AN ACT Relating to providing a sales and use tax exemption on eligible purchases made on behalf of Washington chapters of the veterans of foreign wars; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating new sections.

NEW SECTION. Sec. 1. The legislature finds that the veterans of foreign wars is an important organization that serves veterans and their families, who have selflessly and bravely served our country. The legislature further finds that veterans of foreign wars chapters are at a distinct economic disadvantage in comparison to other membership-based organizations because membership requires qualifying military service and the organization relies heavily on their elderly and disabled veteran member-patrons economically. Therefore, it is the intent of the legislature to provide a sales and use tax exemption for members, employees, and officers of Washington veterans of foreign wars chapters on qualifying purchases to support our local chapters.

(1) Subject to the conditions and limitations in this section, an exemption from the tax levied by RCW 82.08.020 in the form of a remittance from the department is provided for all eligible sales if the purchase is made by a member, employee, or officer of the veterans of foreign wars on behalf of any chapter that is located in Washington.

(2) Any taxpayer claiming exemption from retail sales tax under the provisions of this section must pay the state and local tax to the seller at the time of purchase and then request a remittance from the department in accordance with this section. A request for remittance must include proof of membership or employment by a veterans of foreign wars chapter located in Washington. The request for a remittance must also include any additional information and documentation required by the department, which may include a description of the item purchased for which a remittance is requested, the retail sale price of the item, the amount of sales tax paid for the item, the date of the purchase, the name of the seller, the physical address where the sales took place, and the sales receipts to verify the purchase.

The provisions of this chapter do not apply with respect to purchases made on behalf of a chapter of veterans of foreign wars that are located in Washington. The conditions and limitations in section 2 of this act apply to this section.