FINAL BILL REPORT

HB 628

                                  C 494 L 87

BYRepresentatives Basich, Haugen, Hargrove, Kremen, Fisch, Vekich, Zellinsky, P. King and Holm

Exempting sales of diesel fuel used in commercial fishing vessels from sales and use tax.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

SYNOPSIS AS ENACTED

BACKGROUND:

Washington commercial deep sea fishing boats and commercial passenger fishing boats range out of Washington waters in search of good fishing.  Owners of these vessels can purchase diesel fuel in Oregon and avoid the Washington sales tax.  While in Oregon ports, they can also buy supplies, equipment and boat repair services that might otherwise be purchased in Washington.

SUMMARY:

Diesel fuel used for commercial deep sea fishing or the operation of commercial passenger fishing boats with regular operations outside Washington waters is exempted from the retail sales and use tax.

VOTES ON FINAL PASSAGE:

      House 80  17

      Senate    48     0

EFFECTIVE:July 26, 1987