CERTIFICATION OF ENROLLMENT

HOUSE BILL 1858

Chapter 343, Laws of 2003

58th Legislature
2003 Regular Session



TAXATION--CHEMICAL DEPENDENCY SERVICES



EFFECTIVE DATE: 7/27/03

Passed by the House April 24, 2003
  Yeas 91   Nays 0

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


Passed by the Senate April 14, 2003
  Yeas 46   Nays 2


BRAD OWEN
________________________________________    
President of the Senate
 
CERTIFICATE

I, Cynthia Zehnder, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 1858 as passed by the House of Representatives and the Senate on the dates hereon set forth.


CYNTHIA ZEHNDER
________________________________________    
Chief Clerk
Approved May 16, 2003.








GARY LOCKE
________________________________________    
Governor of the State of Washington
 
FILED
May 16, 2003 - 4:31 p.m.







Secretary of State
State of Washington


_____________________________________________ 

HOUSE BILL 1858
_____________________________________________

AS AMENDED BY THE SENATE

Passed Legislature - 2003 Regular Session
State of Washington58th Legislature2003 Regular Session

By Representatives Morris, McIntire, Gombosky, Cairnes, Roach and Shabro

Read first time 02/12/2003.   Referred to Committee on Finance.



     AN ACT Relating to the taxation of persons providing chemical dependency services certified by the department of social and health services; amending RCW 82.04.290; and adding a new section to chapter 82.04 RCW.

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

NEW SECTION.  Sec. 1   A new section is added to chapter 82.04 RCW to read as follows:
     (1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof is received as compensation for or to support those services; as to such persons the amount of tax with respect to such business shall be equal to the gross income from such services multiplied by the rate of 0.484 percent.
     (2) If the persons described in subsection (1) of this section receive income from sources other than those described in subsection (1) of this section or provide services other than those named in subsection (1) of this section, that income and those services are subject to tax as otherwise provided in this chapter.

Sec. 2   RCW 82.04.290 and 2001 1st sp.s. c 9 s 6 are each amended to read as follows:
     (1) Upon every person engaging within this state in the business of providing international investment management services, as to such persons, the amount of tax with respect to such business shall be equal to the gross income or gross proceeds of sales of the business multiplied by a rate of 0.275 percent.
     (2) Upon every person engaging within this state in any business activity other than or in addition to those enumerated in RCW 82.04.230, 82.04.240, 82.04.250, 82.04.255, 82.04.260, 82.04.270, 82.04.298, 82.04.2905, 82.04.280, 82.04.2907, ((and)) 82.04.272, and section 1 of this act, and subsection (1) of this section; as to such persons the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of 1.5 percent.
     This section includes, among others, and without limiting the scope hereof (whether or not title to materials used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale." The value of advertising, demonstration, and promotional supplies and materials furnished to an agent by his principal or supplier to be used for informational, educational and promotional purposes shall not be considered a part of the agent's remuneration or commission and shall not be subject to taxation under this section.


         Passed by the House April 24, 2003.
         Passed by the Senate April 14, 2003.
         Approved by the Governor May 16, 2003.
         Filed in Office of Secretary of State May 16, 2003.