H-2042              _______________________________________________

                                                   HOUSE BILL NO. 1146

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Representatives Rayburn, Lewis, P. King, Doty and Ferguson

Read first time 3/2/87 and referred to Committee on Ways & Means.

AN ACT Relating to the business and occupation taxation of hops; adding a new section to chapter 82.04 RCW; creating a new section; and declaring an emergency.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

          This chapter shall not apply to amounts received by hop growers or dealers for hops which are shipped outside the state of Washington for first use, whether or not those hops have been processed into extract, pellets, or powder or warehoused in this state.  This section does not exempt a processor or warehouser from taxation under this chapter on amounts charged for processing or warehousing.

NEW SECTION. Sec. 2.     This act applies both retrospectively and prospectively.

NEW SECTION. Sec. 3.     This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately.