H-1947.2          _______________________________________________

                                  HOUSE BILL 2132

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State of Washington              52nd Legislature             1991 Regular Session

By Representatives Wang, Holland, Morris, Silver, Appelwick, McLean, May, Zellinsky and Bowman.

Read first time February 27, 1991.  Referred to Committee on Revenue.Modifying the definition of employee to include certain insurance salespersons for the purposes of the business and occupation tax exemption under RCW 82.04.360.

     AN ACT Relating to business and occupation taxation of insurance salespersons; amending RCW 82.04.360; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

     Sec. 1.  RCW 82.04.360 and 1961 c 15 s 82.04.360 are each amended to read as follows:

     This chapter shall not apply to any person in respect to his employment in the capacity of an employee or servant as distinguished from that of an independent contractor.  For the purposes of this section, the definition of employee shall include those persons that are defined in Section 3121(d)(3)(B) of the Internal Revenue Code of 1986, as amended through January 1, 1991.

NEW SECTION. Sec. 2.      This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991.