H-1327.2  _______________________________________________

                          HOUSE BILL 1791

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Representatives Mastin, Chandler, Linville, Grant, Clements, Mulliken, Koster, Boldt and Schoesler

Read first time 02/10/97.  Referred to Committee on Agriculture & Ecology.

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:

    This chapter does not apply to any person with respect to the person's business activity conducted for an agricultural commodity commission or agricultural commodity board created by state statute or created under chapter 15.65 or 15.66 RCW if:  (1) The activity is approved by a referendum conducted by the commission or board; (2) the person is specified in information distributed by the commission or board for the referendum as a person who is to conduct the activity; and (3) the referendum is conducted in the manner prescribed by the statutes governing the commission or board for approving assessments or expenditures, or otherwise authorizing or approving activities of the commission or board.

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