5304-S2 AMS MOYE S2399.1

2SSB 5304 - S AMD  000127

By Senator Moyer

                                               NOT ADOPTED 3/12/93

    On page 63, beginning on line 2, strike all of section 271 and insert the following:

    "Sec. 271.  RCW 82.24.020 and 1989 c 271 s 504 are each amended to read as follows:

    (1) There is levied and there shall be collected as hereinafter provided, a tax upon the sale, use, consumption, handling, possession or distribution of all cigarettes, in an amount equal to the rate of eleven and one-half mills per cigarette.

    (2) Until July 1, 1995, an additional tax is imposed upon the sale, use, consumption, handling, possession, or distribution of all cigarettes, in an amount equal to the rate of one and one-half mills per cigarette.  All revenues collected during any month from this additional tax shall be deposited in the drug enforcement and education account under RCW 69.50.520 by the twenty-fifth day of the following month.

    (3) There is an additional tax imposed upon the sale, use, consumption, handling, possession, or distribution of all cigarettes, in an amount equal to ten cents per cigarette.  All revenues collected from this additional tax shall be deposited in the basic health plan trust account to be used exclusively for the purposes of chapter 70.47 RCW.

(4) Wholesalers and retailers subject to the payment of this tax may, if they wish, absorb one-half mill per cigarette of the tax and not pass it on to purchasers without being in violation of this section or any other act relating to the sale or taxation of cigarettes.

    (((4))) (5) For purposes of this chapter, "possession" shall mean both (a) physical possession by the purchaser and, (b) when cigarettes are being transported to or held for the purchaser or his designee by a person other than the purchaser, constructive possession by the purchaser or his designee, which constructive possession shall be deemed to occur at the location of the cigarettes being so transported or held.

    Sec. 272.  RCW 82.26.020 and 1983 2nd ex.s. c 3 s 16 are each amended to read as follows:

    (1) From and after June 1, 1971, there is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of forty-five percent of the wholesale sales price of such tobacco products.  Such tax shall be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, or fabricates tobacco products in this state for sale in this state, or (c) ships or transports tobacco products to retailers in this state, to be sold by those retailers.

    (2) An additional tax is imposed equal ((to the rate specified in RCW 82.02.030)) seven percent multiplied by the tax payable under subsection (1) of this section.

(3) An additional tax is imposed equal to 381.80 percent of the wholesale sales price of tobacco products.  Revenues collected under this subsection shall be deposited in the basic health plan trust account to be used exclusively for the purposes of chapter 70.47 RCW."

    Renumber the remaining sections consecutively and correct internal references accordingly.

2SSB 5304 - S AMD

By Senator Moyer

    On page 64, after line 24, strike all of section 273

    Renumber the remaining sections consecutively and correct internal references accordingly.

2SSB 5304 - S AMD

By Senator Moyer

    On page 1, line 9 of the title, strike "82.24.080, 82.26.020" and insert "82.26.020, 82.24.080"

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