S-0389.1/91       _______________________________________________

                                 SENATE BILL 5300

                  _______________________________________________

State of Washington              52nd Legislature             1991 Regular Session

By Senators Snyder, Rasmussen and Amondson.

Read first time January 28, 1991.  Referred to Committee on Ways & Means.Limiting business and occupation tax on fisheries.

     AN ACT Relating to the business and occupation tax for taking fish; 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 extractors who catch fish in waters not within this state for initial sale or initial sale at wholesale in this state of the products, including by-products, extracted for sale.