1357-S AMH DICK MATT 040

SHB 1357 - H AMD

By Representative Dickerson

   On page 1, strike all material after the enacting clause and insert the following:

   "NEW SECTION. Sec. 1. The fiscal committees of the house of representatives and the senate, in consultation with the department of revenue, shall study the taxation of physical fitness services in Washington state. The study shall address the impact of state tax laws on the demand for physical fitness services and shall evaluate differences in demand for services between those offered by for-profit and those offered by nonprofit businesses. By December 1, 2005, the committees shall submit a report to the legislature and to the governor on the findings."

   Correct the title

EFFECT: Removes changes to the application of sales and business and occupation tax to physical fitness services. Requires a study of taxation on such services.