H-2315.1 _______________________________________________
HOUSE BILL 2073
_______________________________________________
State of Washington 54th Legislature 1995 Regular Session
By Representatives K. Schmidt, Blanton and Hankins
Read first time 03/08/95. Referred to Committee on Transportation.
AN ACT Relating to transportation diversions and exemptions; amending RCW 82.38.080; repealing RCW 82.36.275; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.38.080 and 1993 c 141 s 2 are each amended to read as follows:
There is exempted from
the tax imposed by this chapter, the use of fuel for: (1) Street and highway
construction and maintenance purposes in motor vehicles owned and operated by
the state of Washington, or any county or municipality; (2) publicly owned fire
fighting equipment; (3) special mobile equipment as defined in RCW 46.04.552;
(4) power pumping units or other power take-off equipment of any motor vehicle
which is accurately measured by metering devices that have been specifically
approved by the department or which is established by either of the following
formulae: (a) Pumping propane, or fuel or heating oils or milk picked up from
a farm or dairy farm storage tank by a power take-off unit on a delivery truck,
at the rate of three-fourths of one gallon for each one thousand gallons of
fuel delivered or milk picked up: PROVIDED, That claimant when presenting his
claim to the department in accordance with the provisions of this chapter,
shall provide to said claim, invoices of propane, or fuel or heating oil delivered,
or such other appropriate information as may be required by the department to
substantiate his claim; or (b) operating a power take-off unit on a cement
mixer truck or a load compactor on a garbage truck at the rate of twenty-five
percent of the total gallons of fuel used in such a truck; and (c) the
department is authorized to establish by rule additional formulae for
determining fuel usage when operating other types of equipment by means of
power take-off units when direct measurement of the fuel used is not feasible.
The department is also authorized to adopt rules regarding the usage of on
board computers for the production of records required by this chapter; (5)
motor vehicles owned and operated by the United States government; (6) heating
purposes; (7) moving a motor vehicle on a public highway between two pieces of
private property when said moving is incidental to the primary use of the motor
vehicle; and (8) transit services for only elderly or handicapped
persons, or both, by a private, nonprofit transportation provider certified
under chapter 81.66 RCW((; and (9) notwithstanding any provision of law to
the contrary, every urban passenger transportation system and carriers as
defined by chapters 81.68 and 81.70 RCW shall be exempt from the provisions of
this chapter requiring the payment of special fuel taxes. For the purposes of
this section "urban passenger transportation system" means every
transportation system, publicly or privately owned, having as its principal
source of revenue the income from transporting persons for compensation by
means of motor vehicles and/or trackless trolleys, each having a seating
capacity for over fifteen persons over prescribed routes in such a manner that
the routes of such motor vehicles and/or trackless trolleys, either alone or in
conjunction with routes of other such motor vehicles and/or trackless trolleys
subject to routing by the same transportation system, shall not extend for a
distance exceeding twenty-five road miles beyond the corporate limits of the
county in which the original starting points of such motor vehicles are
located: PROVIDED, That no refunds or credits shall be granted on fuel used by
any urban transportation vehicle or vehicle operated pursuant to chapters 81.68
and 81.70 RCW on any trip where any portion of said trip is more than
twenty-five road miles beyond the corporate limits of the county in which said
trip originated)).
NEW SECTION. Sec. 2. RCW 82.36.275 and 1969 ex.s. c 281 s 27, 1967 c 86 s 1, 1965 c 135 s 1, 1963 c 187 s 1, 1961 c 117 s 1, & 1961 c 15 s 82.36.275 are each repealed.
NEW SECTION. Sec. 3. This act shall take effect January 1, 1996.
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