CERTIFICATION OF ENROLLMENT
SUBSTITUTE HOUSE BILL 1619
64th Legislature
2015 Regular Session
SUBSTITUTE HOUSE BILL 1619
Passed Legislature - 2015 Regular Session
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State of Washington | 64th Legislature | 2015 Regular Session |
By House Finance (originally sponsored by Representatives S. Hunt, Nealey, Fitzgibbon, and Pollet)
READ FIRST TIME 02/20/15.
AN ACT Relating to providing a business and occupation tax exemption for environmental handling charges; adding a new section to chapter
82.04 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislature finds that Engrossed Substitute House Bill No. 2246, enacted in 2014, created an environmental handling charge. However, the 2014 legislature did not intend for business and occupation taxes to be imposed on top of such charge. Therefore, the legislature intends to clarify that environmental handling charges are not subject to business and occupation taxation.
NEW SECTION. Sec. 2. A new section is added to chapter 82.04 RCW to read as follows:
(1) An exemption from the taxes imposed in this chapter is provided for:
(a) Producers, with respect to environmental handling charges added to the purchase price of mercury-containing lights either by the producer or a retailer pursuant to an agreement with the producer;
(b) Retailers, with respect to environmental handling charges added to the purchase price of mercury-containing lights sold at retail, including the portion of environmental handling charges retained as reimbursement for any costs associated with the collection and remittance of the charges; and
(c) Stewardship organizations, with respect to environmental handling charges received from producers and retailers.
(2) This section is not subject to the requirements of RCW
82.32.805 and 82.32.808.
(3) For purposes of this section, the definitions in RCW
70.275.020 apply.
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