1886.E AMH MATT 43
EHB 1886 - H AMD 225 ADOPTED 6/5/01
By Representative ___
On page 1, beginning on line 4, strike all material through ARCW 82.04.2635(2).@ on page 6, line 3, and insert the following:
ANEW SECTION. Sec. 1. A new section is added to chapter 82.08 RCW to read as follows:
(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is to be administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.
(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section and section 2 of this act, the following definitions apply:
(a) AFarmer@ and Aagricultural product@ mean the same as in RCW 82.04.213.
(b) AVeterinarian@ means a person who is licensed to practice veterinary medicine, surgery, or dentistry under chapter 18.92 RCW.
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
(1) The provisions of this chapter do not apply with respect to the use by farmers or by veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.
(2) The definitions in section 1 of this act apply to this section.@
Correct the title accordingly
Renumber the remaining sections consecutively
EFFECT: Allows an exemption for the purchase or use of animal pharmaceuticals not just to farmers, if the pharmaceutical is used for the purpose of producing an agricultural product.