| Passed by the Senate March 8, 2010 YEAS 47 BRAD OWEN ________________________________________ President of the Senate Passed by the House March 9, 2010 YEAS 95 FRANK CHOPP ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 6614 as passed by the Senate and the House of Representatives on the dates hereon set forth. THOMAS HOEMANN ________________________________________ Secretary | |
| Approved April 1, 2010, 3:38 p.m. CHRISTINE GREGOIRE ________________________________________ Governor of the State of Washington | April 2, 2010 Secretary of State State of Washington |
| State of Washington | 61st Legislature | 2010 Regular Session |
READ FIRST TIME 03/05/10.
AN ACT Relating to clarifying the applicability of business and occupation tax to conservation programs with the Bonneville power administration; amending RCW 82.04.310; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.04.310 and 2007 c 58 s 1 are each amended to read
as follows:
(1) This chapter ((shall)) does not apply to any person in respect
to a business activity with respect to which tax liability is
specifically imposed under the provisions of chapter 82.16 RCW
including amounts derived from activities for which a deduction is
allowed under RCW 82.16.050.
(2) This chapter does not apply to amounts received by any person
for the sale of electrical energy for resale within or outside the
state.
(3)(a) This chapter does not apply to amounts received by any
person for the sale of natural or manufactured gas in a calendar year
if that person sells within the United States a total amount of natural
or manufactured gas in that calendar year that is no more than twenty
percent of the amount of natural or manufactured gas that it consumes
within the United States in the same calendar year.
(b) For purposes of determining whether a person has sold within
the United States a total amount of natural or manufactured gas in a
calendar year that is no more than twenty percent of the amount of
natural or manufactured gas that it consumes within the United States
in the same calendar year, the following transfers of gas are not
considered to be the sale of natural or manufactured gas:
(i) The transfer of any natural or manufactured gas as a result of
the acquisition of another business, through merger or otherwise; or
(ii) The transfer of any natural or manufactured gas accomplished
solely to comply with federal regulatory requirements imposed on the
pipeline transportation of such gas when it is shipped by a third-party
manager of a person's pipeline transportation.
(4) This chapter does not apply to amounts received by any person
in the form of credits against power contracts with the Bonneville
power administration, or funds provided by the Bonneville power
administration, for the purpose of implementing energy conservation
programs or demand-side management programs.
NEW SECTION. Sec. 2 This act expires June 30, 2015.