2SHB 2198 -
By Representative Carlyle
On page 2, beginning on line 5, after "patients" strike all
material through "exemption" on line 21 and insert "and designated
providers with a retail sales and use tax exemption on purchases of
marijuana for medical use when authorized by a health care
professional, subject to the requirements of this act.
(2)(a) This subsection is the tax preference performance statement
for the retail sales and use tax exemptions for marijuana purchased by
qualifying patients and designated providers established in sections 2
and 3 of this act. The performance statement is only intended to be
used for subsequent evaluation of the tax preferences. It is not
intended to create a private right of action by any party or be used to
determine eligibility for preferential tax treatment.
(b) The legislature categorizes the tax preference as one intended
to accomplish the general purposes indicated in RCW 82.32.808(2)(e).
(c) It is the legislature's specific public policy objective to
provide qualifying patients and designated providers who hold valid
cards issued by the department of health with a retail sales and use
tax exemption on marijuana for medical use when authorized by a health
care professional, and when such marijuana is purchased or obtained
from a marijuana retail outlet with a medical marijuana endorsement
under chapter 69.50 RCW.
(d) To measure the effectiveness of the exemptions"
On page 2, line 24, after "of the" strike "sale" and insert "sales"
On page 2, line 32, after "or" strike "their designated provider" and insert "designated providers, who hold a valid qualifying patient or designated provider recognition card issued by the department of health"
On page 2, beginning on line 34, after "outlets" strike all material through "Retail" on line 35 and insert "with a medical marijuana endorsement authorized under chapter 69.50 RCW. Such retail"
On page 3, beginning on line 1, after "sales" insert "under this section"
On page 3, beginning on line 18, after "by" strike all material
through "69.50 RCW" on line 20 and insert "qualifying patients or their
designated providers if:
(a) The qualifying patient or designated provider holds a valid
qualifying patient or designated provider recognition card issued by
the department of health; and
(b) Such marijuana or marijuana-infused product was obtained from
an authorized marijuana retail outlet with a medical marijuana
endorsement under chapter 69.50 RCW and is used in compliance with
chapter 69.51A RCW"
On page 3, after line 22, insert the following:
"NEW SECTION. Sec. 4 A new section is added to chapter 69.51A
RCW to read as follows:
The department of health must maintain records from the qualifying
patient and designated provider recognition card system administered
under this chapter for at least five calendar years to permit the
department of revenue to verify eligibility for exemptions under
sections 2 and 3 of this act."
Renumber the remaining sections consecutively, correct any internal references accordingly, and correct the title.
On page 3, line 23, after "July 1," strike "2014" and insert "2015"
EFFECT: Changes the effective date from July 1, 2014 to July 1, 2015. Limits medical marijuana tax exemptions to valid qualifying patients or designated providers, who hold a valid qualifying patient or designated provider recognition card issued by the Department of Health. Requires qualifying patients or designated providers to purchase marijuana from marijuana retail outlets with a medical marijuana endorsement in order to qualify for the exemption. Requires Department of Health to maintain records from the qualifying patient and designated provider for a minimum of five years to verify eligibility for the exemption.