CERTIFICATION OF ENROLLMENT

 

                  SUBSTITUTE SENATE BILL 5496

 

 

                    Chapter 17, Laws of 2001

 

 

                        57th Legislature

                  2001 Second Special Session

 

 

TAXATION--ANIMAL HEALTH PRODUCTS

 

 

 

                    EFFECTIVE DATE:  8/1/01

 

Passed by the Senate June 14, 2001

  YEAS 43   NAYS 3

 

 

               BRAD OWEN

President of the Senate

 

Passed by the House June 20, 2001

  YEAS 83   NAYS 0

             CERTIFICATE

 

I, Tony M. Cook, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  SUBSTITUTE SENATE BILL 5496 as passed by the Senate and the House of Representatives on the dates hereon set forth.

 

 

              FRANK CHOPP

Speaker of the

      House of Representatives

            TONY M. COOK

                            Secretary

 

 

 

             CLYDE BALLARD

Speaker of the

      House of Representatives

 

 

Approved July 13, 2001 Place Style On Codes above, and Style Off Codes below.    

                                FILED          

 

 

            July 13, 2001 - 3:08 p.m.

 

 

 

              GARY LOCKE

Governor of the State of Washington

                 Secretary of State

                 State of Washington


          _______________________________________________

 

                    SUBSTITUTE SENATE BILL 5496

          _______________________________________________

 

         Passed Legislature - 2001 Second Special Session

 

State of Washington   57th Legislature        2001 Regular Session

 

By Senate Committee on Ways & Means (originally sponsored by Senators Rasmussen, Swecker and Honeyford)

 

READ FIRST TIME 06/08/2001.

Modifying taxes on animal health products.   


    AN ACT Relating to tax rate modifications for animal health products; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an effective date; and declaring an emergency.

 

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

 

    NEW SECTION.  Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

    (1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is to be administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.

    (2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.  The seller must retain a copy of the certificate for the seller's files.

    (3) For the purposes of this section and section 2 of this act, the following definitions apply:

    (a) "Farmer" and "agricultural product" mean the same as in RCW 82.04.213.

    (b) "Veterinarian" means a person who is licensed to practice veterinary medicine, surgery, or dentistry under chapter 18.92 RCW.

 

    NEW SECTION.  Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    (1) The provisions of this chapter do not apply with respect to the use by farmers or by veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.

    (2) The definitions in section 1 of this act apply to this section.

 

    NEW SECTION.  Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect August 1, 2001.


    Passed the Senate June 14, 2001.

    Passed the House June 20, 2001.

Approved by the Governor July 13, 2001.

    Filed in Office of Secretary of State July 13, 2001.