H-953                _______________________________________________

                                                    HOUSE BILL NO. 600

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State of Washington                              49th Legislature                              1985 Regular Session

By Representatives Grimm, Valle, Cole and Sanders

Read first time 2/8/85 and referred to Committee on Ways & Means.

AN ACT Relating to cigarette taxation; amending RCW 82.24.020; and providing an effective date.

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

        Sec. 1.  Section 82.24.020, chapter 15, Laws of 1961 as last amended by section 15, chapter 3, Laws of 1983 2nd ex. sess. and RCW 82.24.020 are each amended to read as follows:

          (1) There is levied and there shall be collected as hereinafter provided, a tax upon the sale, use, consumption, handling, possession or distribution of all cigarettes, in an amount equal to the rate of eight and one-half mills per cigarette.  For purposes of this chapter and RCW 28A.47.440, "possession" shall mean both (a) physical possession by the purchaser and, (b) when cigarettes are being transported to or held for the purchaser or his designee by a person other than the purchaser, constructive possession by the purchaser or his designee, which constructive possession shall be deemed to occur at the location of the cigarettes being so transported or held.

          (2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section, RCW 82.24.025, and 28A.47.440.

(3) There is levied and there shall be collected as hereinafter provided, an additional tax upon the sale, use, consumption, handling, possession or distribution of all cigarettes, in an amount equal to the rate of four mills per cigarette.

NEW SECTION. Sec. 2.     This act shall take effect October 1, 1985.