H-4352.2  _______________________________________________

                          HOUSE BILL 2969

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Representatives Carrell, Sheahan, B. Thomas, Robertson, Sterk, Sherstad, McMorris, Backlund, Ballasiotes, Talcott, DeBolt, Alexander, Boldt, Zellinsky, Pennington, Mitchell, Huff, K. Schmidt, Dyer, Bush, Dunn, Schoesler, Smith, D. Sommers, Dunshee and McCune

Read first time 01/26/98.  Referred to Committee on Finance.

Providing a sales and use tax exemption for gun safes.

    AN ACT Relating to sales and use tax exemption for gun safes; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

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 gun safes.

    (2) As used in this section and section 2 of this act, "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when locked, prevents the unauthorized use of the firearm.

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

    The provisions of this chapter do not apply with respect to the use of gun safes as defined in section 1 of this act.

NEW SECTION. Sec. 3.  This act takes effect July 1, 1998.

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