Z-214 _______________________________________________
HOUSE BILL NO. 204
_______________________________________________
C 027 L 87
State of Washington 50th Legislature 1987 Regular Session
By Representatives Sprenkle, Taylor, Sayan and Holland; by request of Department of Revenue
Read first time 1/20/87 and referred to Committee on Ways & Means.
AN ACT Relating to the taxation of tangible personal property used both inside and outside of Washington; and amending RCW 82.12.0251 and 82.12.035.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 51, chapter 37, Laws of 1980 as last amended by section 4, chapter 353, Laws of 1985 and RCW 82.12.0251 are each amended to read as follows:
The
provisions of this chapter shall not apply in respect to the use of any article
of tangible personal property brought into the state of Washington by a
nonresident thereof for his or her use or enjoyment while temporarily
within the state of Washington unless such property is used in
conducting a nontransitory business activity within the state of Washington;
or in respect to the use by a nonresident of ((this state)) Washington
of a motor vehicle or trailer which is registered or licensed under the laws of
the state of his or her residence, and which is not required to be
registered or licensed under the laws of ((this state)) Washington,
including motor vehicles or trailers exempt pursuant to a declaration issued by
the department of licensing under RCW 46.85.060; or in respect to the use of
household goods, personal effects, and private automobiles by a bona fide
resident of ((this state)) Washington or nonresident members of
the armed forces who are stationed in ((this state)) Washington
pursuant to military orders, if such articles were acquired and used by such
person in another state while a bona fide resident thereof and such acquisition
and use occurred more than ninety days prior to the time he or she
entered ((this state)) Washington.
For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.
Sec. 2. Section 5, chapter 89, Laws of 1967 ex. sess. and RCW 82.12.035 are each amended to read as follows:
A credit
shall be allowed against the taxes imposed by this chapter upon the use of
tangible personal property in ((this)) the state of Washington
in the amount that the present user thereof or his or her bailor or
donor has paid a retail sales or use tax with respect to such property to any
other state of the United States, any political subdivision
thereof, ((or)) the District of Columbia, and any foreign country or
political subdivision thereof, prior to the use of such property in ((this
state)) Washington.