BILL REQ. #: S-1956.1
| State of Washington | 60th Legislature | 2007 Regular Session |
Read first time 02/21/2007. Referred to Committee on Ways & Means.
AN ACT Relating to providing a use tax exemption for motor vehicles used solely in this state for commuting to and from a place of employment located in a contiguous state or foreign country; 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 82.12 RCW
to read as follows:
The provisions of this chapter do not apply to either an employer
or an employee in respect to the use of a motor vehicle owned and
properly registered or licensed by the employer under the laws of a
contiguous state or foreign country in which the employer does
business, if the motor vehicle is used in this state solely to
transport the employee between an employment location or locations in
that contiguous state or foreign country and the employee's home. For
purposes of this section, "properly registered" has the same meaning as
in RCW 46.85.020.