CERTIFICATION OF ENROLLMENT

HOUSE BILL 2424

Chapter 7, Laws of 2006

59th Legislature
2006 Regular Session

FARM FUEL--TAX EXEMPTIONS

EFFECTIVE DATE: 3/06/06

Passed by the House March 3, 2006 Yeas 97 Nays 1 FRANK CHOPP ________________________________________ Speaker of the House of Representatives Passed by the Senate March 3, 2006 Yeas 44 Nays 4 BRAD OWEN ________________________________________ President of the Senate		CERTIFICATE I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2424 as passed by the House of Representatives and the Senate on the dates hereon set forth. RICHARD NAFZIGER ________________________________________ Chief Clerk
Approved March 6, 2006. CHRISTINE GREGOIRE ________________________________________ Governor of the State of Washington		FILED March 6, 2006 - 10:02 a.m. Secretary of State State of Washington

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HOUSE BILL 2424
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AS AMENDED BY THE SENATE
Passed Legislature - 2006 Regular Session

State of Washington

59th Legislature

2006 Regular Session

By Representatives Grant, Kessler, Williams, Morrell, Condotta, Clibborn, Linville, Cox, Hunt, Buck, Conway, Haigh, Sump, P. Sullivan, Walsh, Springer, Buri, Haler, Newhouse, Ericksen, Morris, Ericks, Kretz, Strow, B. Sullivan, Dunn, Upthegrove, Ormsby, McDermott, Holmquist and Takko

Prefiled 1/3/2006. Read first time 01/09/2006. Referred to Committee on Finance.

AN ACT Relating to excise tax exemptions for users of farm fuel; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and declaring an emergency.

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

NEW 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 of diesel fuel, or aircraft fuel as defined in RCW 82.42.010(5), to a farm fuel user for nonhighway use. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. Fuel used for space or water heating for human habitation is not exempt under this section.
     (2) The definitions in RCW 82.04.213 and this subsection apply to this section.
     (a) "Diesel fuel" is defined as provided in 26 U.S.C. 4083, as amended or renumbered as of January 1, 2006.
     (b) "Farm fuel user" means: (i) A farmer; or (ii) a person who provides horticultural services for farmers, such as soil preparation services, crop cultivation services, and crop harvesting services.

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 nonhighway use of diesel fuel, or aircraft fuel as defined in RCW 82.42.010(5), by a farm fuel user. Fuel used for space or water heating for human habitation is not exempt under this section.
     (2) The definitions in section 1 of this act apply to this section.

NEW SECTION. Sec. 3 This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.

         Passed by the House March 3, 2006.
         Passed by the Senate March 3, 2006.
         Approved by the Governor March 6, 2006.
         Filed in Office of Secretary of State March 6, 2006.