SSB 6333

This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent.

As Reported by House Committee On:


Title: An act relating to tax statute clarifications, simplifications, and technical corrections.

Brief Description: Concerning tax statute clarifications, simplifications, and technical corrections.

Sponsors: Senate Committee on Ways & Means (originally sponsored by Senators Schoesler and Hargrove).

Brief History:

Committee Activity:

Finance: 2/25/14, 2/27/14 [DP].

Brief Summary of Substitute Bill

  • Makes technical corrections, clarifications, updates, and consolidations in the state tax code.


Majority Report: Do pass. Signed by 13 members: Representatives Carlyle, Chair; Tharinger, Vice Chair; Nealey, Ranking Minority Member; Orcutt, Assistant Ranking Minority Member; Condotta, Fitzgibbon, Hansen, Lytton, Pollet, Reykdal, Springer, Vick and Wilcox.

Staff: Richelle Geiger (786-7175).


Technical Corrections to Tax Statutes.

Inaccuracies in the Revised Code of Washington (RCW) may occur in a variety of ways: Sections of the RCW may be repealed, recodified, or amended in a way that changes their internal or statutory numbering or terminology; typographical errors may be made in the drafting process; and sections of the RCW may reference outdated federal law. The language in these sections, as well as references to these sections in other provisions of the RCW, then become incorrect.

In a given legislative session, two or more bills may amend the same section of the RCW without reference to each other. These are called "double" or "multiple" amendments. Usually there are no substantive conflicts between the multiple amendments, and the amendments may be merged in the published version of the code. In the event that multiple amendments substantively conflict and cannot be merged, both versions of the section are published. A future legislative enactment is required to merge the multiple amendments in this situation.

The technical clarifications, corrections, updates, and consolidations made in this bill are made in six parts: (1) Improving Administrative Efficiency; (2) Repealing Obsolete Statutes; (3) Clarifying and Corrective Amendments; (4) Fixing Inadvertent Errors and Oversights in Prior Legislation; (5) Clarifying Ride Sharing Tax Preferences; and (6) Simplifying Exemption Certificate Requirements for Farmers.


Summary of Bill:

Part 1: Improving Administrative Efficiency.

The following administrative changes are made for the Department of Revenue (Department):

Part 2: Repealing Obsolete Statutes.

The statute requiring the Department to compile a list of taxable candy is repealed. Candy is exempt from sales and use tax, therefore this statute is obsolete.

Part 3: Clarifying and Corrective Amendments.

Part 4: Fixing Inadvertent Errors and Oversights in Prior Legislation.

Part 5: Clarifying Ride Sharing Tax Preferences.

Part 6: Simplifying Exemption Certificate Requirements for Farmers.


Appropriation: None.

Fiscal Note: Available.

Effective Date: The bill takes effect 90 days after adjournment of the session in which the bill is passed.

Staff Summary of Public Testimony:

(In support) This is a technical correction bill that has been presented a number of times in the past. The bill adds consistency and clarification. For example, six of the changes improve county administrative authority, five of the changes update references that have changed in underlying statutes, five improve statutory consistency and a couple streamline reporting requirements for business. This makes filing simpler for businesses and the tax statute easier to administer by the Department of Revenue.

(Opposed) None.

Persons Testifying: Senator Schoesler, prime sponsor; and Drew Shirk, Department of Revenue.

Persons Signed In To Testify But Not Testifying: None.