FINAL BILL REPORT

SB 5139

                                   C 80 L 87

BYSenators McDermott and Rasmussen;by request of Office of Code Reviser

Consolidating cigarette tax provisions.

Senate Committee on Ways & Means

House Committe on Ways & Means

SYNOPSIS AS ENACTED

BACKGROUND:

Provisions relating to the taxation of cigarettes are presently found in three different statutes:  RCW 82.24, RCW 82.02 and RCW 28A.47.  The Code Reviser proposes to consolidate these sections into one chapter of the code.

SUMMARY:

All sections imposing cigarette taxes are consolidated into one chapter of the code.  Three of the four existing tax rates and the surtax on cigarettes are consolidated into a single rate.  All provisions on compensation of retailers and wholesalers of cigarettes are consolidated into one section, and internal references are corrected accordingly.

VOTES ON FINAL PASSAGE:

      Senate    48     0

      House 95   0

EFFECTIVE:July 26, 1987