BILL REQ. #: S-5033.1
| State of Washington | 59th Legislature | 2006 Regular Session |
READ FIRST TIME 02/03/06.
AN ACT Relating to excise tax exemptions for aircraft fuel used for crop dusting and other agricultural activities; amending RCW 82.42.020; adding a new section to chapter 82.42 RCW; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.42.020 and 2005 c 341 s 3 are each amended to read
as follows:
(1) There is hereby levied, and there shall be collected by every
distributor of aircraft fuel, an excise tax at the rate of eleven cents
on each gallon of aircraft fuel sold, delivered, or used in this
state((: PROVIDED HOWEVER, That such aircraft fuel excise tax shall
not apply to fuel for aircraft that both operate from a private, non-state-funded airfield during at least ninety-five percent of the
aircraft's normal use and are used principally for the application of
pesticides, herbicides, or other agricultural chemicals and shall not
apply to fuel for emergency medical air transport entities: PROVIDED
FURTHER, That there shall be collected from every consumer or user of
aircraft fuel either the use tax imposed by RCW 82.12.020, as amended,
or the retail sales tax imposed by RCW 82.08.020, as amended,
collection procedure to be as prescribed by law and/or rule or
regulation of the department of revenue)). The taxes imposed by this
chapter shall be collected and paid to the state but once in respect to
any aircraft fuel.
(2) The tax required by this chapter, to be collected by the
seller, is held in trust by the seller until paid to the department,
and a seller who appropriates or converts the tax collected to his or
her own use or to any use other than the payment of the tax to the
extent that the money required to be collected is not available for
payment on the due date as prescribed in this chapter is guilty of a
felony, or gross misdemeanor in accordance with the theft and
anticipatory provisions of Title 9A RCW. A person, partnership,
corporation, or corporate officer who fails to collect the tax imposed
by this section, or who has collected the tax and fails to pay it to
the department in the manner prescribed by this chapter, is personally
liable to the state for the amount of the tax.
NEW SECTION. Sec. 2 A new section is added to chapter 82.42 RCW
to read as follows:
The tax imposed in RCW 82.42.020 does not apply to:
(1) Fuel for aircraft that are operated from a private, nonstate-funded airfield during at least ninety-five percent of the aircraft's
normal use and used principally for the application of:
(a) Pesticides, herbicides, or other agricultural chemicals; or
(b) Seeds, commercial fertilizer, or organic substances used as
fertilizer; and
(2) Fuel for emergency medical air transport entities.
NEW SECTION. Sec. 3 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
aircraft fuel for aircraft that are used principally for the
application of:
(a) Pesticides, herbicides, or other agricultural chemicals; or
(b) Seeds, commercial fertilizer, or organic substances used as
fertilizer. This exemption is available only if the buyer provides the
seller with an exemption certificate in a form and manner prescribed by
the department.
(2) For the purpose of this section, "aircraft fuel" has the
meaning provided in RCW 82.42.010.
NEW SECTION. Sec. 4 A new section is added to chapter 82.12 RCW
to read as follows:
(1) The provisions of this chapter do not apply to aircraft fuel
for aircraft that are used principally for the application of:
(a) Pesticides, herbicides, or other agricultural chemicals; or
(b) Seeds, commercial fertilizer, or organic substances used as
fertilizer.
(2) For the purpose of this section, "aircraft fuel" has the
meaning provided in RCW 82.42.010.