H-0547.1                  _______________________________________________

                                                      HOUSE BILL 1895

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State of Washington                              53rd Legislature                             1993 Regular Session

By Representatives Eide, Brough, Kremen, Mielke, Romero, Foreman, Brumsickle, Long, Edmondson, Horn, Holm, Springer, Karahalios, Van Luven, Ballasiotes, Wood, Schoesler, Thomas, Lemmon, Sheldon, Chappell, Reams, Miller, J. Kohl, Orr, Roland and Forner

Read first time 02/15/93.  Referred to Committee on Revenue.

Raising the limit for the business and occupation tax exemption.

          AN ACT Relating to the business and occupation tax exemption limit; and amending RCW 82.04.300.

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

        Sec. 1.  RCW 82.04.300 and 1992 c 206 s 7 are each amended to read as follows:

          This chapter shall apply to any person engaging in any business activity taxable under RCW 82.04.230, 82.04.240, 82.04.250, 82.04.260, 82.04.270, 82.04.280 and 82.04.290 other than those whose value of products, gross proceeds of sales, or gross income of the business is less than ((one)) two thousand dollars per month:  PROVIDED, That where one person engages in more than one business activity and the combined measures of the tax applicable to such businesses equal or exceed ((one)) two thousand dollars per month, no exemption or deduction from the amount of tax is allowed by this section.

          Any person claiming exemption under the provisions of this section may be required, according to rules adopted by the department, to file returns even though no tax may be due.  The department of revenue may allow exemptions, by general rule or regulation, in those instances in which quarterly, semiannual, or annual returns are permitted.  Exemptions for such periods shall be equivalent in amount to the total of exemptions for each month of a reporting period.

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