SENATE BILL REPORT

HB 628

BYRepresentatives Basich, Haugen, Hargrove, Kremen, Fisch, Vekich, Zellinsky, P. King and Holm

Exempting sales of diesel fuel used in commercial fishing vessels from sales and use tax.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

Senate Hearing Date(s):April 2, 1987

Majority Report:     Do pass.

     Signed by Senators McDermott, Chairman; Gaspard, Vice Chairman; Bauer, Bluechel, Cantu, Deccio, Hayner, Kreidler, McDonald, Moore, Rasmussen, Talmadge, Vognild, Warnke, Williams, Wojahn, Zimmerman.

Senate Staff:William Bafus (786-7437)

                April 6, 1987

AS REPORTED BY COMMITTEE ON WAYS & MEANS, APRIL 2, 1987

BACKGROUND:

Washington commercial deep sea fishing boats and commercial passenger fishing boats range out of Washington waters in search of good fishing.  It is easy for owners of these vessels to purchase diesel fuel in Oregon and avoid the Washington sales tax.  While in Oregon ports, they can also buy supplies, equipment, and boat repair services that might otherwise be purchased in Washington.

SUMMARY:

Diesel fuel used for commercial deep sea fishing or the operation of commercial passenger fishing boats with operations outside Washington waters is exempt from the retail sales and use tax.

Fiscal Note:    available

Senate Committee - Testified:   Representative Bob Basich, prime sponsor; Senator Arlie DeJarnatt