BILL REQ. #: H-1094.2
State of Washington | 59th Legislature | 2005 Regular Session |
Read first time 02/09/2005. Referred to Committee on Finance.
AN ACT Relating to exemptions to the litter tax; and amending RCW 82.19.050.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.19.050 and 2003 c 120 s 1 are each amended to read
as follows:
The litter tax imposed in this chapter does not apply to:
(1) The manufacture or sale of products for use and consumption
outside the state;
(2) The value of products or gross proceeds of the sales exempt
from tax under RCW 82.04.330;
(3) The sale of products for resale by a qualified grocery
distribution cooperative to customer-owners of the grocery distribution
cooperative. For the purposes of this section, "qualified grocery
distribution cooperative" and "customer-owner" have the meanings given
in RCW 82.04.298; ((or))
(4) The sale of food or beverages by retailers that are sold solely
for consumption ((indoors on)) at the seller's ((premises)) place of
business or in an eating area that is contiguous to the seller's place
of business; or
(5)(a) The sale of prepared food or beverages by retailers that are
sold for immediate consumption and are delivered in nonsingle use
containers by the retailer to a premises occupied or controlled by the
customer.
(b) For the purposes of this subsection, the following definitions
apply:
(i) "Prepared food" has the same meaning as in RCW 82.08.0293.
(ii) "Nonsingle use container" means a receptacle for holding food
which is not designed to be used only once and become the property of
the customer.