Passed by the Senate March 10, 2008 YEAS 46 NAYS 2 BRAD OWEN ________________________________________ President of the Senate Passed by the House March 6, 2008 YEAS 93 NAYS 0 FRANK CHOPP ________________________________________ Speaker of the House of Representatives		CERTIFICATE I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SECOND SUBSTITUTE SENATE BILL 6468 as passed by the Senate and the House of Representatives on the dates hereon set forth. THOMAS HOEMANN ________________________________________ Secretary
Approved April 1, 2008, 4:01 p.m. CHRISTINE GREGOIRE ________________________________________ Governor of the State of Washington		FILED April 2, 2008 Secretary of State State of Washington

AN ACT Relating to the taxation of honey beekeepers; adding new sections to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating a new section; providing an effective date; and providing an expiration date.

NEW SECTION. Sec. 1 The legislature finds that recent occurrences of colony collapse disorder and the resulting loss of bee hives will have an economic impact on the state's agricultural sector. The legislature intends to provide temporary business and occupation tax relief for Washington's apiarists.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.04 RCW to read as follows:
     (1) This chapter does not apply to amounts derived from the wholesale sale of honey bee products by an eligible apiarist who owns or keeps bee colonies and who does not qualify for an exemption under RCW 82.04.330 in respect to such sales.
     (2) The exemption provided in subsection (1) of this section does not apply to any person selling such products at retail or to any person selling manufactured substances or articles.
     (3) The definitions in this subsection apply to this section.
     (a) "Bee colony" means a natural group of honey bees containing seven thousand or more workers and one or more queens, housed in a man-made hive with movable frames, and operated as a beekeeping unit.
     (b) "Eligible apiarist" means a person who owns or keeps one or more bee colonies and who grows, raises, or produces honey bee products for sale at wholesale and is registered under RCW 15.60.021.
     (c) "Honey bee products" means queen honey bees, packaged honey bees, honey, pollen, bees wax, propolis, or other substances obtained from honey bees. "Honey bee products" does not include manufactured substances or articles.

NEW SECTION.  Sec. 3   A new section is added to chapter 82.04 RCW to read as follows:
     (1) This chapter does not apply to amounts received by an eligible apiarist, as defined in section 2 of this act, for providing bee pollination services to a farmer using a bee colony owned or kept by the person providing the pollination services.
     (2) The definitions in RCW 82.04.213 apply to this section.

NEW SECTION. Sec. 4 A new section is added to chapter 82.08 RCW to read as follows:
The tax levied by RCW 82.08.020 does not apply to the sale of honey bees to an eligible apiarist, as defined in section 2 of this act. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.

NEW SECTION. Sec. 5 A new section is added to chapter 82.12 RCW to read as follows:
The provisions of this chapter do not apply in respect to the use of honey bees by an eligible apiarist, as defined in section 2 of this act. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.