CERTIFICATION OF ENROLLMENT

SUBSTITUTE SENATE BILL 6614

Chapter 295, Laws of 2010

61st Legislature
2010 Regular Session



BONNEVILLE POWER ADMINISTRATION--CONSERVATION PROGRAMS--TAX EXEMPTION



EFFECTIVE DATE: 06/10/10

Passed by the Senate March 8, 2010
  YEAS 47   NAYS 0

BRAD OWEN
________________________________________    
President of the Senate
Passed by the House March 9, 2010
  YEAS 95   NAYS 2

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


 
CERTIFICATE

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
 
FILED
April 2, 2010







Secretary of State
State of Washington


_____________________________________________ 

SUBSTITUTE SENATE BILL 6614
_____________________________________________

Passed Legislature - 2010 Regular Session
State of Washington61st Legislature2010 Regular Session

By Senate Ways & Means (originally sponsored by Senators Pridemore, Zarelli, Morton, Delvin, and Marr)

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.


         Passed by the Senate March 8, 2010.
         Passed by the House March 9, 2010.
         Approved by the Governor April 1, 2010.
         Filed in Office of Secretary of State April 2, 2010.