BILL REQ. #: H-1793.1
State of Washington | 63rd Legislature | 2013 Regular Session |
READ FIRST TIME 03/01/13.
AN ACT Relating to reducing the frequency of local sales and use tax changes; and amending RCW 82.14.055.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.14.055 and 2003 c 168 s 206 are each amended to
read as follows:
(1) Except as provided in subsections (2), (3), and (4) of this
section, a local sales and use tax change ((shall)) may take effect (a)
no sooner than seventy-five days after the department receives notice
of the change and (b) only on the first day of January, April, or
July((, or October)).
(2) In the case of a local sales and use tax that is a credit
against the state sales tax or use tax, a local sales and use tax
change ((shall)) may take effect (a) no sooner than thirty days after
the department receives notice of the change and (b) only on the first
day of a month.
(3)(a) A local sales and use tax rate increase imposed on services
applies to the first billing period starting on or after the effective
date of the increase.
(b) A local sales and use tax rate decrease imposed on services
applies to bills rendered on or after the effective date of the
decrease.
(c) For the purposes of this subsection (3), "services" means
retail services such as installing and constructing and retail services
such as telecommunications, but does not include services such as
tattooing.
(4) For the purposes of this section, "local sales and use tax
change" means enactment or revision of local sales and use taxes under
this chapter or any other statute, including changes resulting from
referendum or annexation.