S-0858.1          _______________________________________________

                                 SENATE BILL 5447

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State of Washington              52nd Legislature             1991 Regular Session

By Senators Owen and Metcalf.

Read first time January 31, 1991.  Referred to Committee on Environment & Natural Resources.Modifying the tax on enhanced food fish as it relates to shellfish.

     AN ACT Relating to the tax on enhanced food fish; and amending RCW 82.27.030.

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

     Sec. 1.  RCW 82.27.030 and 1985 c 413 s 3 are each amended to read as follows:

     The tax imposed by RCW 82.27.020 shall not apply to:  (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish or shellfish which are raised from eggs ((or)), fry, or larvae and which are under the physical control of the grower at all times until being sold or harvested; and (3) food fish, shellfish, anadromous game fish, and byproducts or parts of food fish shipped from outside the state which enter the state, except as provided in RCW 82.27.010, provided the taxpayer must have documentation showing shipping origination of fish exempt under this subsection to qualify for exemption.  Such documentation includes, but is not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies.