HOUSE BILL REPORT

SB 5139

BYSenators McDermott and Rasmussen;by request of Office of Code Reviser

Consolidating cigarette tax provisions.

House Committe on Ways & Means/Revenue

Majority Report:  Do pass.  (8)

      Signed by Representatives Appelwick, Chair; Basich, Holland, Madsen, Rust, Schoon, Valle and Winsley.

House Staff:Bill Freund (786-7093)

AS PASSED HOUSE APRIL 1, 1987

BACKGROUND:

Provisions relating to the taxation of cigarettes are presently found in three different statutes:  RCW 82.24, RCW 82.02 and RCW 28A.47.  The Code Reviser proposes to consolidate these sections into one chapter of the code.

SUMMARY:

All sections imposing cigarette taxes are consolidated into one chapter of the code.  Three of the four existing tax rates and the surtax on cigarettes are consolidated into a single rate.  All provisions on compensation of retailers and wholesalers of cigarettes are consolidated into one section, and internal references are corrected accordingly.

Fiscal Note:      Attached.

House Committee ‑ Testified For:    None Presented.

House Committee - Testified Against:      None Presented.

House Committee - Testimony For:    None Presented.

House Committee - Testimony Against:      None Presented.