CERTIFICATION OF ENROLLMENT
SENATE BILL 5596
Chapter 464, Laws of 2019
66TH LEGISLATURE
2019 REGULAR SESSION
HEALTH SCIENCES AND SERVICES AUTHORITIES--SALES AND USE TAX--EXPIRATION DATE
EFFECTIVE DATE: July 28, 2019
Passed by the Senate March 11, 2019
  Yeas 48  Nays 0
CYRUS HABIB

President of the Senate
Passed by the House April 27, 2019
  Yeas 98  Nays 0
FRANK CHOPP

Speaker of the House of Representatives
CERTIFICATE
I, Brad Hendrickson, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 5596 as passed by the Senate and the House of Representatives on the dates hereon set forth.
BRAD HENDRICKSON

Secretary
Secretary
Approved May 21, 2019 2:42 PM
FILED
May 21, 2019
JAY INSLEE

Governor of the State of Washington
Secretary of State
State of Washington

SENATE BILL 5596

Passed Legislature - 2019 Regular Session
State of Washington
66th Legislature
2019 Regular Session
BySenators Holy and Billig
AN ACT Relating to extending the expiration date on the health sciences and services authority sales and use tax authorization; amending RCW 82.14.480; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.14.480 and 2010 1st sp.s. c 33 s 3 are each amended to read as follows:
(1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW 35.104.030, prior to January 1, 2010, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the local jurisdiction. The rate of the tax may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department of revenue must perform the collection of the tax on behalf of the authority at no cost to the authority.
(3) The amounts received under this section may only be used in accordance with RCW 35.104.060 or to finance and retire the indebtedness incurred pursuant to RCW 35.104.070, in whole or in part.
(4) This section expires January 1, ((2023))2038.
Passed by the Senate March 11, 2019.
Passed by the House April 27, 2019.
Approved by the Governor May 21, 2019.
Filed in Office of Secretary of State May 21, 2019.
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