H-3712              _______________________________________________

                                                   HOUSE BILL NO. 1336

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Representatives Ballard, Grimm, Rayburn, McLean, Ferguson, Lewis, Silver, Amondson, Kremen, Betrozoff, Bristow, Rasmussen, Doty, Baugher, Fuhrman and Smith

Read first time 1/13/88 and referred to Committee on Agriculture & Rural Development. Referred to Committee on Ways & Means 1/18/88.

AN ACT Relating to retail sales and use tax exemptions for receiving, washing, sorting, and packing horticultural products; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

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 materials and supplies directly used in the receiving, washing, sorting, and packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.

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 materials and supplies directly used in the receiving, washing, sorting, and packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.