S-1648               _______________________________________________

                                                   SENATE BILL NO. 5782

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Senators Nelson and West

Read first time 2/11/87 and referred to Committee on Ways & Means.

AN ACT Relating to exemptions from the watercraft excise tax; and amending RCW 82.49.020.

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

        Sec. 1.  Section 43, chapter 3, Laws of 1983 2nd ex. sess. as amended by section 1, chapter 250, Laws of 1984 and RCW 82.49.020 are each amended to read as follows:

          The following are exempt from the tax imposed under this chapter:

          (1) Vessels exempt from the registration requirements of chapter 88.02 RCW;

          (2) Vessels used exclusively for commercial fishing purposes;

          (3) Vessels under sixteen feet in overall length;

          (4) Vessels owned and operated by the United States, a state of the United States, or any municipality or political subdivision thereof;

           (5) Vessels owned by a nonprofit organization or association engaged in character building of boys and girls under eighteen years of age and solely used for such purposes, as determined by the department for the purposes of RCW 84.36.030; ((and))

           (6) Vessels owned by educational or religious organizations and used exclusively for the educational or religious purposes of the organization; and

(7) Vessels owned and held for sale by a dealer, but not rented on a regular commercial basis.