Pandemic Darlings The pandemic economy, in original documents
Home Source documents Senate Bill 5689, Sales and Use Tax Exemption for Internet Infrastructure Projects (Washington, 2023)

Senate Bill 5689, Sales and Use Tax Exemption for Internet Infrastructure Projects (Washington, 2023)

Summary

Senate Bill 5689 of the 68th Legislature, 2023 Regular Session, State of Washington, an act relating to providing a sales and use tax exemption related to internet and telecommunications infrastructure projects involving a federally recognized Indian tribe. The sponsors are Senators Stanford, Braun, Keiser, Rolfes, and Saldaña, and the bill was read first time on February 3, 2023. It adds new sections to chapter 82.08 RCW and chapter 82.12 RCW. Section 1 provides that the sales tax does not apply to sales of building materials, telecommunications equipment, or other personal property used or incorporated into a qualified infrastructure project, and a taxpayer must apply for an exemption certificate. The use tax section expires December 31, 2029.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Cite this document

“Senate Bill 5689, Sales and Use Tax Exemption for Internet Infrastructure Projects (Washington, 2023).” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2023-02-16-a30799-bill-5689-2ddfda675b/, SHA-256 d5b9123503d2dddd2e860fc7d083550fd7772adc9f2ea74e54df93fdef757347.

Full text

     S-1101.1

                               SENATE BILL 5689


     State of Washington       68th Legislature         2023 Regular Session

     By Senators Stanford, Braun, Keiser, Rolfes, and Saldaña

     Read first time 02/03/23.       Referred   to   Committee   on   Business,
     Financial Services, Gaming & Trade.




1        AN ACT Relating to providing a sales and use tax exemption
2    related to internet and telecommunications infrastructure projects
3    involving a federally recognized Indian tribe; adding a new section
4    to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW;
5    creating a new section; and providing expiration dates.


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


 7       NEW SECTION.   Sec. 1.    A new section is added to chapter 82.08
 8   RCW to read as follows:
 9       (1) The tax levied by RCW 82.08.020 does not apply to sales of
10   building materials, telecommunications equipment, or any personal
11   property used or incorporated into a qualified infrastructure
12   project. This exemption also applies to charges made for the labor
13   and   services   related   to   the   construction  of  a   qualified
14   infrastructure project or the installation of any equipment or other
15   personal property incorporated into a qualified infrastructure
16   project.
17       (2)(a) In order to obtain an exemption certificate under this
18   section, a taxpayer working on a qualified infrastructure project
19   must submit an application to the department for an exemption
20   certificate. The application must include the information necessary,
21   as required by the department to determine that the taxpayer
                                     p. 1                               SB 5689
 1   qualifies for the exemption under this section. The application must
 2   also include certification from the owner of the qualified
 3   infrastructure project that the taxpayer is associated with the
 4   qualified infrastructure project and any other information as
 5   required by the department. The department must issue an exemption
 6   certificate to qualified taxpayers.
 7       (b) A qualified taxpayer claiming the exemption under this
 8   section must present the seller with an exemption certificate in a
 9   form and manner prescribed by the department. The seller must retain
10   a copy of the certificate for the seller's files.
11       (c) The exemption certificate is effective on the date the
12   application is received by the department, which is the date of
13   issuance. Only purchases on or after the date of issuance qualify for
14   the exemption under this section. No tax refunds are authorized for
15   purchases made before the effective date of the exemption.
16       (d) An exemption certificate expires on the date the project is
17   certified as complete by the qualified infrastructure project owner
18   or December 31, 2028, whichever is first.
19       (3) The definitions in this subsection apply throughout this
20   section unless the context clearly requires otherwise.
21       (a) "Qualified infrastructure project" means the construction of
22   buildings and utilities related to the deployment of modern global
23   internet and telecommunications infrastructure that occurs in part in
24   a distressed county located on the coast of Washington. The
25   infrastructure may include, but is not limited to, cable landing
26   stations,   data   centers,  communications   hubs,    buried  utility
27   connections and extension, and any related equipment and buildings
28   that will add broadband capacity and infrastructure to the area.
29       (b) "Qualified infrastructure project owner" means a federally
30   recognized tribe and an indigenous-owned business entity that is
31   deploying an internet and telecommunications infrastructure in at
32   least one distressed county on the coast of Washington.
33       (4) This section expires December 31, 2029.


34       NEW SECTION.   Sec. 2.  A new section is added to chapter 82.12
35   RCW to read as follows:
36       (1) Provided an exemption certificate has been issued pursuant to
37   section 1 of this act, the provisions of this chapter do not apply
38   with respect to the use of building materials as well as charges made
39   for the labor and services related to the construction of a qualified
                                     p. 2                          SB 5689
1   infrastructure project. This exemption also applies to charges made
2   for the labor and services related to the construction of a qualified
3   infrastructure project or the installation of any equipment or other
4   personal property incorporated into a qualified infrastructure
5   project.
6       (2) The definitions and requirements in section 1 of this act
7   apply to this section.
8       (3) This section expires December 31, 2029.


9      NEW SECTION.   Sec. 3.   RCW 82.32.808 does not apply to this act.

                                  --- END ---




                                     p. 3                          SB 5689

File and source

File
2023-02-16_a30799_bill_5689.pdf
Size
65,322 bytes
SHA-256
d5b9123503d2dddd2e860fc7d083550fd7772adc9f2ea74e54df93fdef757347
Our copy
2023-02-16_a30799_bill_5689.pdf
Original
No public link identified.
Back to top