H-4202.1  _______________________________________________

                          HOUSE BILL 2858

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Representatives Zellinsky and Fisher

Read first time 01/21/98.  Referred to Committee on Transportation Policy & Budget.

Reflecting current practice for payment of taxes on rental cars.

    AN ACT Relating to payment of taxes on rental cars; and amending RCW 82.44.023.

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

    Sec. 1.  RCW 82.44.023 and 1994 c 227 s 3 are each amended to read as follows:

    Rental cars as defined in RCW 46.04.465 are exempt from the taxes imposed in RCW 82.44.020 (1) and (2).  When a rental car ceases to be used for rental car purposes and at the time of its retail sale, the ((excise tax imposed in RCW 82.44.020 (1) and (2) shall be imposed in an amount equal to one-twelfth of the annual excise tax then in effect, for each full month remaining in the vehicle's registration year)) registration is valid for the registration year reflected on the current Washington state license plates and tabs and on the department of licensing's vehicle record.

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