BILL REQ. #:  S-1227.1 

Read first time 02/10/11.   Referred to Committee on Ways & Means.

     AN ACT Relating to providing a use tax exemption for items purchased from a nonprofit organization conducting fund-raising activities; 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:
     (1) The provisions of this chapter do not apply to the use by a consumer of any property or service otherwise taxable under RCW 82.12.020 and purchased by the consumer from a nonprofit organization or a library, if:
     (a) The purchase is exempt from sales tax under RCW 82.08.02573; or
     (b) In the case of an item purchased from an out-of-state seller that is not registered with the department for sales tax purposes, the purchase would have otherwise been exempt from sales tax under RCW 82.08.02573.
     (2) Consumers must retain documentation evidencing their entitlement to an exemption under this section.