AN ACT Relating to
providing equity in the taxation of farmers; and amending RCW 82.04.100,
82.04.213, 82.04.330, 82.08.0259, 82.12.0261, 82.19.040, and 82.19.050.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 82.04.100 and 1987 c
23 s 3 are each amended to read as follows:
"Extractor"
means every person who from the person's own land or from the land of another
under a right or license granted by lease or contract, either directly or by
contracting with others for the necessary labor or mechanical services, for
sale or for commercial or industrial use mines, quarries, takes or produces
coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other
natural resource product, or fells, cuts or takes timber, Christmas trees other
than plantation Christmas trees, or other natural products, or takes fish, ((or
takes, cultivates, or raises)) shellfish, or other sea or inland water
foods or products. "Extractor" does not include persons performing
under contract the necessary labor or mechanical services for others((;
persons cultivating or raising fish entirely within confined rearing areas on
the person's own land or on land in which the person has a present right of
possession)); or persons ((who fell, cut, or take plantation Christmas
trees from the person's own land or from land in which the person has a present
right of possession)) meeting the definition of farmer under RCW
82.04.213.
Sec. 2. 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)) defined as pet animals under RCW 16.70.020.
(2) "Farmer"
means any person engaged in the business of growing, raising, 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)) to be sold. "Farmer" does not include ((a
person using such products as ingredients in a manufacturing process, or))
a person growing, raising, 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)); or a person in respect to
the business of taking, cultivating, or raising timber.
Sec. 3. RCW 82.04.330 and 1993
sp.s. c 25 s 305 are each amended to read as follows:
This chapter shall not
apply to any farmer that sells any agricultural product at wholesale or to
any farmer who grows, raises, or produces agricultural products owned by
others, such as custom feed operations. This exemption shall not apply to
any person selling such products at retail or to any person selling
manufactured substances or articles.
This chapter shall also
not apply to any persons who participate in the federal conservation reserve
program or its successor administered by the United States department of agriculture
with respect to land enrolled in that program.
Sec. 4. RCW 82.08.0259 and 1980
c 37 s 27 are each amended to read as follows:
The tax
levied by RCW 82.08.020 shall not apply to sales of ((purebred))
livestock, as defined in RCW 16.36.005, for breeding purposes where the
animals are registered in a nationally recognized breed association; or to
sales of cattle and milk cows used on the farm.
Sec. 5. RCW 82.12.0261 and 1980
c 37 s 60 are each amended to read as follows:
The
provisions of this chapter shall not apply in respect to the use of ((purebred))
livestock, as defined in RCW 16.36.005, for breeding purposes where said
animals are registered in a nationally recognized breed association; or to
sales of cattle and milk cows used on the farm.
Sec. 6. RCW 82.19.040 and 1992 c
175 s 6 are each amended to read as follows:
(1) To the extent
applicable, all of the ((provisions)) definitions of chapter((s))
82.04 RCW and all of the provisions of chapter 82.32 RCW apply to
the tax imposed in this chapter((, except RCW 82.04.220 through 82.04.290,
and 82.04.330)).
(2) Taxes collected
under this chapter shall be deposited in the waste reduction, recycling, and
litter control account under RCW 70.93.180.
Sec. 7. RCW 82.19.050 and 1992 c
175 s 7 are each amended to read as follows:
The litter tax imposed
in this chapter does not apply to:
(1) The manufacture or
sale of products for use and consumption outside the state; or
(2) The
value of products or gross proceeds of the sales ((of any animal, bird, or
insect or the milk, eggs, wool, fur, meat, honey, or other substance obtained
therefrom, if the person performs only the growing or raising function of such
animal, bird, or insect)) exempt from tax under RCW 82.04.330.
