BILL REQ. #: S-1944.1
| State of Washington | 59th Legislature | 2005 Regular Session |
READ FIRST TIME 02/25/05.
AN ACT Relating to the nutrient management plan sales and use tax exemption; amending RCW 82.08.890 and 82.12.890; and providing a contingent effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.08.890 and 2001 2nd sp.s. c 18 s 2 are each amended
to read as follows:
(1) The tax levied by RCW 82.08.020 does not apply to sales to
eligible persons of services rendered in respect to operating,
repairing, cleaning, altering, or improving of dairy and other
livestock nutrient management equipment and facilities, or to sales of
tangible personal property that becomes an ingredient or component of
the equipment and facilities. The equipment and facilities must be
used exclusively for activities necessary to maintain a ((dairy))
nutrient management plan ((as required under chapter 90.64 RCW)). This
exemption applies to sales made after the ((dairy)) nutrient management
plan is certified ((under chapter 90.64 RCW)).
(2)(a) The department of revenue must provide an exemption
certificate to an eligible person upon application by that person. The
department of agriculture must provide a list of eligible persons to
the department of revenue. The application must be in a form and
manner prescribed by the department and must contain information
regarding the location of the dairy or other livestock operation and
other information the department may require.
(b) The exemption is available only when 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.
(3) The definitions in this subsection apply to this section and
RCW 82.12.890 unless the context clearly requires otherwise:
(a) "Dairy or other livestock nutrient management equipment and
facilities" means machinery, equipment, and structures used in the
handling and treatment of dairy or other livestock manure, such as
aerators, agitators, alley scrapers, augers, dams, gutter cleaners,
loaders, lagoons, pipes, pumps, separators, and tanks. The term also
includes tangible personal property that becomes an ingredient or
component of the equipment and facilities, including repair and
replacement parts.
(b) "Eligible person" means a person licensed to produce milk under
chapter 15.36 RCW who ((has)) had a certified dairy nutrient management
plan under state law by December 31, 2003, ((as required by chapter
90.64 RCW)) or who has a certified livestock nutrient management plan
by the deadline provided in chapter 16.-- RCW (chapter --, Laws of
2005).
(c) "Nutrient management plan" means a dairy nutrient management
plan certified under state law prior to January 1, 2004, or a livestock
nutrient management plan certified under chapter 16.-- RCW (chapter --,
Laws of 2005).
Sec. 2 RCW 82.12.890 and 2003 c 5 s 15 are each amended to read
as follows:
(1) The provisions of this chapter do not apply with respect to the
use by an eligible person of tangible personal property that becomes an
ingredient or component of dairy or other livestock nutrient management
equipment and facilities, as defined in RCW 82.08.890, or to labor and
services rendered in respect to repairing, cleaning, altering, or
improving eligible tangible personal property. The equipment and
facilities must be used exclusively for activities necessary to
maintain a ((dairy)) nutrient management plan ((as required under
chapter 90.64 RCW)). This exemption applies to the use of tangible
personal property or labor and services made after the ((dairy))
nutrient management plan is certified ((under chapter 90.64 RCW)).
(2) The exemption certificate and recordkeeping requirements of RCW
82.08.890 apply to this section.
NEW SECTION. Sec. 3 (1) This act takes effect September 1, 2005,
if the livestock nutrient management act in SB 5602 (2005) or HB 1615
(2005) has taken effect by September 1, 2005.
(2) This act is null and void if the livestock nutrient management
act in SB 5602 (2005) or HB 1615 (2005) has not taken effect by
September 1, 2005.