Z-1498               _______________________________________________

                                                   SENATE BILL NO. 4711

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State of Washington                              49th Legislature                              1986 Regular Session

By Senators McDermott, and Rasmussen; by request of Department of Revenue

Read first time 1/21/86 and referred to Committee on Ways & Means.

AN ACT Relating to retail sales and use taxation; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

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:

          The tax levied by RCW 82.08.020 shall not apply to sales of eligible foods which are purchased with coupons issued under the Food Stamp Act of 1977, notwithstanding anything to the contrary in RCW 82.08.0293.  "Eligible foods" shall have the same meaning as that established under federal law for purposes of the Food Stamp Act of 1977.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

          The provisions of this chapter shall not apply with respect to the use of eligible foods which are purchased with coupons issued under the Food Stamp Act of 1977, notwithstanding anything to the contrary in RCW 82.12.0293.  "Eligible foods" shall have the same meaning as that established under federal law for purposes of the Food Stamp Act of 1977.

NEW SECTION. Sec. 3.     This act shall take effect October 1, 1986.