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                                                   SENATE BILL NO. 6822

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                                                            AS AMENDED BY THE HOUSE

                                                                            C 141 L 90

State of Washington                               51st Legislature                              1990 Regular Session

By Senators Bluechel, Gaspard, Amondson and Barr

Read first time 1/29/90 and referred to Committee on  Ways & Means.

AN ACT Relating to a business and occupation exemption for small timber harvesters; and adding a new section to chapter 82.04 RCW.

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 the gross receipts or value of products proceeding or accruing from timber harvested by a person who is a small harvester as defined in RCW 84.33.073 and whose value of products, gross proceeds of sales, or gross income of the business is less than one hundred thousand dollars per tax year.

                                                                                                                           Passed the Senate March 6, 1990.

                                                                                                                                       President of the Senate.

                                                                                                                      Passed the House February 26, 1990.

                                                                                                                                         Speaker of the House.