BILL REQ. #:  H-4199.1 

Read first time 01/25/08.   Referred to Committee on Finance.

     AN ACT Relating to the sales and use taxation of materials and services provided under 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.
     (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) The definitions in RCW 70.164.020 apply to this section.

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.
     (2) The definitions in RCW 70.164.020 apply to this section.