6143-S.E AMH HASE PETE 119
ESSB 6143 - H AMD TO H AMD (H-5614.2/10) 1554
By Representative Hasegawa
NOT ADOPTED 3/08/2010
On page 99, after line 30 of
the amendment, insert the following:
"(14)(a) The term includes the sale of or charge made for the following
services:
(i) Accounting, auditing, tax preparation, bookkeeping, payroll, and
other related services.
(ii) Agent and management services for artists, athletes, entertainers,
and other public figures.
(iii) Attorney services, paralegal services, arbitration and
conciliation services, mediation product services, legal research services, and
court reporting services.
(iv) Business support services including but not limited to: Document
preparation services, telephone call telephone answering services,
telemarketing services, debt collection services, repossession services, and
court reporting and stenotype services.
(v) Computer systems design and related services including but not
limited to: Computer systems design services, computer facilities management
services, other computer facilities management services, and other computer
related services (such as computer disaster recovery services and software
installation services). Computer systems design and related services do not
include custom computer programming services.
(vi) Data processing, hosting, and related services including but not
limited to: Application hosting services, application service provider
services, automated data processing services, computer input preparation
services, computer time rental services, data entry services, media streaming
services, optical scanning services, and web hosting services.
(vii) Facilities support services.
(viii) Investment advice services including but not limited to:
Financial investment advice services, financial planning services, investment
advice consulting services, and investment advisory services.
(ix) Management, scientific, and technical consulting services including
but not limited to: Administrative management and general management services
(such as business consulting services, medical office management services, site
location consulting services, strategic planning consulting services, and
financial management consulting services), human resources consulting services
(such as actuarial consulting services, benefit consulting services, employee
benefit consulting services, human resource consulting services, labor relations
consulting services, and personnel management consulting services), marketing
consulting services (such as customer service management consulting services,
marketing consulting services, and sales management consulting services),
process, physical distribution, and logistics consulting services (such as
efficiency management consulting services, freight traffic consulting services,
inventory planning and control management consulting services, operations
research consulting services, and transportation management consulting
services), environmental consulting services (such as sanitation consulting
services and site remediation services), and other scientific and technical
consulting services (such as agricultural consulting services, chemical
consulting services, economic consulting services, energy consulting services,
hydrology consulting services, livestock breeding consulting services, and
security consulting services).
(x) Marketing research and public opinion polling services.
(xi) Office administrative services including but not limited to:
Business management services, executive management services, hotel management
services, and office management services.
(xii) Parking lot management services.
(xiii) Promoting services for performing arts, sporting, and similar
events.
(xiv) Public relations services including but not limited to: Lobbying
services, political consulting services, and other public relations consulting
services.
(xv) Scientific research and development services including but not
limited to research and development in the physical, engineering, and life
sciences (such as agriculture, bacteriological, biotechnology, chemical, life
sciences, and physical science research and development laboratories or
services) and research and development in the social sciences and humanities
(such as archaeological, behavioral, cognitive, economic, language, and
learning research or development services).
(xvi) Software publishing support services.
(xvii) The following professional, scientific, and technical services
not otherwise included within the definition of selected business service:
Business brokers except real estate brokers, commodity inspection services,
consumer credit counseling services, consumer credit repair services, estate assessment
services, handwriting analysis services, handwriting expert services, marine
surveyor services, meteorological services, outplacement services, patent
broker services, electric transmission or gas line visual inspection services,
pipeline inspection services, power line visual inspection services, quantity
surveyor services, and weather forecasting services.
(b) A person may apply to the department, in a form and manner required
by the department, for fifty percent of state and local sales taxes paid on the
services subject to tax under this subsection (14)."
Beginning on page 141, line 4 of the amendment, strike all of Part XIX
EFFECT: Extends sales taxes to a number of services provided to business clients. Allows taxpayers to seek a refund for 50 percent of the sales tax paid. Eliminates the B&O surtax.
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