BILL REQ. #: H-5609.1
| State of Washington | 60th Legislature | 2008 Regular Session |
READ FIRST TIME 02/12/08.
AN ACT Relating to the sales and use tax exemption of materials and services used in the weatherization assistance program; 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:
(1) The tax imposed by RCW 82.08.020 does not apply to sales of
tangible personal property or labor and services used in the
weatherization of a residence under the weatherization assistance
program under chapter 70.164 RCW. The exemption only applies to
tangible personal property that becomes a component of the residence.
(2) The exemption is available only when the buyer provides the
seller with an exemption certificate in a form and manner prescribed by
the department. The seller must retain a copy of the certificate for
the seller's files.
(3) "Residence" and "weatherization" have the meanings provided in
RCW 70.164.020.
NEW SECTION. Sec. 2 A new section is added to chapter 82.12 RCW
to read as follows:
(1) The provisions of this chapter do not apply to the use of
tangible personal property or labor and services used in the
weatherization of a residence under the weatherization assistance
program under chapter 70.164 RCW. The exemption only applies to
tangible personal property that becomes a component of the residence.
(2) "Residence" and "weatherization" have the meanings provided in
RCW 70.164.020.