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SUBSTITUTE
HOUSE BILL 2184
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AS
AMENDED BY THE SENATE
Passed
Legislature - 2001 Regular Session
State
of Washington 57th Legislature 2001 Regular Session
By
Read
first time 03/08/2001. Referred to Committee on .
Revising tax treatment of park model trailers.
AN
ACT Relating to revising the excise tax treatment of park model trailers to
provide the same tax treatment as that given to mobile homes; 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.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
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.
