HB 2119-S - DIGEST

(DIGEST AS ENACTED)

     Revises RCW 82.04.260 to provide that the excise tax shall apply to the sale at wholesale of fresh fruits and vegetables canned, preserved, frozen, or dehydrated and sold to purchasers who immediately transport the goods out of the state.

     Sets the tax rate at 0.33 percent.

     Requires the seller to prepare and retain a record of the sales annually.