachable magazine;

(xxxii) Springfield Armory SAR-48, G-3, and BM-59 Alpine;

(xxxiii) Sterling MK-6 and SAR;

(xxxiv) Steyr AUG;

(xxxv) USAS 12;

(xxxvi) Uzi Carbine and Mini-carbine;

(xxxvii) Valmet M71S, M-76, M-62S, M-82 Bullpup Carbine, and M-78;

(xxxviii) Weaver Arms Nighthawk.

(b) Each of the following specified semiautomatic pistols:

(i) AP-9 9mm Assault Pistol;

(ii) Auto-Ordnance Thompson 27A-5;

(iii) Bushmaster Auto Pistol;

(iv) Calico Mode 100-P;

(v) Cobray SWD 9mm;

(vi) Encom MK-IV, MP-9 and MP-45;

(vii) Feather Mini-AT;

(viii) Goncz High-Tech;

(ix) Holmes MP-83 and MP-22;

(x) Intratec TEC-9 and Scorpion .22;

(xi) Iver Johnson Enforcer Model 3000;

(xii) Ingram MAC-10 and MAC-11;

(xiii) Mitchell Arms Spectre Auto;

(xiv) Sed Cobray M-11;

(xv) Scarab Skorpion;

(xvi) Sterling MK-7;

(xvii) Universal Enforcer Model 3000;

(xviii) Uzi Pistol.

(i) Fie/Franchi SPAS-12 and LAW-12;

(ii) Street Sweeper and Striker-12;

(iii) Encom CM-55.

(d) Any firearm that is similar to a firearm listed in this section but for slight modifications or enhancements such as a folding or retractable stock, different sights, case deflector for left-handed shooters, shorter barrel, stock of different composition, larger ammunition capacity, different caliber, or bayonet mount, whether manufactured or modified by the same person or by any other person.

(e) Any part or combination of parts designed or intended to readily convert a firearm into an assault weapon.

(f) Any firearm that the department determines by rule is an assault weapon within the intent of this section, after consultation with the Washington state patrol. A firearm meeting any of the following criteria is presumed to be an assault weapon:

(i) The firearm is not being generally recognized as particularly suitable for or readily adaptable to sporting purposes. "Sporting purpose" includes traditional sports such as target shooting, skeet and trap shooting, and hunting. Police or combat type competitions are not "sporting purposes" under this section. The mere fact that an individual might choose to use a particular weapon for a sporting purpose does not indicate the weapon is generally recognized as suitable for that purpose.

(ii) The weapon has a military configuration, as evidenced by one or more of the following features:

(A) An ability to accept a detachable magazine holding more than nine rounds;

(B) A folding or telescoping stock;

(D) An ability to accept a bayonet;

(E) A flash suppressor;

(F) A bipod as a part of the weapon, or specific mounting points for a bipod;

(G) A grenade launcher;

(H) Night sights.

(iii) The weapon has a design which is essentially a semiautomatic version of a machine gun.

(iv) The weapon is chambered to accept a centerfire cartridge case having a length of two and one-quarter inches or less.

(3) "Assault weapon" as used in this section does not include any of the following:

(a) Any firearm modified to render it permanently inoperative.

(b) Any rifle or pistol designed or modified to render it permanently not a semiautomatic firearm.

(4) Fifty percent of the revenue collected under this section shall be deposited as provided in RCW 43.08.250, for use only to fund crime victims' compensation. The remainder of the revenue collected under this section shall be deposited in the state general fund for use only to fund law enforcement activities.

NEW SECTION. Sec. 3. A new section is added to chapter 82.12 RCW to read as follows:

(1) In addition to other taxes imposed in this chapter, a tax is imposed on every person for the privilege of using within this state as a consumer any assault weapon, as defined in section 2 of this act, purchased at retail or acquired by lease, gift, repossession, or bailment. The amount of tax imposed under this section is equal to the value of the assault weapon multiplied by the rate in effect for the tax imposed in section 2 of this act. The tax imposed in this section does not apply in respect to the use of any assault weapon within the scope of official duties by any law enforcement officer, member of an organized militia of this or any other state, member of the armed forces of the United States, or agent, employee, or officer of any unit of federal, state, or local government.

(2) Revenue collected under this section shall be deposited as provided in section 2 of this act.

NEW SECTION. Sec. 4. A new section is added to chapter 82.12 RCW to read as follows:

(1) The department or any law enforcement officer shall confiscate any assault weapon found in the possession of any person unless the person produces for inspection proof of tax paid under section 2 or 3 of this act in respect to that assault weapon. For the purposes of this section, proof of tax paid may consist of a bill of sale clearly identifying the purchaser and the serial number of the weapon, or other documentation approved by the department.

(2) Assault weapons confiscated under this section shall be transferred to the Washington state patrol for disposal as directed by the department. If the department determines all tax due under section 2 or 3 of this act has been paid, the assault weapon shall be returned to the owner after payment of the penalty imposed in subsection (3) of this section. If the department determines tax due under section 2 or 3 of this act has not been paid, the assault weapon shall be forfeited and a penalty shall be imposed under subsection (4) of this section. Forfeited weapons shall be retained for use by the state patrol, provided to any other law enforcement agency for use by the agency, or destroyed, in the department's discretion.

(3) The department shall impose a civil penalty of up to one thousand dollars on any person who fails to produce proof of tax paid as required in this section.

(4) The department shall impose a civil penalty of up to ten thousand dollars on any person who fails to pay tax due under section 2 or 3 of this act.

(5) Moneys collected under subsections (3) and (4) of this section shall be deposited as provided in section 2 of this act. Civil penalties under this section may be enforced and collected in the same manner as other penalties under chapter 82.32 RCW.

(6) A person is guilty of unlawful possession of an assault weapon if he or she owns or possesses an assault weapon in respect to which tax required under section 2 or 3 of this act has not been paid. Unlawful possession of an assault weapon is a class C felony punishable to the same extent as a class C felony under Title 9A RCW.

Sec. 5. Section 51, chapter 37, Laws of 1980 as last amended by section 1, chapter 27, Laws of 1987 and RCW 82.12.0251 are each amended to read as follows:

The ((~~provisions of this chapter~~)) tax imposed in RCW 82.12.020 shall not apply in respect to the use of any article of tangible personal property brought into the state of Washington by a nonresident thereof for his or her use or enjoyment while temporarily within the state of Washington unless such property is used in conducting a nontransitory business activity within the state of Washington; or in respect to the use by a nonresident of Washington of a motor vehicle or trailer which is registered or licensed under the laws of the state of his or her residence, and which is not required to be registered or licensed under the laws of Washington, including motor vehicles or trailers exempt pursuant to a declaration issued by the department of licensing under RCW 46.85.060; or in respect to the use of household goods, personal effects, and private automobiles by a bona fide resident of Washington or nonresident members of the armed forces who are stationed in Washington pursuant to military orders, if such articles were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington.

For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.

NEW SECTION. Sec. 6. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION. Sec. 7. This act shall take effect on July 1, 1990. Section 2 of this act is effective only in respect to sales occurring on or after July 1, 1990. Tax is due under section 3 of this act in respect to any use of an assault weapon after July 1, 1990, regardless of when the weapon was acquired or first put to use by the present user.