H-3997              _______________________________________________

                                                   HOUSE BILL NO. 1751

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Representatives Sanders, Grimm, Tilly, Miller, Barnes, Jacobsen and Haugen

Read first time 1/23/86 and referred to Committee on Ways & Means.

AN ACT Relating to retail sales and use taxation; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property used in the construction, rehabilitation, renovation, improvement, repair, or maintenance of structures that are used as or in conjunction with museums if the property becomes a part of the structure and if the structures are exempt from property taxation under RCW 84.36.060 for twenty years following acquisition of the tangible personal property.

          The department may adopt rules to implement this section.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

          The provisions of this chapter shall not apply with respect to the use of tangible personal property in the construction, rehabilitation, renovation, improvement, repair, or maintenance of structures that are used as or in conjunction with museums if the property becomes a part of the structure and if the structures are exempt from property taxation under RCW 84.36.060 for twenty years following acquisition of the tangible personal property.

          The department may adopt rules to implement this section.