S-0402.1                   _______________________________________________

                                                     SENATE BILL 5276

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State of Washington                              53rd Legislature                             1993 Regular Session

By Senators Snyder and Amondson

Read first time 01/20/93.  Referred to Committee on Ways & Means.

Limiting business and occupation tax on fisheries.

          AN ACT Relating to the business and occupation tax on the sale of fish; 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 initial wholesale or retail sale in this state by commercial fishers of fish caught outside the waters of this state.  This exemption applies only to the sale of unprocessed fish and fish eggs.

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