BILL REQ. #:  H-0980.1 

Read first time 01/30/13.   Referred to Committee on Finance.

     AN ACT Relating to the taxation of honey beekeepers; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; repealing 2008 c 314 s 7 (uncodified); providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   A new section is added to chapter 82.08 RCW to read as follows:
     (1) The tax levied by RCW 82.08.020 does not apply to sales of feed to an eligible apiarist for use in the raising of a bee colony used to make honey bee products.
     (2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.
     (3) The definitions in RCW 82.04.629 apply to this section.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     (1) The provisions of this chapter do not apply in respect to the use of feed to an eligible apiarist for use in the raising of a bee colony used to make honey bee products.
     (2) The definitions in RCW 82.04.629 apply to this section.

NEW SECTION.  Sec. 3   2008 c 314 s 7 (uncodified) is repealed.

NEW SECTION.  Sec. 4   This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2013.