CERTIFICATION
OF ENROLLMENT
HOUSE
BILL 2476
Chapter 167, Laws of 1998
55th Legislature
1998 Regular Session
MACHINERY AND IMPLEMENTS
USED IN FARMING TRANSPORTED OUTSIDE THE STATE--TAX EXEMPTIONS
EFFECTIVE DATE: 6/11/98
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Passed by the House February 11,
1998 Yeas 95 Nays 0
 CLYDE
BALLARD
Speaker of the
House of Representatives
Passed by the Senate March 3, 1998
Yeas 49 Nays 0
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CERTIFICATE
I, Timothy A. Martin, Chief Clerk of the House of Representatives of
the State of Washington, do hereby certify that the attached is HOUSE BILL
2476 as passed by the House of Representatives and the Senate on the
dates hereon set forth.
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BRAD OWEN
President of the Senate
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 TIMOTHY A. MARTIN
Chief Clerk
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Approved March 27, 1998 Place Style On
Codes above, and Style Off Codes below.
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FILED
March 27, 1998 - 10:00 a.m.
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GARY LOCKE
Governor of the State of Washington
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Secretary of State
State of Washington
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_______________________________________________
HOUSE
BILL 2476
_______________________________________________
Passed
Legislature - 1998 Regular Session
State
of Washington 55th Legislature 1998 Regular Session
By
Read
first time 01/14/98. Referred to Committee on Finance.
Providing a sales tax exemption for parts used for and
repairs to farm machinery and implements used outside the state.
AN
ACT Relating to sales tax exemptions for parts for and repairs to machinery and
implements for use in conducting a farming activity transported immediately
outside the state; and amending RCW 82.08.0268.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.08.0268 and 1980 c 37 s 35 are each amended to read as follows:
The
tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this
state for use outside of this state of:
(1)
Machinery and implements for use in conducting a farming activity((,));
(2)
Parts for machinery and implements for use in conducting a farming activity;
and
(3)
Labor and services for the repair of machinery, implements, and parts for use
in conducting a farming activity,
when
such machinery ((and)), implements, and parts will be
transported immediately outside the state. As proof of exemption, an affidavit
or certification in such form as the department of revenue shall require shall
((be made for each such sale, to)) be retained as a business record of
the seller.
Passed the House February 11, 1998.
Passed the Senate March 3, 1998.
Approved by the Governor
March 27, 1998.
Filed
in Office of Secretary of State March 27, 1998.