CERTIFICATION OF ENROLLMENT

                   SUBSTITUTE HOUSE BILL 2424

                        53rd Legislature

                      1994 Regular Session

Passed by the House February 15, 1994   Yeas 94   Nays 0 Speaker of the       House of Representatives Passed by the Senate March 1, 1994   Yeas 43   Nays 4

CERTIFICATE I, Marilyn Showalter, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 2424 as passed by the House of Representatives and the Senate on the dates hereon set forth.

President of the Senate

Chief Clerk

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                   State of Washington

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                    SUBSTITUTE HOUSE BILL 2424

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             Passed Legislature - 1994 Regular Session

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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