BILL REQ. #: S-0964.1
State of Washington | 59th Legislature | 2005 Regular Session |
Read first time 01/31/2005. Referred to Committee on Ways & Means.
AN ACT Relating to the business and occupation tax of wholesale sales of motor vehicle and special fuels; 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) This chapter does not apply to amounts received by a motor
vehicle fuel distributor from another motor vehicle fuel distributor
from wholesale sales of petroleum products for resale to an end user.
(2) This chapter does not apply to amounts received by a special
fuel distributor from another special fuel distributor from wholesale
sales of petroleum products for resale to an end user.
(3) As used in this section:
(a) "Motor vehicle fuel distributor" has the meaning provided in
RCW 82.36.010; and
(b) "Special fuel distributor" has the meaning provided in RCW
82.38.020.