1057‑S AMS NEWH WILS 02

SHB 1057 - S Amd  358

    BySenators Newhouse and Haugen

    On page 2, line 13, after "vegetables" insert ", or selling at wholesale fresh fruits and vegetables canned, preserved, or dehydrated by the seller and sold to purchasers who immediately transport the goods out of this state"

SHB 1057 - S Amd  358

    BySenators Newhouse and Haugen

    On page 4, after line 21, insert the following:

    "Sec. 2.  RCW 82.04.270 and 1994 c 124 s 2 are each amended to read as follows:

    (1) Upon every person except persons taxable under subsections (1), (5), or (8) of RCW 82.04.260 engaging within this state in the business of making sales at wholesale; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rate of 0.484 percent.

    (2) The tax imposed by this section is levied and shall be collected from every person engaged in the business of distributing in this state articles of tangible personal property, owned by them from their own warehouse or other central location in this state to two or more of their own retail stores or outlets, where no change of title or ownership occurs, the intent hereof being to impose a tax equal to the wholesaler's tax upon persons performing functions essentially comparable to those of a wholesaler, but not actually making sales.  The tax designated in this section may not be assessed twice to the same person for the same article.  The amount of the tax as to such persons shall be computed by multiplying 0.484 percent of the value of the article so distributed as of the time of such distribution.  The department of revenue shall prescribe uniform and equitable rules for the purpose of ascertaining such value, which value shall correspond as nearly as possible to the gross proceeds from sales at wholesale in this state of similar articles of like quality and character, and in similar quantities by other taxpayers.  Delivery trucks or vans will not under the purposes of this section be considered to be retail stores or outlets."

    Renumber the sections consecutively and correct any internal references accordingly

SHB 1057 - S Amd  358

    BySenators Newhouse and Haugen

    On page 1, line 2 of the title, after "82.04.260" insert "and 82.04.270"

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