H-1252.1  _______________________________________________

                          HOUSE BILL 1694

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Representatives Dunn and Mielke

Read first time 02/02/1999.  Referred to Committee on Finance.

Allowing a tobacco tax credit for ultimate consumers outside of the state.

    AN ACT Relating to a tobacco tax credit for taxes paid to ultimate consumers outside of the state; and amending RCW 82.26.110.

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

    Sec. 1.  RCW 82.26.110 and 1975 1st ex.s. c 278 s 76 are each amended to read as follows:

    Where tobacco products upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to retailers ((without)) outside the state or to the ultimate consumer outside of the state, to be sold by those retailers, or are returned to the manufacturer by the distributor or destroyed by the distributor or to be used by the ultimate consumer, credit of such tax may be made to the distributor in accordance with regulations prescribed by the department of revenue.

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