H-0056.2 _______________________________________________
HOUSE BILL 1229
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State of Washington 55th Legislature 1997 Regular Session
By Representatives Keiser, Mason, Kenney, Radcliff, Wood, O'Brien, Kessler, Regala, Conway, Van Luven, Cairnes, Romero, Scott, Blalock, Hatfield, Gombosky, Anderson, Murray, Constantine, Cooper and Butler
Read first time 01/17/97. Referred to Committee on Finance.
AN ACT Relating to excise taxation of college textbooks; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 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:
(1) The tax levied by RCW 82.08.020 shall not apply to sales of textbooks required for courses at institutions of higher education, subject to the requirements of this section. A seller is not required to make tax exempt sales under this section. If a seller chooses to make a tax exempt textbook sale under this section, the seller shall obtain from the instructor or the institution of higher education, in good faith, documentation showing that the textbook is a required textbook. The seller shall maintain this documentation as part of the records required under RCW 82.32.070.
(2) As used in this section:
(a) AInstitution of higher education@ means a college or university which is accredited by an accrediting association recognized as such by rule of the higher education coordinating board.
(b) ARequired@ means required by the instructor of a course.
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
The provisions of this chapter shall not apply in respect to the use of textbooks required for courses at institutions of higher education. The definitions in section 1 of this act apply to this section.
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