H-3560.1  _______________________________________________

                          HOUSE BILL 2476

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Representatives Schoesler, Sheahan, Honeyford, Sump, Mulliken, Buck, Chandler, McMorris and Zellinsky

Read first time 01/14/98.  Referred to Committee on Finance.

Providing a sales tax exemption for parts used for and repairs to farm machinery and implements used outside the state.

    AN ACT Relating to sales tax exemptions for parts for and repairs to machinery and implements for use in conducting a farming activity transported immediately outside the state; and amending RCW 82.08.0268.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 82.08.0268 and 1980 c 37 s 35 are each amended to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of:

(1) Machinery and implements for use in conducting a farming activity((,));

(2) Parts for machinery and implements for use in conducting a farming activity; and

(3) Labor and services for the repair of machinery, implements, and parts for use in conducting a farming activity,

when such machinery ((and)), implements, and parts will be transported immediately outside the state.  As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall ((be made for each such sale, to)) be retained as a business record of the seller.

                            --- END ---