H-1848.1  _______________________________________________

                          HOUSE BILL 2104

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Representative Van Luven

Read first time 02/20/97.  Referred to Committee on Trade & Economic Development.

Exempting consumables used by the lodging industry from sales and use tax.

    AN ACT Relating to sales and use tax exemptions for consumables used by the lodging industry; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an effective date; and declaring an emergency

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 does not apply to sales of consumables to a business engaged directly in the lodging industry, but only if the purchaser provides the seller with an exemption certificate in a form and manner prescribed by the department by rule and the purchaser provides the department with a duplicate of the certificate or a summary of exempt sales as the department may require.  The seller shall retain a copy of the certificate for the seller's files.

    (2) For the purpose of this section and section 2 of this act:

    (a) "Consumables" means hand or body soap, hair shampoo, skin conditioners, hair conditioners and oils, toilet paper, and tissue paper; and

    (b) "Lodging industry" means the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property for a continuous period of less than thirty days.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    (1) The provisions of this chapter do not apply in respect to the use of consumables used by a business engaged directly in the lodging industry, but only if the user provides the department with:

    (a) An exemption certificate in a form and manner prescribed by the department within sixty days of the purchase of the consumable;

    (b) An annual summary listing the consumables purchased by the business by January 31st of the year following the first use in this state.

    (2) The definitions in section 1 of this act apply to this section.

NEW SECTION. Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997.

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