SSB 5201 -
By Senator Hatfield
NOT CONSIDERED 05/25/2011
On page 30, after line 14, insert the following:
"NEW SECTION. Sec. 34 A new section is added to chapter 82.08
RCW to read as follows:
(1) RCW 82.08.020 does not apply to the sale of bait purchased by
a qualifying buyer for use on a vessel subject to a salmon or nonsalmon
charter license under RCW 77.65.150.
(2) The exemption is available only when the buyer provides the
seller with an exemption certificate in a form and manner prescribed by
the department. The seller must retain a copy of the certificate for
the seller's files.
(3) For the purposes of this section, "qualifying buyer" means a
person holding a salmon or nonsalmon charter license under RCW
77.65.150 or a charter booking service.
NEW SECTION. Sec. 35 A new section is added to chapter 82.12 RCW
to read as follows:
The provisions of this chapter do not apply to the use by a
qualifying buyer of bait for use on a vessel subject to a salmon or
nonsalmon charter license under RCW 77.65.150. "Qualifying buyer" has
the same meaning as provided in section 34 of this act.
NEW SECTION. Sec. 36 Sections 34 and 35 of this act apply
retroactively as well as prospectively; however, taxpayers may not seek
a refund for sales or use taxes that have already been paid.
NEW SECTION. Sec. 37 Sections 34 through 36 of this act take
effect August 1, 2011."
Renumber the remaining section consecutively.
SSB 5201 -
By Senator Hatfield
NOT CONSIDERED 05/25/2011
On page 1, line 8 of the title, after "RCW;" strike the remainder of the title and insert "adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating new sections; prescribing penalties; and providing an effective date."
EFFECT: Provides a sales and use tax exemption for the sale of bait to a person holding a charter license. The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department of revenue. The exemption takes effect August 1, 2011. The exemption applies retroactively as well as prospectively; however, taxpayers may not seek a refund for sales or use taxes that have already been paid.