S-0640.3 _______________________________________________
SENATE BILL 5157
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State of Washington 55th Legislature 1997 Regular Session
By Senators Zarelli, Stevens and Kohl
Read first time 01/16/97. Referred to Committee on Ways & Means.
AN ACT Relating to sales and use tax relief for victims of inclement weather that led to a declaration of a disaster area; adding new sections to chapter 82.08 RCW; adding new sections to chapter 82.12 RCW; providing an expiration 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:
The tax levied by RCW 82.08.020 does not apply to charges made for labor and services rendered in respect to repairing residential buildings damaged or constructing new residential buildings to replace residential buildings destroyed by the inclement weather that led to a declaration of a disaster area, if the buildings are located in a county that the governor has declared after June 30, 1995, to be in a disaster area as a result of the inclement weather that led to a declaration of a disaster area, or to sales of tangible personal property which becomes an ingredient or component of such residential buildings during the course of such repair or construction, but only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department by rule.
NEW SECTION. Sec. 2. A new section is added to chapter 82.08 RCW to read as follows:
The tax levied by RCW 82.08.020 does not apply to sales of tangible personal property to a resident of a county that the governor has declared after June 30, 1995, to be in a disaster area as a result of the inclement weather that led to a declaration of a disaster area, if the property replaces household goods, personal effects, or private automobiles, lost or destroyed in the inclement weather that led to a declaration of a disaster area, but only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department by rule.
NEW SECTION. Sec. 3. A new section is added to chapter 82.12 RCW to read as follows:
The provisions of this chapter do not apply in respect to the use of tangible personal property which becomes an ingredient or component of residential buildings during the course of repairing residential buildings damaged by the inclement weather that led to a declaration of a disaster area, or constructing new residential buildings to replace residential buildings destroyed by the inclement weather that led to a declaration of a disaster area, if the buildings are located in a county that the governor has declared after June 30, 1995, to be in a disaster area as a result of the inclement weather that led to a declaration of a disaster area.
NEW SECTION. Sec. 4. A new section is added to chapter 82.12 RCW to read as follows:
The provisions of this chapter do not apply in respect to the use of tangible personal property by a resident of a county that the governor has declared after June 30, 1995, to be in a disaster area as a result of the inclement weather that led to a declaration of a disaster area, if the property replaces household goods, personal effects, or private automobiles, lost or destroyed in the inclement weather that led to a declaration of a disaster area.
NEW SECTION. Sec. 5. This act expires December 31, 1997.
NEW SECTION. Sec. 6. 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 immediately.
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