S-4360               _______________________________________________

                                                   SENATE BILL NO. 6693

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Senators Craswell, Madsen, Anderson, Bluechel, Patrick, Amondson, Smitherman and Lee

Read first time 1/22/90 and referred to Committee on  Ways & Means.

AN ACT Relating to the use taxation of tangible personal property acquired and used in another state; and amending RCW 82.12.0251.

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

        Sec. 1.  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 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)) tangible personal property 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.