1185-S2 AMH YBAR H3207.1
2SHB 1185 - H AMD 915
By Representative Ybarra
ADOPTED 02/10/2024
Beginning on page 27, line 32, after "(1)" strike all material through "70A.505.050" on page 28, line 10 and insert "An exemption from the taxes imposed in this chapter is provided for:
(a) Producers, with respect to environmental handling charges added to the purchase price of mercury-containing lights either by the producer or a retailer pursuant to an agreement with the producer;
(b) Retailers, with respect to environmental handling charges added to the purchase price of mercury-containing lights sold at retail, including the portion of environmental handling charges retained as reimbursement for any costs associated with the collection and remittance of the charges; and
(c) Stewardship organizations, with respect to environmental handling charges received from producers and retailers and to the receipts from charges to participating producers"
EFFECT: Restores the business and occupation tax exemption for retailers and producers associated with the imposition of the environmental handling charge to sales of mercury-containing lights through 2028.
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