HB 1902 -
By Representative Hunter
ADOPTED 03/10/2007
On page 3, line 18, after "certificates" insert "take effect on the date"
On page 3, line 19, after "for" insert "the remainder of"
On page 4, line 14, strike "repayment" and insert "((repayment))
payment"
On page 4, line 32, after "sales" insert "or harvested value"
On page 4, beginning on line 34, strike "a claim of exemption is
made under this section" and insert "((a claim of exemption is made
under this section)) an application for exemption under this section is
submitted to the department"
On page 5, line 1, strike "by" and insert "((by)) or harvested
value of agricultural products that"
On page 5, beginning on line 2, strike "of agricultural products
that they" and insert "((of agricultural products that they))"
On page 5, line 14, after "(c)" insert ""Farm vehicle" has the same
meaning as in RCW 46.04.181.
(d) "Harvested value" means the number of units of the agricultural
product that were grown, raised, or produced, multiplied by the average
sales price of the agricultural product. For purposes of this
subsection (4)(d), "average sales price" means the average price per
unit of agricultural product received by farmers in this state as
reported by the United States department of agriculture's national
agricultural statistics service for the twelve-month period that
coincides with, or that begins or ends closest to, the calendar year
immediately preceding the calendar year during which an application for
exemption under this section is submitted to the department or the
first full calendar year during which a person engages in business as
a farmer, as the case may be, regardless of whether the prices are
subject to revision. If the price per unit of an agricultural product
received by farmers in this state is not available from the national
agricultural statistics service, average sales price may be determined
by using the average price per unit of agricultural product received by
farmers in this state as reported by a recognized authority for the
agricultural product.
(e)"
Correct any internal references accordingly.
On page 5, beginning on line 18, after "(i)" strike all material
through "(i)" on line 21, and insert "((Farm vehicles and other))
Vehicles as ((those terms are defined in chapter 46.04 RCW, except))
defined in RCW 46.04.670, other than farm tractors as defined in RCW
46.04.180, farm vehicles, and other farm implements. For purposes of
this subsection (((4)(c))) (3)(d)(i)"
On page 5, line 28, strike "(d)" and insert "(((d))) (f)"
EFFECT: 1. Includes replacement parts and labor and services for
farm vehicles within the sales and use tax exemption.
2. Allows farmers to use harvested value of agricultural products
to qualify under the income requirement.
3. Makes technical changes.