S-1621.1
SUBSTITUTE SENATE BILL 5516
State of Washington 68th Legislature 2023 Regular Session
By Senate Ways & Means (originally sponsored by Senators Fortunato,
Rolfes, Conway, Warnick, and L. Wilson)
READ FIRST TIME 02/17/23.
1 AN ACT Relating to exempting clay targets from sales and use tax;
2 adding a new section to chapter 82.08 RCW; adding a new section to
3 chapter 82.12 RCW; and creating a new section.
4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
5 NEW SECTION. Sec. 1. A new section is added to chapter 82.08
6 RCW to read as follows:
7 (1) The tax levied by RCW 82.08.020 does not apply to sales of
8 clay targets purchased by a nonprofit gun club for use in providing
9 the activity of clay target shooting for a fee.
10 (2) The exemption is available only when the buyer provides the
11 seller with an exemption certificate in a form and manner prescribed
12 by the department. The seller must retain a copy of the certificate
13 for the seller's files. For sellers who electronically file their
14 taxes, the department must provide a separate tax reporting line for
15 exemption amounts claimed under this section.
16 NEW SECTION. Sec. 2. A new section is added to chapter 82.12
17 RCW to read as follows:
18 The provisions of this chapter do not apply with respect to the
19 use by a nonprofit gun club of clay targets that are provided while
20 conducting the activity of clay target shooting for a fee.
p. 1 SSB 5516
1 NEW SECTION. Sec. 3. RCW 82.32.805 and 82.32.808 do not apply
2 to this act.
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p. 2 SSB 5516