S-3655.2 _______________________________________________
SENATE BILL 6295
_______________________________________________
State of Washington 55th Legislature 1998 Regular Session
By Senators Benton, Patterson, T. Sheldon and Oke
Read first time 01/15/98. Referred to Committee on Transportation.
AN ACT Relating to tax exemptions for transportation facilities; amending RCW 82.08.02569 and 82.12.02569; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating a new section; 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:
The tax levied by RCW 82.08.020 does not apply to charges made for labor and services rendered by any person in respect to the building, repairing, or improving of any street, place, road, highway, easement, right of way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle that is owned by the state, by a municipal corporation or political subdivision of the state, or by the United States, and that is used or to be used primarily for foot or vehicular traffic including mass transportation vehicles of any kind, or to sales of tangible personal property that becomes an ingredient or component of the street, place, road, highway, easement, right of way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle during the course of the building, repairing, or improving of the street, place, road, highway, easement, right of way, mass public transportation terminal or parking facility, bridge, or tunnel, 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 82.12 RCW to read as follows:
The provisions of this chapter do not apply in respect to the use of tangible personal property that becomes an ingredient or component of any street, place, road, highway, easement, right of way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle that is owned by the state, by a municipal corporation or political subdivision of the state, or by the United States, and that is used or to be used primarily for foot or vehicular traffic including mass transportation vehicles of any kind, or to sales of tangible personal property that becomes an ingredient or component of the street, place, road, highway, easement, right of way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle during the course of the building, repairing, or improving of the street, place, road, highway, easement, right of way, mass public transportation terminal or parking facility, bridge, or tunnel by any person.
Sec. 3. RCW 82.08.02569 and 1996 c 113 s 1 are each amended to read as follows:
The
tax levied by RCW 82.08.020 shall not apply to sales of tangible personal
property to a consumer as defined in RCW 82.04.190(((6))) (5) if
the tangible personal property is incorporated into, installed in, or attached
to a building or other structure that is an integral part of a laser
interferometer gravitational wave observatory on which construction is
commenced before December 1, 1996.
Sec. 4. RCW 82.12.02569 and 1996 c 113 s 2 are each amended to read as follows:
The
provisions of this chapter shall not apply in respect to the use of tangible
personal property by a consumer as defined in RCW 82.04.190(((6))) (5)
if the tangible personal property is incorporated into, installed in, or
attached to a building or other structure that is an integral part of a laser
interferometer gravitational wave observatory on which construction is
commenced before December 1, 1996.
NEW SECTION. Sec. 5. The department of revenue shall adopt rules to administer this act.
NEW SECTION. Sec. 6. This act takes effect July 1, 1998.
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