BILL REQ. #:  H-1094.2 

Read first time 02/09/2005.   Referred to Committee on Finance.

     AN ACT Relating to exemptions to the litter tax; and amending RCW 82.19.050.

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

Sec. 1   RCW 82.19.050 and 2003 c 120 s 1 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;
     (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)) at the seller's ((premises)) place of business or in an eating area that is contiguous to the seller's place of business; or
     (5)(a) The sale of prepared food or beverages by retailers that are sold for immediate consumption and are delivered in nonsingle use containers by the retailer to a premises occupied or controlled by the customer.
     (b) For the purposes of this subsection, the following definitions apply:
     (i) "Prepared food" has the same meaning as in RCW 82.08.0293.
     (ii) "Nonsingle use container" means a receptacle for holding food which is not designed to be used only once and become the property of the customer.