H-3528.1  _______________________________________________

                          HOUSE BILL 2703

          _______________________________________________

State of Washington      56th Legislature     2000 Regular Session

By Representatives Dunn, Boldt, Mielke and Delvin

Read first time 01/18/2000.  Referred to Committee on Transportation.

Providing a sales and use tax exemption for certain state highway components and services.

    AN ACT Relating to a sales and use tax exemption for certain state highway components and services; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

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 sales of:

    (1) Items that become components of a state highway as defined in RCW 46.04.560; and

    (2) Labor and services rendered for constructing, repairing, or improving a state highway as defined in RCW 46.04.560.

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 items that become components of a state highway as defined in RCW 46.04.560.

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