BILL REQ. #: H-0192.2
State of Washington | 63rd Legislature | 2013 Regular Session |
Read first time 01/16/13. Referred to Committee on Finance.
AN ACT Relating to reducing the state sales and use tax rate; amending RCW 82.08.020; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.08.020 and 2011 c 171 s 120 are each amended to
read as follows:
(1) There is levied and collected a tax equal to six and ((five-tenths)) four-tenths percent of the selling price on each retail sale
in this state of:
(a) Tangible personal property, unless the sale is specifically
excluded from the RCW 82.04.050 definition of retail sale;
(b) Digital goods, digital codes, and digital automated services,
if the sale is included within the RCW 82.04.050 definition of retail
sale;
(c) Services, other than digital automated services, included
within the RCW 82.04.050 definition of retail sale;
(d) Extended warranties to consumers; and
(e) Anything else, the sale of which is included within the RCW
82.04.050 definition of retail sale.
(2) There is levied and collected an additional tax on each retail
car rental, regardless of whether the vehicle is licensed in this
state, equal to five and nine-tenths percent of the selling price. The
revenue collected under this subsection must be deposited in the
multimodal transportation account created in RCW 47.66.070.
(3) Beginning July 1, 2003, there is levied and collected an
additional tax of three-tenths of one percent of the selling price on
each retail sale of a motor vehicle in this state, other than retail
car rentals taxed under subsection (2) of this section. The revenue
collected under this subsection must be deposited in the multimodal
transportation account created in RCW 47.66.070.
(4) For purposes of subsection (3) of this section, "motor vehicle"
has the meaning provided in RCW 46.04.320, but does not include farm
tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181,
off-road vehicles as defined in RCW 46.04.365, nonhighway vehicles as
defined in RCW 46.09.310, and snowmobiles as defined in RCW 46.04.546.
(5) Beginning on December 8, 2005, 0.16 percent of the taxes
collected under subsection (1) of this section must be dedicated to
funding comprehensive performance audits required under RCW 43.09.470.
The revenue identified in this subsection must be deposited in the
performance audits of government account created in RCW 43.09.475.
(6) The taxes imposed under this chapter apply to successive retail
sales of the same property.
(7) The rates provided in this section apply to taxes imposed under
chapter 82.12 RCW as provided in RCW 82.12.020.
NEW SECTION. Sec. 2 This act takes effect October 1, 2013.