HB 2424-S - DIGEST

(DIGEST AS ENACTED)

     Reclassifies massage practitioners as offices and clinics of health practitioners, not elsewhere classified under section 8049 of the standard industrial classification manual by the federal office of management and budget.

VETO MESSAGE ON HB 2424-S

                   April 1, 1994

To the Honorable Speaker and Members,

  The House of Representatives of the State of Washington

Ladies and Gentlemen:

     I am returning herewith, without my approval as to section 2, Substitute House Bill No. 2424 entitled:

"AN ACT Relating to taxation of massage services;"

     This bill relates to re-categorizing massage practitioners as health practitioners and adjusting their tax categories.

     Section 2 of this bill directs the Department of Revenue to report to the Legislature by December 1, 1994, on the effect of re-categorizing massage practitioners as health practitioners and adjusting tax categories accordingly.

     However, a change in standard industrial classification does not affect the tax status or tax liability of massage practitioners, nor will it affect their licensing and certification requirements administered by the Department of Licensing.  Such coding in the Department of Revenue and other agencies is for statistical purposes only.  Tax liability and licensing requirements are determined by the kind of activity that the business actually performs.  Substitute House Bill No. 2424 does not change the activity of massage practitioners and, therefore, will not change their tax liability.

     Because section 1 does not change the tax liability or licensing/certification requirements of massage practitioners, the purpose of the review called for in section 2 becomes meaningless.  For these reasons, I am vetoing section 2.

     To address the concerns raised by the supporters of this bill, I am directing the Department of Revenue to meet with the prime sponsor and proponents of this legislation and discuss exactly what would be needed to accomplish their objectives.

     With the exception of section 2, Substitute House Bill No. 2424 is approved.

                   Respectfully submitted,

                   Mike Lowry

                   Governor