BILL REQ. #: H-3089.3
| State of Washington | 63rd Legislature | 2014 Regular Session |
Read first time 01/20/14. Referred to Committee on Finance.
AN ACT Relating to a sales tax exemption for firearms and firearm ammunition to encourage the purchase within the borders of Washington state; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating new sections; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 (1) The legislature recognizes that the
people of Washington state have reserved to themselves the individual
right to bear arms in Article I, section 24 of the state Constitution,
which reads, "The right of the individual citizen to bear arms in
defense of himself, or the state, shall not be impaired . . . ." The
legislature acknowledges that the individual right of the people of
Washington state to bear arms is recognized and protected by the Second
Amendment to the United States Constitution, which reads, "A well
regulated militia, being necessary to the security of a free State, the
right of the People to keep and bear arms shall not be infringed."
Furthermore, Article I, section 29 of the state Constitution reads,
"The provisions of this Constitution are mandatory, unless by express
words they are declared to be otherwise" and Article I, section 32 of
the state Constitution, reads, "A frequent recurrence to fundamental
principles is essential to the security of individual right and the
perpetuity of free government." The legislature finds that firearms
and firearm ammunition are an essential, indivisible, and inextricable
part of the right of a free people to bear arms for the purpose of
defending themselves against unlawful aggression, and to protect and
secure their individual rights, their liberties, and the preservation
of free government. The legislature intends to encourage the purchase
of firearms and firearm ammunition within the borders of Washington
state to ensure the economic health of Washington-based retail
businesses by providing a sales tax exemption for the purchase of
firearms and firearm ammunition within the state.
(2) It is the intent of this legislation to provide a sales tax
exemption for firearms and firearm ammunition for the purpose described
under RCW 82.32.808(2)(e). The legislature further intends to review
the tax exemption and its actual fiscal impact on state revenues to
determine if the fiscal impact to state revenues reasonably conforms to
the fiscal estimate in the fiscal note for this legislation.
NEW SECTION. Sec. 2 A new section is added to chapter 82.08 RCW
to read as follows:
(1) The tax levied by RCW 82.08.020 does not apply to sales of
firearms and firearm ammunition.
(2) For sellers who electronically file their taxes, the department
must provide a separate tax reporting line for exemption amounts
claimed under this section.
(3) The definitions in this subsection apply throughout this
section unless the context clearly requires otherwise.
(a) "Ammunition" means cartridge cases, primers, bullets, or
propellant powder designed for use in any firearm.
(b) "Firearm" has the same meaning as in RCW 9.41.010.
NEW SECTION. Sec. 3 A new section is added to chapter 82.12 RCW
to read as follows:
(1) The provisions of this chapter do not apply to firearms and
ammunition for use in any firearm.
(2) The definitions in section 2 of this act apply to this section.
NEW SECTION. Sec. 4 This act may be known and cited as the
"Washington state gun and ammunition sales tax exemption act."
NEW SECTION. Sec. 5 This act expires July 1, 2024.