AN ACT Relating to exempting seeds and plants used to grow food from retail sales and use tax; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; 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) The tax levied by RCW 82.08.020 does not apply to the sales of seeds and plants used to grow food and food ingredients.

(2) For purposes of this section, "food and food ingredients" has the same meaning as provided in RCW 82.08.0293.

NEW SECTION.  Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

(1) The provisions of this chapter do not apply to the use of seeds and plants used to grow food and food ingredients.

(2) For purposes of this section, "food and food ingredients" has the same meaning as provided in RCW 82.08.0293.

(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain individuals, as indicated in RCW 82.32.808(2)(e).

(3) It is the legislature's specific public policy objective for food grown at home to be treated the same as food purchased in stores for tax purposes.

(4) To measure the effectiveness of this act in achieving the specific public policy objective described in this section, the joint legislative audit and review committee may review data available from the department of revenue.

--- END ---