S-1757.1          _______________________________________________

                            SUBSTITUTE SENATE BILL 5300

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State of Washington              52nd Legislature             1991 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Snyder, Rasmussen and Amondson).

Read first time March 5, 1991.Limiting business and occupation tax on fisheries.

     AN ACT Relating to the business and occupation tax on the sale of fish; 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:

     This chapter shall not apply to the initial wholesale or retail sale in this state by commercial fishers of fish caught outside the waters of this state.  This exemption applies only to the sale of unprocessed fish and fish eggs.