S-0345.1/91       _______________________________________________

                                 SENATE BILL 5058

                  _______________________________________________

State of Washington              52nd Legislature             1991 Regular Session

By Senators Anderson, Snyder, Rasmussen, Roach and Conner.

Read first time January 17, 1991.  Referred to Committee on Ways & Means.Exempting persons engaged in the commercial fishery business from the business and occupation tax.

     AN ACT Relating to taxation of commercial fishing; and adding a new section to chapter 82.04 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

     This chapter shall not apply to a person in respect to gross income derived from the business of engaging in commercial fishing.