SHB 1459 H AMD TO H COMM AMD 292 Failed 3-20-91

By Representative Bowman

On page 26, after line 9 of the amendment, insert the following:

"NEW SECTION. Sec. 403. A new section is added to chapter 82.04 RCW to read as follows:

(1) There shall be deducted from the measure of the tax of this chapter the value of reusable or recyclable material or packaging returned by the buyer to the seller.

(2) For purposes of this section:

(a) "Value of the returned reusable or recyclable material or packaging" means the amount charged by the seller and returned as a refundable deposit, a rebate or a credit to the purchaser when the material or packaging is returned.

(b) "Reusable or recyclable materials" means recyclable materials described in RCW 70.95.030(14) and other reusable articles of tangible personal property which through the custom of the industry are recycled or remanufactured, such as automotive parts or cores. Reusable or recyclable materials does not include motor vehicles, airplanes, boats, heavy equipment, or other such articles of tangible personal property.

(c) "Packaging materials" means items such as boxes, crates, bottles, cans, bags, drums, cartons, pallets, wrapping papers, cellophane, twines, gummed tapes, wire, bands, excelsior, waste paper, and all other materials in which tangible personal property may be contained or protected within a container, for transportation or delivery to a purchaser."

Renumber the remaining sections consecutively and correct any internal references accordingly.

SHB 1459 - H AMD TO REV COMM AMD

By Representative Bowman

On page 27, line 3 of the title amendment, after "70.105 RCW;" insert "adding a new section to chapter 82.04 RCW;"