S-4273               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 4711

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators McDermott and Rasmussen; by request of Department of Revenue)

Read first time 1/30/86.

AN ACT Relating to retail sales and use taxation; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; 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 82.08 RCW to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales of eligible foods which are purchased with coupons issued under the Food Stamp Act of 1977, notwithstanding anything to the contrary in RCW 82.08.0293.

          When a purchase of eligible foods is made with a combination of coupons issued under the Food Stamp Act of 1977 and cash, check, or similar payment, the cash, check, or similar payment shall be applied first to food products exempt from tax under RCW 82.08.0293 whenever possible.

          As used in this section, "eligible foods" shall have the same meaning as that established under federal law for purposes of the Food Stamp Act of 1977.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

          The provisions of this chapter shall not apply with respect to the use of eligible foods which are purchased with coupons issued under the Food Stamp Act of 1977, notwithstanding anything to the contrary in RCW 82.12.0293.

          As used in this section, "eligible foods" shall have the same meaning as that established under federal law for purposes of the Food Stamp Act of 1977.

NEW SECTION. Sec. 3.     This act shall take effect October 1, 1986.