S-286                 _______________________________________________

                                                   SENATE BILL NO. 5096

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Senators Bluechel, Gaspard, McDonald, Bauer, Conner, Amondson, Anderson, Barr and Johnson

Read first time 1/13/89 and referred to Committee on  Ways & Means.

AN ACT Relating to the business and occupation tax; and amending RCW 82.04.100.

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

        Sec. 1.  Section 82.04.100, chapter 15, Laws of 1961 as last amended by section 3, chapter 23, Laws of 1987 and RCW 82.04.100 are each amended to read as follows:

          "Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other natural resource product, or fells, cuts or takes timber, Christmas trees other than plantation Christmas trees, or other natural products, or takes fish, or takes, cultivates, or raises shellfish, or other sea or inland water foods or products.  "Extractor" does not include persons performing under contract the necessary labor or mechanical services for others; persons cultivating or raising fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession; ((or)) persons who fell, cut, or take plantation Christmas trees from the person's own land or from land in which the person has a present right of possession; or persons who fell, cut, or take timber for sale or for commercial or industrial use in an amount not exceeding five hundred thousand board feet in a calendar quarter and not more than one million board feet in a calendar year.