H-3984.3  _______________________________________________

                    SUBSTITUTE HOUSE BILL 2424

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By House Committee on Revenue (originally sponsored by Representatives Anderson, J. Kohl, Ballard, Dellwo, King, Dyer, Grant, Brough, Dorn, Lemmon, Quall, B. Thomas, Campbell, Sehlin, Wolfe, Morris, Roland, Wood, Carlson, Silver, Orr, Sheahan, Dunshee, Cothern, Veloria, Mastin, Heavey, Long, Edmondson, Cooke, Schoesler, Kessler, Romero, Thibaudeau, Conway, Jones, Tate, Mielke, Springer and McMorris)

Read first time 02/08/94.

Removing "massage services" from the definition of retail sale.

    AN ACT Relating to taxation of massage services; adding a new section to chapter 18.108 RCW; creating a new section; and providing an effective date.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 18.108 RCW to read as follows:

    For the purposes of this chapter, licensed massage practitioners shall be classified as "offices and clinics of health practitioners, not elsewhere classified" under section 8049 of the standard industrial classification manual published by the executive office of the president, office of management and budget.

NEW SECTION. Sec. 2.  The department of revenue shall review the impact of section 1 of this act on massage practitioners and on revenue collection and report to the legislature by December 1, 1994, as to the effect of recategorizing massage practitioners as health practitioners and adjusting tax categories accordingly.

NEW SECTION. Sec. 3.  This act shall take effect July 1, 1994.

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