H-0186.1  _______________________________________________

                          HOUSE BILL 1102

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Representatives Sheldon, Johnson, Basich, Hargrove, Hatfield, Koster, Quall, Goldsmith, Kessler, Kremen and Buck

Read first time 01/12/95.  Referred to Committee on Natural Resources.

Expanding the base of the tax exemption for food fish eggs and fry to shellfish.

    AN ACT Relating to tax exemptions for food fish or shellfish; amending RCW 82.27.030; providing an effective date; and declaring an emergency.

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.

NEW SECTION. Sec. 2.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995.

                            --- END ---