BILL REQ. #:  H-0256.4 

Read first time 01/20/11.   Referred to Committee on Ways & Means.

     AN ACT Relating to a sales and use tax exemption for bait used by a fishing charter business; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating a new section; and providing an effective date.

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

NEW SECTION.  Sec. 1   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. 2   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 1 of this act.

NEW SECTION.  Sec. 3   This act applies 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. 4   This act takes effect August 1, 2011.