WHEREAS, There is
concern that more citizens of the state of Washington are purchasing cigarettes
from casual smuggling, military commissaries, cross-border state sales, and
Indian Smokeshops;
NOW, THEREFORE, BE IT
RESOLVED, By the Senate of the state of Washington, the House of
Representatives concurring, That a joint select committee to be known as the
cigarette tax and revenue loss advisory committee be established to conduct a
study of current state law as it applies to the unlawful possession, purchase,
sale and use of unstamped and untaxed cigarettes on Indian reservations by
nontribal members. The study must include, but not be limited to, the
following:
(1) A review and
analysis of all lost cigarette tax revenue covering, at a minimum, calendar
years 1992 through 1995 and analyzing, among other factors, revenue losses that
might be attributable to cigarette tax increases that took effect during that
time;
(2) An analysis on the
feasibility of negotiation cooperative agreements between the state of
Washington and federally recognized Indian tribes within its borders;
(3) An assessment of
the effect of tax rates on cigarette compliance and to identify the state's
best opportunity to ensure compliance and reduce conflict; and
BE IT FURTHER RESOLVED,
That the committee consist of:
(1) Four members of the
senate, two from each of the largest caucuses and on the senate committee on
ways and means, appointed by the president of the senate;
(2) Four members of the
house of representatives, two from each of the largest caucuses, and at least
one on the house of representatives committee on finance and at least one on
the house of representatives committee on trade and economic development, appointed
by the speaker of the house of representatives;
(3) Two members from
the convenience store industry, appointed by the speaker of the house of
representatives and the majority leader of the senate;
(4) One wholesaler or
distributor of tobacco products, appointed by the speaker of the house of
representatives and the majority leader of the senate;
(5) Three members
representing federally recognized Indian tribes, one appointed by the tribes
contained within eastern Washington and two appointed by the tribes contained
within western Washington;
(6) The director of the
department of revenue or the director's designee;
(7) The governor or the
governor's designee; and
(8) Nonlegislative
members shall be reimbursed for travel expenses as provided in RCW 43.03.050
and 43.03.060. Legislative members may be reimbursed pursuant to RCW
41.04.300; and
BE IT FURTHER RESOLVED,
That the advisory committee may enlist the assistance of representatives of
local government and tax policy experts from the academic, legal, tribal, and
business communities.
The advisory committee
may utilize the staff of the governor's office on Indian affairs, the house of
representatives' office of program research, senate committee services, and
research services provided to the legislature by the department of revenue
under RCW 82.01.060(5); and
BE IT
FURTHER RESOLVED, That the advisory committee report its findings to the
legislature by December 31, 1995.
