5151 AMS TRAN

SB 5151 - S COMM AMD

By Committee on Transportation

    Strike everything after the enacting clause and insert the following:

    "NEW SECTION. Sec. 1.  As used in this chapter "studded tire" means a tire having on its periphery a block, flange, cleat, spike, or metal stud imbedded within the tire, or other protuberance of material other than rubber that projects beyond the tread of the traction surface of the tire.  This section does not apply to tires used for farm machinery that are not primarily used upon a paved roadway.

NEW SECTION. Sec. 2.  A tax is levied and shall be collected upon the sale, use, or distribution of each studded tire in this state at the rate of twenty-five dollars per studded tire, regardless of the wholesale or retail value of the studded tire.  The retailer shall collect the tax at the point of sale or distribution to the purchaser.

NEW SECTION. Sec. 3.  (1) The taxes levied by this chapter are due for payment monthly.  Within twenty-five days after the end of the month in which the taxable activity occurs, the retailer shall send the amount of the tax with a detailed report to the department of revenue, acting in a custodial capacity, for deposit in the motor vehicle fund.

    (2) Chapter 82.32 RCW applies to the taxes imposed in this chapter.  The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the taxes imposed in this chapter.

NEW SECTION. Sec. 4.  Sections 1 through 3 of this act shall constitute a new chapter in Title 82 RCW."

SB 5151 - S COMM AMD

By Committee on Transportation

    In line 1 of the title, after "tires;" strike the remainder of the title and insert "; and adding a new chapter to Title 82 RCW."

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