S-1393               _______________________________________________

                                                   SENATE BILL NO. 4226

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Senators Vognild, Sellar, Goltz and Bender

Read first time 2/8/85 and referred to Committee on Ways and Means.

AN ACT Relating to the taxation of food fish and shellfish; amending RCW 82.27.030; and reenacting and amending RCW 82.27.010.

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

        Sec. 1.  Section 1, chapter 98, Laws of 1980 as amended by section 5, chapter 284, Laws of 1983 and by section 180, chapter 46, Laws of 1983 1st ex. sess. and RCW 82.27.010 are each reenacted and amended to read as follows:

          As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise.

          (1)  "Food fish and shellfish" has the meaning ascribed to it by RCW 75.08.011 and includes byproducts and also parts of food fish and shellfish, whether fresh, frozen, canned, or otherwise.

          (2)  "Commercial" means related to or connected with buying, selling, bartering, or processing.

          (3)  "Possession" means the control of food fish, shellfish, and anadromous game fish by the owner and includes both actual and constructive possession.  Constructive possession occurs when the person has legal ownership but not actual possession of the food fish, shellfish, or anadromous game fish.

          (4) "Anadromous game fish" means steelhead trout and anadromous cutthroat trout and Dolly Varden char and includes byproducts and also parts of anadromous game fish, whether fresh, frozen, canned, or otherwise.

(5) "Landed" has the meaning commonly ascribed to it in practice in the industry and means to capture or bring the food fish or shellfish out of the water and into the vessel if it is being caught from a vessel or onto shore if being caught from shore.

(6) "In-state" means on or within the physical territory of the state of Washington or within three miles of the saltwater shorelines of the state of Washington.

(7) "Outside the state" means anywhere not "in-state."

Sec. 2.  Section 3, chapter 98, Laws of 1980 and RCW 82.27.030 are each amended to read as follows:

The tax imposed by RCW 82.27.020 shall not apply to:  (1) Food fish or shellfish previously landed outside the state which is shipped into the state as (a) fresh or frozen food fish or ((frozen)) shellfish or (b) fresh or frozen food fish or shellfish packaged for or destined for retail sales; (2) fresh net caught food fish to the extent provided under an interstate agreement entered into under RCW 82.27.080; and (3) the growing, processing, or dealing with food fish which are raised from eggs or fry and which are under the physical control of the grower at all times until being sold or harvested.