CERTIFICATION OF ENROLLMENT

SENATE BILL 6728

Chapter 200, Laws of 1998

55th Legislature

1998 Regular Session

HOP COMMODITY COMMISSIONS OR BOARDS ACTIVITIES--BUSINESS AND OCCUPATION TAX EXEMPTIONS

EFFECTIVE DATE: 6/11/98

Passed by the Senate February 16, 1998

YEAS 47 NAYS 0

BRAD OWEN

President of the Senate

Passed by the House March 6, 1998

YEAS 93 NAYS 5

CERTIFICATE

I, Mike O=Connell, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 6728 as passed by the Senate and the House of Representatives on the dates hereon set forth.

CLYDE BALLARD

Speaker of the

House of Representatives

MIKE O'CONNELL

Secretary

Approved March 27, 1998

FILED

March 27, 1998 - 3:42 p.m.

GARY LOCKE

Governor of the State of Washington

Secretary of State

State of Washington

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SENATE BILL 6728

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Passed Legislature - 1998 Regular Session

State of Washington 55th Legislature 1998 Regular Session

By Senators Newhouse, Loveland, Morton, Rasmussen, Deccio and Schow

Read first time 01/30/98. Referred to Committee on Ways & Means.

AN ACT Relating to the taxation of activities conducted for hop commodity commissions or boards; 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 nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop 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. As used in this section, "nonprofit organization" means an organization that is exempt from federal income tax under 26 U.S.C. 501(c)(5).