BILL REQ. #:  S-3453.1 

Read first time 01/22/14.   Referred to Committee on Ways & Means.

     AN ACT Relating to making tax preferences for the bee industry permanent; amending RCW 82.04.630, 82.08.0204, 82.08.200, and 82.12.0204; and creating a new section.

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

NEW SECTION.  Sec. 1   The legislature finds that bee pollination of agricultural crops accounts for about one-third of the United States' diet. In North America, honey bees pollinate nearly ninety-five kinds of fruits and other crops. The legislature further finds that the estimated value of honey bee pollination at as much as twenty billion dollars annually. Because honey beekeepers are vitally important to agriculture and are an integral part of food production, it is the legislature's intent that the tax relief they are provided be permanent like other sectors of agriculture.

Sec. 2   RCW 82.04.630 and 2013 2nd sp.s. c 13 s 307 are each amended to read as follows:
     (1) This chapter does not apply to amounts received by an eligible apiarist, as defined in RCW 82.04.629, for providing bee pollination services to a farmer using a bee colony owned or kept by the person providing the pollination services.
     (2) The definitions in RCW 82.04.213 apply to this section.
     (((3) This section expires July 1, 2017.))

Sec. 3   RCW 82.08.0204 and 2013 2nd sp.s. c 13 s 308 are each amended to read as follows:
     (((1))) The tax levied by RCW 82.08.020 does not apply to the sale of honey bees to an eligible apiarist, as defined in RCW 82.04.629. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.
     (((2) This section expires July 1, 2017.))

Sec. 4   RCW 82.08.200 and 2013 2nd sp.s. c 13 s 302 are each amended 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.
     (((4) This section expires July 1, 2017.))

Sec. 5   RCW 82.12.0204 and 2013 2nd sp.s. c 13 s 309 are each amended to read as follows:
     (((1))) The provisions of this chapter do not apply in respect to the use of honey bees by an eligible apiarist, as defined in RCW 82.04.629. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.
     (((2) This section expires July 1, 2017.))