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SUBSTITUTE
HOUSE BILL 1813
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Passed
Legislature - 1997 Regular Session
State
of Washington 55th Legislature 1997 Regular Session
By
Read
first time 02/28/97.
Regulating sales and use tax exemptions for motion picture
and video production equipment and services.
AN
ACT Relating to sales and use tax exemptions for motion picture and video
production equipment and production services; amending RCW 82.08.0315; and
declaring an emergency.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.08.0315 and 1995 2nd sp.s. c 5 s 1 are each amended to read as follows:
(1)
As used in this section:
(a)
"Production equipment" means the following when used in motion
picture or video production or postproduction: Grip and lighting equipment,
cameras, camera mounts including tripods, jib arms, steadicams, and other
camera mounts, cranes, dollies, generators, helicopter mounts, helicopters
rented for motion picture or video production, walkie talkies, vans ((and)),
trucks, and other vehicles specifically equipped for motion picture or
video production or used solely for production activities, wardrobe and
makeup trailers, special effects and stunt equipment, video assists, videotape
recorders, cables and connectors, telepromoters, sound recording equipment, and
editorial equipment.
(b)
"Production services" means motion picture and video processing,
printing, editing, duplicating, animation, graphics, special effects, negative
cutting, conversions to other formats or media, stock footage, sound mixing,
rerecording, sound sweetening, sound looping, sound effects, and automatic
dialog replacement.
(c)
"Motion picture or video production business" means a person engaged
in the production of motion pictures and video tapes for exhibition, sale, or
for broadcast by a person other than the person producing the motion picture or
video tape.
(2)
The tax levied by RCW 82.08.020 does not apply to the rental of production
equipment, or the sale of production services, to a motion picture or video
production business.
(3)
The exemption provided for in this section shall not apply to rental of
production equipment, or the sale of production services, to a motion picture
or video production business that is engaged, to any degree, in the production
of erotic material, as defined in RCW 9.68.050.
(4)
In order to claim an exemption under this section, the purchaser must provide
the seller with an exemption certificate in a form and manner prescribed by the
department. The seller shall retain a copy of the certificate for the seller's
files.
*NEW
SECTION. Sec. 2.
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.
*Sec. 2 was vetoed. See message at end of chapter.
Note: Governor's
explanation of partial veto is as follows:
"I am returning
herewith, without my approval as to section 2, Substitute House Bill No. 1813
entitled:
"AN
ACT Relating to sales and use tax exemptions for motion picture and video
production equipment and production services;"
Substitute House Bill No.
1813 contains an emergency clause in section 2. The emergency clause was
included to make the bill's tax reduction available to motion picture and video
production companies as soon as possible.
Although this legislation
is important, it is not a matter necessary for the immediate preservation of
the public peace, health or safety, or support of the state government and its
existing public institutions.
For these reasons, I have
vetoed section 2, of Substitute House Bill No. 1813.
With
the exception of section 2, Substitute House Bill No. 1813 is approved."
