Search
82.04.4265  <<  82.04.4266 >>   82.04.4267

RCW 82.04.4266

Exemptions — Fruit and vegetable businesses. (Expires July 1, 2015.)

(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:

     (a) Manufacturing fruits or vegetables by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables; or

     (b) Selling at wholesale fruits or vegetables manufactured by the seller by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables and sold to purchasers who transport in the ordinary course of business the goods out of this state. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state.

     (2) A person claiming the exemption provided in this section must file a complete annual survey with the department under RCW 82.32.585.

     (3) This section expires July 1, 2015.

[2012 2nd sp.s. c 6 § 201; 2011 c 2 § 202 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 § 504; (2010 1st sp.s. c 23 § 503 expired June 10, 2010); 2010 c 114 § 111; 2006 c 354 § 3; 2005 c 513 § 1.]

Notes:

     Reviser's note: Pursuant to RCW 43.135.041, chapter 6, Laws of 2012 2nd special session was subject to an advisory vote of the people in the November 2012 general election on whether the tax increase in such session law should be maintained or repealed. The advisory vote was in favor of repeal.

     Existing rights, liabilities, or obligations -- Effective dates -- Contingent effective dates -- 2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.

     Findings -- Construction -- 2011 c 2 (Initiative Measure No. 1107): See notes following RCW 82.08.0293.

     Expiration date -- 2010 1st sp.s. c 23 §§ 503, 505, and 514: "Sections 503, 505, and 514 of this act expire June 10, 2010." [2010 1st sp.s. c 23 § 1711.]

     Effective date -- 2010 1st sp.s. c 23 §§ 504, 506, and 515: "Sections 504, 506, and 515 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect June 10, 2010." [2010 1st sp.s. c 23 § 1712.]

     Findings -- Intent -- 2010 1st sp.s. c 23: See notes following RCW 82.04.220.

     Effective date -- 2010 1st sp.s. c 23: See note following RCW 82.04.4292.

     Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.

     Effective dates -- 2006 c 354: See note following RCW 82.04.4268.

     Effective dates -- 2005 c 513: "This act takes effect July 1, 2007, except for sections 1 through 3 of this act which are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2005, and section 5, chapter 513, Laws of 2005, which takes effect April 30, 2007." [2007 c 243 § 1; 2005 c 513 § 14.]