S-0771.2 _______________________________________________
SENATE BILL 5350
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State of Washington 56th Legislature 1999 Regular Session
By Senators Zarelli, Kohl‑Welles, Benton and Stevens
Read first time 01/20/1999. Referred to Committee on Ways & Means.
AN ACT Relating to sales and use tax relief for disaster victims; adding new sections to chapter 82.08 RCW; and adding new sections 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 shall not apply to charges made for labor and services rendered with respect to repairing damaged residential buildings or constructing new residential buildings to replace residential buildings destroyed by inclement weather, if the buildings are located in a county that the governor has declared to be in a disaster area as a result of the inclement weather, 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 shall not apply to sales of tangible personal property to a resident of a county that the governor has declared to be in a disaster area as a result of inclement weather, if the property replaces household goods, personal effects, or private automobiles, lost or destroyed in the inclement weather, 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 shall 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 or constructing new residential buildings to replace residential buildings damaged or destroyed by inclement weather, if the buildings are located in a county that the governor has declared to be in a disaster area as a result of the inclement weather.
NEW SECTION. Sec. 4. A new section is added to chapter 82.12 RCW to read as follows:
The provisions of this chapter shall not apply in respect to the use of tangible personal property by a resident of a county that the governor has declared to be in a disaster area as a result of inclement weather, if the property replaces household goods, personal effects, or private automobiles, lost or destroyed due to the inclement weather.
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