H-432 _______________________________________________
HOUSE BILL NO. 183
_______________________________________________
C 104 L 85
State of Washington 49th Legislature 1985 Regular Session
By Representatives Day, Padden, Appelwick, Madsen, Lewis, Taylor, D. Nelson, Winsley, S. Wilson, Schoon, Bond, Van Luven, Sanders, Long, R. King, G. Nelson, Isaacson, Patrick, Ballard, Hastings, Dellwo, Walker, C. Smith, May, Addison, Holland, Hankins, Doty, Tanner, Miller, Silver, Wang, Tilly and J. Williams
Read first time 1/23/85 and referred to Committee on Ways & Means. Referred to Committee on Social & Health Services 1/25/85.
AN ACT Relating to excise taxes; amending RCW 82.08.0293 and 82.12.0293; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 33, chapter 35, Laws of 1982 1st ex. sess. and RCW 82.08.0293 are each amended to read as follows:
(1) The tax levied by RCW 82.08.020 shall not apply to sales of food products for human consumption.
"Food products" include cereals and cereal products, oleomargarine, meat and meat products, fish and fish products, eggs and egg products, vegetables and vegetable products, fruit and fruit products, spices and salt, sugar and sugar products, coffee and coffee substitutes, tea, cocoa and cocoa products.
"Food products" include milk and milk products, milk shakes, malted milks, and any other similar type beverages which are composed at least in part of milk or a milk product and which require the use of milk or a milk product in their preparation.
"Food products" include all fruit juices, vegetable juices, and other beverages except bottled water, spirituous, malt or vinous liquors or carbonated beverages, whether liquid or frozen.
"Food products" do not include medicines and preparations in liquid, powdered, granular, tablet, capsule, lozenge, and pill form sold as dietary supplements or adjuncts.
The exemption
of "food products" provided for in this subsection shall not apply:
(a) When the food products are furnished, prepared, or served for consumption
at tables, chairs, or counters or from trays, glasses, dishes, or other
tableware whether provided by the retailer or by a person with whom the
retailer contracts to furnish, prepare, or serve food products to others,
except for food products furnished as meals (i) under a state
administered nutrition program for the aged as provided for in the Older ((American[s]))
Americans Act (P.L. 95-478 Title III) and RCW 74.38.040(6) or (ii)
which are provided to senior citizens, disabled persons, or low-income persons
by a not-for-profit organization organized under chapter 24.03 or 24.12 RCW,
or (b) when the food products are ordinarily sold for immediate consumption on
or near a location at which parking facilities are provided primarily for the
use of patrons in consuming the products purchased at the location, even though
such products are sold on a "takeout" or "to go" order and
are actually packaged or wrapped and taken from the premises of the retailer,
or (c) when the food products are sold for consumption within a place, the
entrance to which is subject to an admission charge, except for national and
state parks and monuments.
(2) Subsection (1) of this section notwithstanding, the retail sale of food products is subject to sales tax under RCW 82.08.020 if the food products are sold through a vending machine, and in this case the selling price for purposes of RCW 82.08.020 is fifty-seven percent of the gross receipts.
This subsection does not apply to hot prepared food products, other than food products which are heated after they have been dispensed from the vending machine.
For tax collected under this subsection, the requirements that the tax be collected from the buyer and that the amount of tax be stated as a separate item are waived.
Sec. 2. Section 34, chapter 35, Laws of 1982 1st ex. sess. and RCW 82.12.0293 are each amended to read as follows:
The provisions of this chapter shall not apply in respect to the use of food products for human consumption.
"Food products" include cereals and cereal products, oleomargarine, meat and meat products, fish and fish products, eggs and egg products, vegetables and vegetable products, fruit and fruit products, spices and salt, sugar and sugar products, coffee and coffee substitutes, tea, cocoa and cocoa products.
"Food products" include milk and milk products, milk shakes, malted milks, and any other similar type beverages which are composed at least in part of milk or a milk product and which require the use of milk or a milk product in their preparation.
"Food products" include all fruit juices, vegetable juices, and other beverages except bottled water, spirituous, malt or vinous liquors or carbonated beverages, whether liquid or frozen.
"Food products" do not include medicines and preparations in liquid, powdered, granular, tablet, capsule, lozenge, and pill form sold as dietary supplements or adjuncts.
The
exemption of "food products" provided for in this paragraph shall not
apply: (a) When the food products are furnished, prepared, or served for
consumption at tables, chairs, or counters or from trays, glasses, dishes, or
other tableware whether provided by the retailer or by a person with whom the
retailer contracts to furnish, prepare, or serve food products to others,
except for food products furnished as meals (i) under a state
administered nutrition program for the aged as provided for in the Older ((American[s]))
Americans Act (P.L. 95-478 Title III) and RCW 74.38.040(6) or (ii)
which are provided to senior citizens, disabled persons, or low-income persons
by a not-for-profit organization organized under chapter 24.03 or 24.12 RCW,
or (b) when the food products are ordinarily sold for immediate consumption on
or near a location at which parking facilities are provided primarily for the
use of patrons in consuming the products purchased at the location, even though
such products are sold on a "takeout" or "to go" order and
are actually packaged or wrapped and taken from the premises of the retailer,
or (c) when the food products are sold for consumption within a place, the
entrance to which is subject to an admission charge, except for national and
state parks and monuments.
NEW SECTION. Sec. 3. This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately.