SSB 5895 -
By Senators Rolfes, Kline, McAuliffe, Chase, Frockt, Murray, Keiser
NOT ADOPTED 04/23/2013
On page 7, after line 11, insert the following:
"Sec. 202 RCW 82.12.0263 and 1980 c 37 s 62 are each amended to
read as follows:
The provisions of this chapter ((shall)) do not apply in respect to
the use of hog fuel by the extractor or manufacturer thereof when used
directly in the operation of the particular extractive operation or
manufacturing plant which produced or manufactured the same. For
purposes of this section, "hog fuel" means wood waste and other wood
residuals, including forest derived biomass, but does not include
firewood or wood pellets.
NEW SECTION. Sec. 203 A new section is added to chapter 82.32
RCW to read as follows:
Quarterly, beginning in the calendar quarter immediately following
the calendar quarter that this section is enacted into law, the
department must determine the amount of state sales and use tax paid
during the previous calendar quarter as a result of RCW 82.12.0263.
The department of revenue must notify the state treasurer of these
amounts, and the treasurer must transfer from the general fund to the
education legacy trust account the determined amount of sales and use
collected from RCW 82.12.0263 by the last working day of each calendar
quarter."
SSB 5895 -
By Senators Rolfes, Kline, McAuliffe, Chase, Frockt, Murray, Keiser
NOT ADOPTED 04/23/2013
On page 1, line 2 of the title, after "43.135.034," insert "82.12.0263,"
On page 1, line 5 of the title, after "28A.150 RCW;" insert "adding a new section to chapter 82.32 RCW;"
EFFECT: The use tax exemption for manufactured fuel used in the operation of the manufacture is limited to hog fuel only. The increased revenues, $41 million per biennium, are transferred to the education legacy trust account.