EHB 3159 -
By Senators Keiser, Doumit, Prentice
ADOPTED 03/07/2006
On page 27, after line 15 of the amendment, insert the following:
"NEW SECTION. Sec. 14 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
persons who are subject to tax under RCW 82.04.260(12) of: (a)
Materials used to package canned salmon including, but not limited to,
clear wrap, boxes, tape, and box labels; and (b) glue, ink, or similar
tangible personal property, that: (i) Affixes the label to the labeled
product; or (ii) becomes a component of the label.
(2) The exemption is available only if 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.
NEW SECTION. Sec. 15 A new section is added to chapter 82.12 RCW
to read as follows:
The provisions of this chapter do not apply with respect to the use
by persons who are subject to tax under RCW 82.04.260(12) of: (1)
Materials used to package canned salmon including, but not limited to,
clear wrap, boxes, tape, and box labels; and (2) glue, ink, or similar
tangible personal property, that: (a) Affixes the label to the labeled
product; or (b) becomes a component of the label."
EHB 3159 -
By Senators Keiser, Doumit, Prentice
ADOPTED 03/07/2006
On page 29, line 5 of the title amendment, after "82.04 RCW;" insert "adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW;"
EFFECT: Provides a sales and use tax exemption on materials used to label canned salmon and on materials used to package canned salmon.