BILL REQ. #:  H-4150.1 

Read first time 01/21/2004.   Referred to Committee on Finance.

     AN ACT Relating to bedding materials for livestock; amending RCW 82.08.920 and 82.12.920; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 82.08.920 and 2001 2nd sp.s. c 25 s 5 are each amended to read as follows:
     (1) The tax levied by RCW 82.08.020 does not apply to sales to a farmer of bedding materials used to accumulate and facilitate the removal of chicken or livestock manure. The farmer must be raising chickens or livestock that are sold as agricultural products.
     (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) The definitions in this subsection apply to this section and RCW 82.12.920.
     (a) "Bedding materials" means wood shavings, wood chips, straw, sawdust, shredded paper, and other similar materials.
     (b) "Farmer" has the same meaning as provided in RCW 82.04.213.
     (c) "Livestock" has the same meaning as provided in RCW 16.36.005.
     (d) "Agricultural product" has the same meaning as provided in RCW 82.04.213.

Sec. 2   RCW 82.12.920 and 2001 2nd sp.s. c 25 s 6 are each amended to read as follows:
     (1) The provisions of this chapter do not apply with respect to the use by a farmer of bedding materials used to accumulate and facilitate the removal of chicken or livestock manure. The farmer must be raising chickens or livestock that are sold as agricultural products.
     (2) The exemption certificate, recordkeeping requirements, and definitions of RCW 82.08.920 apply to this section.

NEW SECTION.  Sec. 3   This act takes effect July 1, 2004.