SENATE BILL REPORT

SB 5139

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

Consolidating cigarette tax provisions.

Senate Committee on Ways & Means

Senate Hearing Date(s):January 27, 1987

Majority Report:  Do pass.

      Signed by Senators McDermott, Chairman; Gaspard, Vice Chairman; Bluechel, Cantu, Craswell, Deccio, Hayner, Kreidler, Lee, Moore, Rinehart, Talmadge, Warnke, Williams, Zimmerman.

Senate Staff:William Bafus (786-7437)

                  February 19, 1987

AS PASSED SENATE, FEBRUARY 18, 1987

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.

Fiscal Note:      none requested

Senate Committee - Testified: Terry Wilson, Office of the Code Reviser