S-1052               _______________________________________________

                                                   SENATE BILL NO. 3864

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Senators Vognild, Lee, McManus, Metcalf, Zimmerman, Newhouse and Patterson

Read first time 2/7/85 and referred to Committee on Ways and Means.

AN ACT Relating to use tax exemptions for nonprofit teaching and research institutions; 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 82.12 RCW to read as follows:

          The provisions of this chapter shall not apply in respect to the use of tangible personal property or services irrevocably donated or provided to any public or private nonprofit teaching or research institution in this state.  For the purposes of this section:  (1) "Tangible personal property or services" means materials, devices, equipment, and services required to carry out teaching, training, or research at such institution; and (2) "required" means necessary to meet validated needs of the institution rather than gratuitous donations of obsolete items.