BILL REQ. #:  S-1593.1 

Read first time 02/19/2007.   Referred to Committee on Ways & Means.

     AN ACT Relating to providing excise tax relief for purchases of diesel fuel for use in commercial fishing; and amending RCW 82.08.0298 and 82.12.0298.

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

Sec. 1   RCW 82.08.0298 and 1987 c 494 s 1 are each amended to read as follows:
     The tax levied by RCW 82.08.020 shall not apply to sales of diesel fuel for use in the operation of watercraft in commercial ((deep sea)) fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial ((deep sea)) fishing or commercial passenger fishing boat operations both within and outside the territorial waters of this state.
     For purposes of this section, a person is not regularly engaged in the business of commercial ((deep sea)) fishing or the operation of a commercial passenger fishing boat if the person has gross receipts from these operations of less than five thousand dollars a year.

Sec. 2   RCW 82.12.0298 and 1987 c 494 s 2 are each amended to read as follows:
     The provisions of this chapter shall not apply with respect to the use of diesel fuel in the operation of watercraft in commercial ((deep sea)) fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial ((deep sea)) fishing or commercial passenger fishing boat operations both within and outside the territorial waters of this state.
     For purposes of this section, a person is not regularly engaged in the business of commercial ((deep sea)) fishing or the operation of a commercial passenger fishing boat if the person has gross receipts from these operations of less than five thousand dollars a year.