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SENATE BILL 6401
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Passed Legislature - 1996 Regular Session
State of Washington 54th Legislature 1996
Regular Session
By
Read first time 01/15/96. Referred to Committee
on Ways & Means.
Providing a sales and use tax exemption
for carbon used in producing aluminum.
AN ACT Relating to
sales and use taxation of carbon that becomes an ingredient or component of
anodes or cathodes used in producing aluminum for sale; adding a new section to
chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an
effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
NEW SECTION. Sec.
1. A new section is added
to chapter 82.08 RCW to read as follows:
The tax levied by RCW
82.08.020 shall not apply to sales of carbon, petroleum coke, coal tar, pitch,
and similar substances that become an ingredient or component of anodes or
cathodes used in producing aluminum for sale.
NEW SECTION. Sec.
2. A new section is added
to chapter 82.12 RCW to read as follows:
The provisions of this
chapter shall not apply in respect to the use of carbon, petroleum coke, coal
tar, pitch, and similar substances that become an ingredient or component of
anodes or cathodes used in producing aluminum for sale.
NEW
SECTION. Sec. 3. This act shall take
effect July 1, 1996.
