FINAL BILL REPORT

HB 204

                                   C 27 L 87

BYRepresentatives Sprenkle, Taylor, Sayan and Holland; by request of Department of Revenue

Clarifying the taxation of tangible personal property used both inside and outside of the state.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

SYNOPSIS AS ENACTED

BACKGROUND:

Various exemptions from use taxation are provided for property not acquired in Washington and used temporarily by nonresidents.  Items acquired outside of Washington by Washington residents are subject to use taxation, and any use or sales taxes paid to other jurisdictions are deductible.

SUMMARY:

Jurisdictions outside of Washington are defined as a state of the United States, any political subdivision of the United States, the District of Columbia, any foreign country or political subdivision of a foreign country.

VOTES ON FINAL PASSAGE:

      House 96   0

      Senate    48     0

EFFECTIVE:July 26, 1987