BILL REQ. #:  S-1128.1 

Read first time 02/03/2005.   Referred to Committee on Agriculture & Rural Economic Development.

     AN ACT Relating to a sales and use tax exemption for livestock and poultry feed; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

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

NEW SECTION.  Sec. 1   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 of feed to persons for use as food for livestock and poultry.
     (2) For the purposes of this section:
     (a) "Feed" means a substance used as food to sustain or improve livestock, whether in sacks or in bulk, and includes whole and processed grains or mixtures of whole or processed grains, meals made from hay or forages, mill feeds and feeding concentrates, salt, bone meal, grit, oyster shell, hay or forages either in bales, loose, compacted, processed, or unprocessed, and other similar feed;
     (b) "Livestock" means cattle, camelids, sheep, horses, mules, donkeys, goats, pigs, rabbits raised for meat or fur, and other such mammals. "Livestock" does not include dogs, cats, guinea pigs, gerbils, hamsters, reptiles, rabbits kept as pets, amphibians, fish, or other like animals; and
     (c) "Poultry" means chickens, turkeys, ducks, geese, pheasants, quail, and ratites. "Poultry" does not include parrots and other like birds.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     (1) The provisions of this chapter do not apply in respect to the use of feed as food for livestock and poultry.
     (2) For the purposes of this section:
     (a) "Feed" means a substance used as food to sustain or improve livestock, whether in sacks or in bulk, and includes whole and processed grains or mixtures of whole or processed grains, meals made from hay or forages, mill feeds and feeding concentrates, salt, bone meal, grit, oyster shell, hay or forages either in bales, loose, compacted, processed, or unprocessed, and other similar feed;
     (b) "Livestock" means cattle, camelids, sheep, horses, mules, donkeys, goats, pigs, rabbits raised for meat or fur, and other such mammals. "Livestock" does not include dogs, cats, guinea pigs, gerbils, hamsters, reptiles, rabbits kept as pets, amphibians, fish, or other like animals; and
     (c) "Poultry" means chickens, turkeys, ducks, geese, pheasants, quail, and ratites. "Poultry" does not include parrots and other like birds.

NEW SECTION.  Sec. 3   This act takes effect August 1, 2005.