2SHB 3181 -
By Representatives Nealey, Schmick, Klippert, Haler, Crouse, Ross, Armstrong, Fagan, Taylor, Short, Johnson, Walsh, Blake
NOT CONSIDERED 03/11/2010
On page 5, after line 30 of the amendment, insert the following:
"Sec. 7 RCW 82.21.050 and 1989 c 2 s 12 are each amended to read
as follows:
(1) Credit ((shall be)) is allowed in accordance with rules of the
department of revenue for taxes paid under this chapter with respect to
fuel carried from this state in the fuel tank of any airplane, ship,
truck, or other vehicle.
(2) Credit ((shall be)) is allowed, in accordance with rules of the
department, against the taxes imposed in this chapter for any hazardous
substance tax paid to another state with respect to the same hazardous
substance. The amount of the credit ((shall)) may not exceed the tax
liability arising under this chapter with respect to that hazardous
substance. For the purpose of this subsection:
(a) "Hazardous substance tax" means a tax:
(i) Which is imposed on the act or privilege of possessing
hazardous substances, and which is not generally imposed on other
activities or privileges; and
(ii) Which is measured by the value of the hazardous substance, in
terms of wholesale value or other terms, and in the determination of
which the deductions allowed would not constitute the tax an income tax
or value added tax.
(b) "State" means (i) the state of Washington, (ii) a state of the
United States other than Washington, or any political subdivision of
such other state, (iii) the District of Columbia, and (iv) any foreign
country or political subdivision thereof.
(3) Credit is allowed, in accordance with rules adopted by the
department, in an amount equal to the taxes owed under RCW
82.21.030(1)(b) on the possession of pesticide products or
fertilizers."
Renumber the remaining sections consecutively and correct any internal references accordingly.
Correct the title.
EFFECT: Eliminates the additional hazardous substance tax on pesticide products and fertilizers by providing a tax credit.