SENATE BILL REPORT
SB 6299
This analysis was prepared by non-partisan legislative staff for the use of legislative members in
their deliberations. This analysis is not a part of the legislation nor does it constitute a
statement of legislative intent.
As of January 18, 2008
Title: An act relating to the taxation of beekeepers.
Brief Description: Concerning tax exemptions for beekeepers.
Sponsors: Senators Rasmussen, Haugen and Hatfield.
Brief History:
Committee Activity: Agriculture & Rural Economic Development: 1/21/08.
SENATE COMMITTEE ON AGRICULTURE & RURAL ECONOMIC DEVELOPMENT
Staff: Bob Lee (786-7404)
Background: Each person owning one or more hives, brokers renting hives, and apiarists that
are residents in other states who operate hives in Washington are required to register their hives
by April 1st each year. The registration includes the name, address, phone number, and number
of hives owned, brokered, or operated in Washington that year. A fee schedule exists in the
administrative code which ranges from five dollars for five hives or less, to 300 dollars for more
than 1,000 hives. The annual registration fee for brokers is 100 dollars. These funds may be used
for apiary-related activities of the Department of Agriculture and funding of research projects.
The Apiary Advisory Committee, appointed by the Director of Agriculture, is to advise the
director on the funding of research projects of benefit to the apiary industry.
The Apiary Program administered by the Department of Agriculture was discontinued after state
general funds supporting the program were withdrawn.
Businesses with activities subject to the B&O tax but generate less than 12,000 dollars per year
in gross income are not required to register with the Department of Revenue. Honey and bee
products produced on an apiarist's own farm is not subject to the B&O tax. However, income
from the sale of honey, pollination services and bee products produced off the apiarist's own farm
that exceeds the 12,000 dollars annual threshold is required to be reported to the Department of
Revenue and is subject to the B&O tax.
Summary of Bill: Beekeepers that have at least 45 hives and are registered with the Department of Agriculture are exempt from the following taxes:
These provisions take effect on July 1, 2008.
Appropriation: None.
Fiscal Note: Requested on January 18, 2008.
Committee/Commission/Task Force Created: No.
Effective Date: The bill takes effect on July 1, 2008.