H-2344.1  _______________________________________________

                    SUBSTITUTE HOUSE BILL 1791

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By House Committee on Agriculture & Ecology (originally sponsored by Representatives Mastin, Chandler, Linville, Grant, Clements, Mulliken, Koster, Boldt and Schoesler)

Read first time 03/03/97.

Exempting activities conducted for an agricultural commodity commission or board from business and occupation tax.

    AN ACT Relating to the taxation of activities conducted for an agricultural commodity commission or board; and adding a new section to chapter 82.04 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

    (1) This chapter does not apply to any nonprofit organization in respect to amounts received from an agricultural commodity commission or agricultural commodity board created by state statute or created under chapter 15.65 or 15.66 RCW.

    (2) As used in this section, "nonprofit organization" means an organization that:  Is exempt from federal income tax under 26 U.S.C. Section 501(c)(5); and has the same objectives for which the agricultural commodity commission or agricultural commodity board was formed.

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