BILL REQ. #:  S-3596.4 

Read first time 01/16/2004.   Referred to Committee on Commerce & Trade.

     AN ACT Relating to tobacco sampling; and adding a new section to chapter 82.24 RCW.

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

NEW SECTION.  Sec. 1   A new section is added to chapter 82.24 RCW to read as follows:
     (1) A tax is imposed on persons engaged in the business of sampling. The tax shall equal one dollar per sample distributed by the sampler.
     (2) The sampler shall maintain records regarding the number of tobacco samples distributed to members of the general public.
     (3) The department may adopt rules necessary to administer this section.
     (4) The administrative provisions of chapter 82.32 RCW apply to this section.
     (5) The terms "sampler" and "sampling" have the meaning provided in RCW 70.155.010.
     (6) The tobacco sampling enforcement account is created in the custody of the state treasurer. All receipts from the tax imposed in this section must be deposited into the account. Expenditures from the account may be used only for the enforcement of the tax provisions of this section and the enforcement of the sampling provisions of chapter 70.155 RCW. The department of revenue shall only retain the necessary proceeds to administer the tax provisions of this section and remit all remaining proceeds to the liquor control board for the enforcement of the sampling provisions of chapter 70.155 RCW. Only the director of the department of revenue or the director's designee may authorize expenditures from the account. The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.