H-1993              _______________________________________________

                                           SUBSTITUTE HOUSE BILL NO. 941

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By House Committee on Ways & Means (originally sponsored by Representatives Tilly, Locke, Sanders and Long)

Read first time 3/8/85 and passed to Committee on Rules.

AN ACT Relating to tobacco products; amending RCW 82.02.030 and 82.26.020; and providing an effective date.

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

        Sec. 1.  Section 82.26.020, chapter 15, Laws of 1961 as last amended by section 16, chapter 3, Laws of 1983 2nd ex. sess. and RCW 82.26.020 are each amended to read as follows:

          (((1) From and after June 1, 1971,)) There is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of ((forty-five)) fifty-five percent of the wholesale sales price of such tobacco products.   Such tax shall be imposed at the time the distributor (((a))) (1) brings, or causes to be brought, into this state from without the state tobacco products for sale, (((b))) (2) makes, manufactures, or fabricates tobacco products in this state for sale in this state, or (((c))) (3) ships or transports tobacco products to retailers in this state, to be sold by those retailers.

          (((2) An  additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.))

        Sec. 2.  Section 31, chapter 35, Laws of 1982 1st ex. sess. as last amended by section 6, chapter 3, Laws of 1983 2nd ex. sess. and RCW 82.02.030 are each amended to read as follows:

          (1) The rate of the additional taxes under RCW 54.28.020(2), 54.28.025(2), 66.24.210(2), 66.24.290(2), 82.04.2901, 82.16.020(2), 82.20.010(2), ((82.26.020(2),)) 82.27.020(5), 82.29A.030(2), 82.44.020(5), and 82.45.060(2) shall be seven percent;

          (2) The rate of the additional taxes under RCW 82.08.150(4) shall be fourteen percent;

          (3) The rate of the additional taxes under RCW 82.24.020(2) shall be fifteen percent; and

          (4) The rate of the additional taxes under RCW 48.14.020(3) shall be four percent.

NEW SECTION. Sec. 3.     This act shall take effect on October 1, 1985.