HB 2223 - DIGEST

      Includes property for use in connection with the business of operating as a private or common carrier by air, rail, or water in the definition of "retail sale" for tax purposes.

      Provides that chapter 82.04 RCW shall not apply to income accrued by an employee benefit plan.

      Reduces retail sales tax to six and two-tenths percent of the selling price.

      Applies an excise tax to transfers of corporate ownership when the transfer is comparable to a sale of real property.

      Repeals RCW 48.32.145, 82.04.315, 82.04.4287, 82.08.0276, 82.08.0311, 82.12.0263, 82.12.0271, 82.12.0272, and 82.12.0311.