CERTIFICATION OF ENROLLMENT

                        HOUSE BILL 1102

                    Chapter 7, Laws of 1995

                        54th Legislature

                    1995 2nd Special Session

             FOOD FISH AND SHELLFISH‑-TAX EXEMPTION

                    EFFECTIVE DATE:  7/1/95

Passed by the House May 24, 1995   Yeas 92   Nays 1 CLYDE BALLARD Speaker of the       House of Representatives Passed by the Senate May 24, 1995   Yeas 43   Nays 3

CERTIFICATE I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 1102 as passed by the House of Representatives and the Senate on the dates hereon set forth.

R. LORRAINE WOJAHN President of the Senate

TIMOTHY A. MARTIN                           Chief Clerk

Approved June 15, 1995 Place Style On Codes above, and Style Off Codes below.

FILED                       June 15, 1995 - 4:14 p.m.

MIKE LOWRY Governor of the State of Washington

Secretary of State                   State of Washington

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                          HOUSE BILL 1102

          _______________________________________________

           Passed Legislature - 1995 2nd Special Session

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.

    Passed the House May 24, 1995.

    Passed the Senate May 24, 1995.

Approved by the Governor June 15, 1995.

    Filed in Office of Secretary of State June 15, 1995.