S-675                 _______________________________________________

                                                   SENATE BILL NO. 5094

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State of Washington                              50th Legislature                              1987 Regular Session

By Senator Bottiger

Read first time 1/15/87 and referred to Committee on Ways & Means.

AN ACT Relating to the excise taxation of labor rendered by speculative builders; and adding a new section to chapter 82.04 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

          In addition to its meaning under RCW 82.04.190, "consumer" includes any person who purchases a building from a speculative builder in respect to the labor of the speculative builder rendered in constructing, repairing, or improving the building.

          As used in this section, "speculative builder" means a person who constructs, repairs, or improves buildings for sale or rental upon real estate owned by him or her.