wa-law.org > bill > 2023-24 > SB 5915 > Original Bill

SB 5915 - Extending an existing hazardous substance tax exemption for certain agricultural crop protection products that are temporarily warehoused but not otherwise used, manufactured, packaged, or sold in the state of Washington.

Source

Section 1

The following are exempt from the tax imposed in this chapter:

  1. Any successive possession of a previously taxed hazardous substance. If tax due under this chapter has not been paid with respect to a hazardous substance, the department may collect the tax from any person who has had possession of the hazardous substance. If the tax is paid by any person other than the first person having taxable possession of a hazardous substance, the amount of tax paid shall constitute a debt owed by the first person having taxable possession to the person who paid the tax.

  2. Any possession of a hazardous substance by a natural person under circumstances where the substance is used, or is to be used, for a personal or domestic purpose (and not for any business purpose) by that person or a relative of, or person residing in the same dwelling as, that person.

  3. Any possession of a hazardous substance amount which is determined as minimal by the department of ecology and which is possessed by a retailer for the purpose of making sales to ultimate consumers. This exemption does not apply to pesticide or petroleum products.

  4. Any possession of alumina or natural gas.

  5. [Empty]

    1. Until January 1, 2036, any possession of a hazardous substance as defined in RCW 82.21.020(1)(c) that is solely for use by a farmer or certified applicator as an agricultural crop protection product and warehoused in this state or transported to or from this state, provided that the person possessing the substance does not otherwise use, manufacture, package for sale, or sell the substance in this state.

    2. The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.

      1. "Agricultural crop protection product" means a chemical regulated under the federal insecticide, fungicide, and rodenticide act, 7 U.S.C. Sec. 136 as amended as of September 1, 2015, when used to prevent, destroy, repel, mitigate, or control predators, diseases, weeds, or other pests.

      2. "Certified applicator" has the same meaning as provided in RCW 17.21.020.

      3. "Farmer" has the same meaning as in RCW 82.04.213.

      4. "Manufacturing" includes mixing or combining agricultural crop protection products with other chemicals or other agricultural crop protection products.

    3. "Package for sale" includes transferring agricultural crop protection products from one container to another, including the transfer of fumigants and other liquid or gaseous chemicals from one tank to another.

    1. "Use" has the same meaning as in RCW 82.12.010.

  6. Persons or activities which the state is prohibited from taxing under the United States Constitution.

Section 2

(1) The legislature categorizes the tax preference in section 1902 of this act, chapter 6, Laws of 2015 3rd sp.s. and section 1, chapter . . ., Laws of 2024 (section 1 of this act) as one intended to improve industry competitiveness, as indicated in RCW 82.32.808(2)(b).

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