S-4588.1  _______________________________________________

                         SENATE BILL 6834

          _______________________________________________

State of Washington      56th Legislature     2000 Regular Session

By Senators Gardner and Rasmussen

Read first time 02/07/2000.  Referred to Committee on Ways & Means.

Modifying the excise taxation of berry farmers.

    AN ACT Relating to the excise taxation of berry farmers; and amending RCW 82.04.213.

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

    Sec. 1.  RCW 82.04.213 and 1993 sp.s. c 25 s 302 are each amended to read as follows:

    (1) "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to:  A product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees; turf; or any animal including but not limited to an animal that is a private sector cultured aquatic product as defined in RCW 15.85.020, or a bird, or insect, or the substances obtained from such an animal.  "Agricultural product" does not include animals intended to be pets.

    (2) "Farmer" means any person engaged in the business of growing or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product whatsoever for sale.  "Farmer" does not include a person using such products as ingredients in a manufacturing process, ((or)) but does include a person using raspberries, strawberries, or blueberries that are grown or produced upon the person's own lands or upon the lands in which the person has a present right of possession in a manufacturing process.  "Farmer" does not include a person growing or producing such products for the person's own consumption.  "Farmer" does not include a person selling any animal or substance obtained therefrom in connection with the person's business of operating a stockyard or a slaughter or packing house.  "Farmer" does not include any person in respect to the business of taking, cultivating, or raising timber.

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