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ENGROSSED HOUSE BILL NO. 99
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C 148 L 85 PV
State of Washington 49th Legislature 1985 Regular Session
By Representatives Zellinsky, Smitherman, Thomas, Haugen, Schmidt, Walk, Vander Stoep, Fuhrman, Hastings, G. Nelson, P. King, R. King and Nealey
Read first time 1/18/85 and referred to Committee on Ways & Means.
AN ACT Relating to the taxation of fish farms; amending RCW 82.04.330 and 82.04.100; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 82.04.330, chapter 15, Laws of 1961 as amended by section 7, chapter 173, Laws of 1965 ex. sess. and RCW 82.04.330 are each amended to read as follows:
This
chapter shall not apply to any person in respect to the business of growing or
producing for sale upon ((his)) the person's own lands or upon
land in which ((he)) the person has a present right of
possession, any agricultural or horticultural produce or crop, including the
raising for sale of any animal, bird, fish, or insect, or the milk,
eggs, wool, fur, meat, honey, or other substance obtained therefrom, or in
respect to the sale of such products at wholesale by such grower, producer, or
raiser thereof. This exemption shall not apply to any person selling such products
at retail or using such products as ingredients in a manufacturing process; nor
to the sale of any animal or substance obtained therefrom by a person in
connection with ((his)) the person's business of operating a
stockyard or a slaughter or packing house; nor to any person in respect to the
business of taking, cultivating, or raising Christmas trees or timber; nor to
any association of persons whatever, whether mutual, cooperative or otherwise,
engaging in any business activity with respect to which tax liability is
imposed under the provisions of this chapter. As used in this section,
"fish" means fish which are cultivated or raised entirely within
confined rearing areas on the person's own land or on land in which the person
has a present right of possession.
Sec. 2. Section 82.04.100, chapter 15, Laws of 1961 as amended by section 2, chapter 173, Laws of 1965 ex. sess. and RCW 82.04.100 are each amended to read as follows:
"Extractor"
means every person who from ((his)) the person's own land or from
the land of another under a right or license granted by lease or contract,
either directly or by contracting with others for the necessary labor or
mechanical services, for sale or for commercial or industrial use mines,
quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel,
clay, mineral or other natural resource product, or fells, cuts or takes
timber, Christmas trees or other natural products, or takes((, cultivates,
or raises)) fish, or takes, cultivates, or raises shellfish, or
other sea or inland water foods or products. ((It)) "Extractor"
does not include persons performing under contract the necessary labor or
mechanical services for others or persons cultivating or raising fish
entirely within confined rearing areas on the person's own land or on land in
which the person has a present right of possession.
NEW SECTION. Sec. 3. A new section is added to chapter 82.08 RCW to read as follows:
The tax levied by RCW 82.08.020 shall not apply to sales of feed to persons for use in the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.
NEW SECTION. Sec. 4. A new section is added to chapter 82.12 RCW to read as follows:
The provisions of this chapter shall not apply in respect to the use of feed by persons for the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.
NEW SECTION. Sec. 5. Nothing in this act shall be construed to imply that a person, sale, or use made exempt from tax under this act was taxable under Title 82 RCW prior to the enactment of this act.