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
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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
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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.
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FRANK CHOPP
Speaker of the
House of Representatives
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 TONY M. COOK
Secretary
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CLYDE BALLARD
Speaker of the
House of Representatives
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Approved July 13, 2001 Place Style On Codes
above, and Style Off Codes below.
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FILED
July 13, 2001 - 3:08 p.m.
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GARY LOCKE
Governor of the State of Washington
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Secretary of State
State of Washington
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_______________________________________________
SUBSTITUTE
SENATE BILL 5496
_______________________________________________
Passed
Legislature - 2001 Second Special Session
State
of Washington 57th Legislature 2001 Regular Session
By
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.