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.  A new section is added to chapter 82.04 RCW to read as follows:

(1) This chapter does not apply to amounts received by a producer, retailer, or stewardship organization for an environmental handling charge that is:

(a) Added to the purchase price of mercury-containing lights by a producer, retailer, or a retailer under an agreement with the producer as authorized under RCW 70.275.050;

(b) Retained by a retailer as reimbursement for any costs associated with the collection and remittance of an environmental handling charge; or

(c) Received by a stewardship organization from a producer or retailer.

(2) For the purposes of this section, "environmental handling charge" and "mercury-containing lights" have the same meanings as provided in RCW 70.275.020.

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