S-1343.2                   _______________________________________________

                                            SUBSTITUTE SENATE BILL 5368

                              _______________________________________________

State of Washington                              53rd Legislature                             1993 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Owen, Sutherland, McDonald, Bauer, Nelson, Anderson and Erwin)

Read first time 03/02/93.

Creating a sales tax exemption for certain vessels.

          AN ACT Relating to a sales tax exemption for Washington boats sold to residents of foreign countries; and adding a new section to chapter 82.08 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 does not apply to sales of vessels to residents of foreign countries for use outside of this state, even though delivery is made within this state, but only if (1) the vessel will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification as provided by and filed with the department of revenue and signed by the purchaser or the purchaser's agent establishes the fact that the purchaser is a resident of a foreign country and that the vessel is for use outside of this state.  One copy of the exemption certificate is to be filed with the department of revenue and a duplicate is to be retained by the dealer.

          As used in this section, "vessel" means every watercraft used or capable of being used as a means of transportation on the water, other than a seaplane.

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