BILL REQ. #:  H-0224.1 

Prefiled 1/9/2003. Read first time 01/13/2003.   Referred to Committee on Finance.

     AN ACT Relating to exempting retail sales of food and beverages from the litter tax that are consumed indoors on the seller's premises; and amending RCW 82.19.050.

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

Sec. 1   RCW 82.19.050 and 2001 1st sp.s. c 9 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;
     (2) The value of products or gross proceeds of the sales exempt from tax under RCW 82.04.330; ((or))
     (3) The sale of products for resale by a qualified grocery distribution cooperative to customer-owners of the grocery distribution cooperative. For the purposes of this section, "qualified grocery distribution cooperative" and "customer-owner" have the meanings given in RCW 82.04.298; or
     (4) The sale of food or beverages by retailers that are sold solely for consumption indoors on the seller's premises.