SSB 5089 -
By Representative Orcutt
FAILED 03/16/2007
On page 90, after line 9, strike all of sections 1704 through 1707 and insert the following:
"NEW SECTION. Sec. 1704 Sections 101 through 105, 201, 202, 401,
501 through 503, 601, 701 through 703, 801, 802, 901 through 905, 1001,
1002, 1004, 1005, 1007 through 1013, 1015 through 1017, 1019 through
1024, 1101 through 1104, 1201 through 1203, 1302, 1401 through 1403,
1501, 1502, and 1601 of this act take effect when Oregon ceases to
impose income tax on Washington residents.
NEW SECTION. Sec. 1705 (1) Section 302 of this act takes effect
on the date that is the latter of the dates described in (a) and (b) of
this subsection.
(a) Oregon ceases to impose income tax on Washington residents; and
(b)(i) The United States congress grants individual states the
authority to impose sales and use tax collection duties on remote
sellers; or
(ii) It is determined by a court of competent jurisdiction, in a
judgment not subject to review, that a state can impose sales and use
tax collection duties on remote sellers.
(2) The department of revenue shall provide notice to affected
taxpayers, the legislature, and others as deemed appropriate by the
department, if either of the contingencies in this section occurs.
NEW SECTION. Sec. 1706 Section 1301 of this act expires July 1,
2008.
NEW SECTION. Sec. 1707 Sections 1003, 1006, 1014, and 1018 of
this act take effect the later of: The date chapter 67, Laws of 2002,
becomes null and void; or July 1, 2008; or the date Oregon ceases to
impose income tax on Washington residents."
Correct the title.
EFFECT: Delays the effective dates of the bill until the date that Oregon ceases to impose income tax on Washington residents.