H-1585.1  _______________________________________________

                          HOUSE BILL 2146

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State of Washington      57th Legislature     2001 Regular Session

By Representatives Gombosky and Cox

Read first time 02/19/2001.  Referred to Committee on Finance.

Providing an excise tax exemption for motion picture and video production businesses.

    AN ACT Relating to excise tax exemptions for motion picture and video production businesses; adding a new section to chapter 82.04 RCW; and providing an effective date.

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 amounts received by persons engaged in the motion picture or video production business.

    (2) "Motion picture or video production business" means a person engaged in the production of motion pictures and videotapes for exhibition, sale, or for broadcast by a person other than the person producing the motion picture or videotape.

    (3) The exemption provided for in this section does not apply to a motion picture or video production business that is engaged, to any degree, in the production of erotic material, as defined in RCW 9.68.050.

NEW SECTION. Sec. 2.  This act takes effect August 1, 2001.

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