2671-S AAS 3/3/94 S5745.3

SHB 2671 - S COMM AMD

By Committee on Ways & Means

                                                    ADOPTED 3/3/94

    Strike everything after the enacting clause and insert the following:

    "Sec. 1.  RCW 82.04.300 and 1993 sp.s. c 25 s 205 are each amended to read as follows:

    This chapter shall apply to any person engaging in any business activity taxable under RCW 82.04.230, 82.04.240, 82.04.250, 82.04.255, 82.04.260, 82.04.270, 82.04.280, and 82.04.290 other than those whose value of products, gross proceeds of sales, or gross income of the business is less than one thousand dollars per month:  PROVIDED, That where one person engages in more than one business activity and the combined measures of the tax applicable to such businesses equal or exceed one thousand dollars per month, no exemption or deduction from the amount of tax is allowed by this section.  The one thousand dollar threshold shall be increased each year on January 1st to reflect the change in the consumer price index for the previous year as compiled by the bureau of labor statistics, United States department of labor.

    Any person claiming exemption under the provisions of this section may be required, according to rules adopted by the department, to file returns even though no tax may be due.  The department of revenue may allow exemptions, by general rule or regulation, in those instances in which quarterly, semiannual, or annual returns are permitted.  Exemptions for such periods shall be equivalent in amount to the total of exemptions for each month of a reporting period.

NEW SECTION. Sec. 2.  This act shall take effect July 1, 1994."

SHB 2671 - S COMM AMD

By Committee on Ways & Means

                                                    ADOPTED 3/3/94

    On page 1, line 1 of the title, after "businesses;" strike the remainder of the title and insert "amending RCW 82.04.300; and providing an effective date."

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