"
NEW SECTION. Sec. 313. 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 qualifying items or equipment purchased by a child care provider for the purpose of meeting the licensure requirements under chapter
43.216 RCW.
(2) Sellers making tax-exempt sales under this section must obtain from the purchaser an exemption certificate in a form and manner prescribed by the department by rule. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section:
(a) "Child care provider" has the same meaning as "agency" in RCW
43.216.010.
(b) "Qualifying items or equipment" means any items or equipment purchased for the purpose of meeting child care licensure requirements, including but not limited to equipment and materials to engage children in the early learning program, equipment and materials that provide diverse learning opportunities, developmental screening tools, equipment or furnishings to provide access to the early learning program, storage space or equipment, equipment and supplies to maintain good hygiene, equipment and supplies to meet safety requirements, and outdoor equipment.
NEW SECTION. Sec. 314. A new section is added to chapter
82.12 RCW to read as follows:
(1) The tax levied by RCW
82.12.020 does not apply to qualifying items or equipment purchased by a child care provider for the purpose of meeting the licensure requirements under chapter
43.216 RCW.
(2) Sellers making tax-exempt sales under this section must obtain from the purchaser an exemption certificate in a form and manner prescribed by the department by rule. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section:
(a) "Child care provider" has the same meaning as "agency" in RCW
43.216.010.
(b) "Qualifying items or equipment" has the same meaning as in section 313 of this act.