SB 6215 — Improving tax and revenue laws.

Bill Text

Compared against the Revised Code of Washington as published AI-generated reading aid — verify against the official bill.

This bill amends 3 section(s) of the Revised Code of Washington: RCW 28A.150.412; RCW 82.04.759; RCW 82.32.

• RCW 28A.150.412

  twelve eighteen as well as of proximate districts within fifteen miles of the boundary of the and any other school district that is proximate to the school district fifteen → ual ec ic ential es ation f rs as foll y alloc ns rcent; y alloc ns ⟦INS⟧12 ry alloc ns 18 the median single-family residential value of each school district and the median single-family residential value of each school district including any other school district that is proximate to the school district for which the median residential value is being calculated. (4) No district may receive less state funding for the minimum state salary allocation as compared to its prior school year salary allocation as a result of adjustments that reflect updated regionalized salaries. (5) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Median residential value of each school district" means the median value of all single-family residential parcels included within a school district . (b) "Proximate to the school district" means within ⟦INS⟧15

  amended

• RCW 82.04.759

  the → any rson h; o r rted f the gag in Jan 1, an ount dur the pen ure" new per, ont , or onv able in th a nd ther sec n. l c ent" lea once wh , as ifi the ele onic to sons spa , or o hese ly aged d p on's efi ions d cti or than tivit , whether sub ect to tax und is chapter or t, om su activity or a tivities.

  amended

• RCW 82.32

  twenty-four twenty-four)) 24 months, the contractor may provide an estimate of the dollar amount of purchases of materials and labor for retail construction activity, wholesale construction activity, speculative building, public road construction, and government contracting during the ((twelve))12-month or ((twenty-four sixty sixty sixty twenty-five ninety : (i) Except as provided in (a)(ii) of this subsection, until June 30, 2013, reseller permits issued, renewed, or reinstated under this section will be valid for a period of twelve months from the date of issuance, renewal, or reinstatement; and (ii) Beginning twenty-four However, the department may issue, renew, or reinstate permits for a period of twenty-four months beginning July 1, 2011, if the department is satisfied in the same manner as set forth in subsection (2) of this section. twelve or twenty- four (i) and (ii) (l) or an electrical contractor as defined in RCW → 783 and 2010 c s 3 are each end ad as llows: (1) Contractors eeking a new r er permit or ren insta a reseller p rmit must apply th department a d man prescribed b the department. (b) part of the application, t nt actor must por tal c ined dollar a ount of all pu es of material nd ring he preceding ⟦INS⟧24 months f r nstru on activity, wholesa e c activity, cul ildin public road onstruc ion nment cont ing e con ctor was not ngaged n b contractor rin ecedi ⟦INS⟧24- riod w selle per st al re centa of , if pl mated ter r re l le c tru plica (c) he mus use plica ns 60 plica n. rtmen ai 60 ceivi a view p appl ti nting he 60 (D) Less than 25 percent of the taxpayer's total dollar amount of actual or, if applicable, estimated material and labor purchases as reported on the application is for retail and wholesale construction activity performed by the applicant. However, the department may approve an application not meeting the criteria in this subsection (1)(d)(i)(D) if the department is satisfied that approval is unlikely to jeopardize collection of the taxes due under this title. (ii) The department may also deny an application if the department determines that denial would be in the best interest of collecting taxes due under this title. (iii) The department's decision to approve or deny an application may be based on tax returns previously filed with the department by the applicant, a current or previous examination of the applicant's books and records by the department, information provided by the applicant in the master application and the reseller permit application, and other information available to the department. (e) The department must refuse to accept an application to renew a reseller permit that is received more than 90 days before the expiration of the reseller permit. (2) Notwithstanding subsection (1) of this section, the department may issue or renew a reseller permit for a contractor that has not applied for the permit or renewal of the permit if the department is satisfied that the contractor is entitled to make purchases at wholesale and that issuing or renewing the reseller permit is unlikely to jeopardize collection of sales taxes due under this title based on criteria established by the department by rule. Such criteria may include but is not limited to whether the taxpayer has a previous history of misusing resale certificates or reseller permits or there is any other indication that issuing or renewing the reseller permit would jeopardize collection of sales taxes due from the contractor. (3)(a) Except as otherwise provided in (b) of this subsection , beginning d, or reins ed 24 renewal, or reinstatement. i) er valid if the permit hold ce oked, the permit holder's tax ort epartment, or the permit hold the s. Th for a uniform expiration date r or reinstated under this sect if a uniform expiration date for lle ative efficiency for the depa nt. iform expiration date by rule he the ⟦INS⟧24- permit until all xes, penalties, and interest due on any improperly purchased item or ervice have been paid in full. (d) For p poses of this subsection, "reorganize" or "reorganization" eans: (i) The transfer, however effected, of a majority of the sets of one business to another business where any of the persons h ing an interest in the ownership or management in the former busin s maintain an ownership or management interest in the new business either directly or indirectly; (ii) a mere change in identity or f m of ownership, however effected; or (iii) the new business is a m e continuation of the former business based on significant shar features such as owners, personnel, assets, or general business tivity. (5) The depar ent may provide the public with access to reseller permit numbers o its website, including the name of the permit holder, the statu of the reseller permit, the expiration date of the permit, and any ther information that is disclosable under RCW 82.32.330(3) ⟦INS⟧ (k). (6) The depa ment must provide by ru

  amended

Action History

1. March 25, 2024

   Effective date 6/6/2024.

2. March 25, 2024

   Chapter 252, 2024 Laws.

3. March 25, 2024

   Governor signed.

4. March 07, 2024

   Delivered to Governor.

5. March 04, 2024

   Speaker signed.

6. March 04, 2024

   President signed.

7. March 01, 2024

   Third reading, passed; yeas, 96; nays, 0; absent, 0; excused, 2.

8. March 01, 2024

   Rules suspended. Placed on Third Reading.

9. February 29, 2024

   Rules Committee relieved of further consideration. Placed on second reading.

10. February 26, 2024

    Referred to Rules 2 Review.

11. February 23, 2024

    FIN - Majority; do pass.

12. February 23, 2024

    Executive action taken in the House Committee on Finance at 9:00 AM.

13. February 20, 2024

    Public hearing in the House Committee on Finance at 8:00 AM.

14. February 15, 2024

    First reading, referred to Finance.

15. February 13, 2024

    Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0.

16. February 13, 2024

    Rules suspended. Placed on Third Reading.

17. February 12, 2024

    Placed on second reading by Rules Committee.

18. February 05, 2024

    Passed to Rules Committee for second reading.

19. February 05, 2024

    WM - Majority; do pass.

20. February 05, 2024

    Executive action taken in the Senate Committee on Ways & Means at 10:00 AM.

21. January 25, 2024

    Public hearing in the Senate Committee on Ways & Means at 4:00 PM.

22. January 15, 2024

    First reading, referred to Ways & Means.

Sponsors

• Mullet · Cosponsor
• June Robinson · Cosponsor
• Mark Schoesler · Primary

Votes

Subjects