6143-S.E AMH CONW PETE 121

ESSB 6143 - H AMD TO H AMD  (H-5614.2/10) 1569

By Representative Conway

ADOPTED 3/08/2010

     On page 92, after line 15, insert the following:

     "NEW SECTION.  Sec. 1408.   (1)  The legislature finds that the definition of candy under the national streamlined sales and use tax agreement is ambiguous and also excludes certain items through its definition that are unquestionably considered candy, such as Kit Kat, Twix, Reese Sticks, and licorice.

     (2)  It is the intent of the legislature that the department of revenue develop an alternative definition of candy for the purpose addressing the issues specified under subsection (1) of this section and petitioning the streamlined sales and use tax agreement governing board for a change in the definition of candy. 

     (3)  To achieve the purpose described in subsection (2) of this section, the department of revenue, through the Washington state streamlined sales tax project advisory group, shall recommend modifications to the definition of candy.  As part of this process, the department shall take input from stakeholders in the confectionary industry."

EFFECT:   Requires the department of revenue and the other members of the streamlined sales tax project advisory group to recommend modifications to the definition of candy under the streamlined agreement.

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