S-546                 _______________________________________________

                                                   SENATE BILL NO. 5754

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Senators Williams and Warnke

Read first time 2/10/87 and referred to Committee on Commerce & Labor.

AN ACT Relating to smokeless tobacco; amending RCW 82.26.020; and adding a new section to chapter 28A.87 RCW.

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 percent of the wholesale sales price of such tobacco products.  Such  tax shall be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, or fabricates tobacco products in this state for sale in this state, or (c) 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.

(3) (a) An additional tax is imposed of two and one-half percent of the wholesale price of tobacco products at the same time as described in subsection (1) of this section.

(b) The proceeds of the tax imposed by this subsection shall be used exclusively for education on the harmful effects of tobacco products.

(c) The department of social and health services shall use the revenues of this subsection to establish and maintain an educational program designed for school-age children on the harmful effects of smokeless tobacco and other tobacco products.

NEW SECTION. Sec. 2.  A new section is added tochapter 28A.87 RCW to read as follows:

          It shall be unlawful to use smokeless tobacco products on school grounds.

NEW SECTION. Sec. 3.     If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.