2184-S AAS 04/06/01 S2411.1

SHB 2184 - S COMM AMD

By Committee on Ways & Means

                                                  ADOPTED 04/06/01

    Strike everything after the enacting clause and insert the following:

    "NEW SECTION. Sec. 1.  It is the intent of the legislature to promote fairness in the application of tax.  Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes.

    Sec. 2.  RCW 82.45.032 and 1993 sp.s. c 25 s 504 are each amended to read as follows:

    Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

    (1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including the ownership interest or beneficial interest in any entity which itself owns land or anything affixed to land.  The term includes used mobile homes, used park model trailers, used floating homes, and improvements constructed upon leased land.

    (2) "Used mobile home" means a mobile home which has been previously sold at retail and has been subjected to tax under chapter 82.08 RCW, or which has been previously used and has been subjected to tax under chapter 82.12 RCW, and which has substantially lost its identity as a mobile unit at the time of sale by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe connections with sewer, water, and other utilities.

    (3) "Mobile home" means a mobile home as defined by RCW 46.04.302, as now or hereafter amended.

    (4) "Park model trailer" means a park model trailer as defined in RCW 46.04.622.

(5) "Used floating home" means a floating home in respect to which tax has been paid under chapter 82.08 or 82.12 RCW.

    (((5))) (6) "Used park model trailer" means a park model trailer that has been previously sold at retail and has been subjected to tax under chapter 82.08 RCW, or that has been previously used and has been subjected to tax under chapter 82.12 RCW, and that has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances.

(7) "Floating home" means a building on a float used in whole or in part for human habitation as a single-family dwelling, which is not designed for self propulsion by mechanical means or for propulsion by means of wind, and which is on the property tax rolls of the county in which it is located.

NEW SECTION. Sec. 3.  A new section is added to chapter 82.08 RCW to read as follows:

    The tax imposed by RCW 82.08.020 shall not apply to:

    (1) Sales of used park model trailers, as defined in RCW 82.45.032;

    (2) The renting or leasing of used park model trailers, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.

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 with respect to the use of used park model trailers, as defined in RCW 82.45.032.

NEW SECTION. Sec. 5.  This act takes effect August 1, 2001."

SHB 2184 - S COMM AMD

By Committee on Ways & Means

                                                  ADOPTED 04/06/01

    On page 1, line 3 of the title, after "homes;" strike the remainder of the title and insert "amending RCW 82.45.032; 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."

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