| Passed by the House March 10, 2007 Yeas 96 ________________________________________ Speaker of the House of Representatives Passed by the Senate April 3, 2007 Yeas 44 ________________________________________ President of the Senate | I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1508 as passed by the House of Representatives and the Senate on the dates hereon set forth. ________________________________________ Chief Clerk | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 60th Legislature | 2007 Regular Session |
READ FIRST TIME 03/05/07.
AN ACT Relating to an exemption from the business and occupation tax for the resale of natural or manufactured gas by consumers; and amending RCW 82.04.310.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.04.310 and 2000 c 245 s 2 are each amended to read
as follows:
(1) This chapter shall not apply to any person in respect to a
business activity with respect to which tax liability is specifically
imposed under the provisions of chapter 82.16 RCW including amounts
derived from activities for which a deduction is allowed under RCW
82.16.050.
(2) This chapter does not apply to amounts received by any person
for the sale of electrical energy for resale within or outside the
state.
(3)(a) This chapter does not apply to amounts received by any
person for the sale of natural or manufactured gas in a calendar year
if that person sells within the United States a total amount of natural
or manufactured gas in that calendar year that is no more than twenty
percent of the amount of natural or manufactured gas that it consumes
within the United States in the same calendar year.
(b) For purposes of determining whether a person has sold within
the United States a total amount of natural or manufactured gas in a
calendar year that is no more than twenty percent of the amount of
natural or manufactured gas that it consumes within the United States
in the same calendar year, the following transfers of gas are not
considered to be the sale of natural or manufactured gas:
(i) The transfer of any natural or manufactured gas as a result of
the acquisition of another business, through merger or otherwise; or
(ii) The transfer of any natural or manufactured gas accomplished
solely to comply with federal regulatory requirements imposed on the
pipeline transportation of such gas when it is shipped by a third-party
manager of a person's pipeline transportation.