FINAL BILL REPORT

SHB 1336

                                   C 68 L 88

BYHouse Committee on Ways & Means/Revenue (originally sponsored by Representatives Ballard, Grimm, Rayburn, McLean, Ferguson, Lewis, Silver, Amondson, Kremen, Betrozoff, Bristow, Rasmussen, Doty, Baugher, Fuhrman and Smith)

Revising sales and use tax provisions on the packing of horticultural products.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

SYNOPSIS AS ENACTED

BACKGROUND:

Materials and supplies that are used in manufacturing and processing and not resold are subject to sales and use taxes.  Applying these taxes to materials used in packing fresh horticultural products by agents or contractors has caused confusion for many years.

SUMMARY:

Materials and supplies directly used in packing, receiving, washing or sorting fresh horticultural products are exempt from sales and use taxes.

VOTES ON FINAL PASSAGE:

      House 73  24

      Senate    46     0

EFFECTIVE:June 9, 1988