RCW 82.04.260
Tax preference performance statement- 2023 c 422 s s 2-5: See note following RCW 82.04.4268.
Intent-Finding- 2022 c 16 : See note following RCW 69.50.101.
Findings-Intent-Effective date- 2020 c 165 : See notes following RCW 82.04.2602.
Effective date- 2019 c 425 : "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2019." [2019 c 425 s 2.]
Findings-Intent- 2019 c 336 : See notes following RCW 82.04.261.
Tax preference performance statement-Effective date- 2018 c 164 : See notes following RCW 82.08.900.
Effective date- 2017 c 135 : See note following RCW 82.32.534.
Expiration date-2015 3rd sp.s. c 6; 2012 2nd sp.s. c 6 s 602: "Section 602 of this act expires July 1, 2015." [ 2015 3rd sp.s. c 6 s 603; 2012 2nd sp.s. c 6 s 704.]
Findings-Intent-Tax preference performance statement-2015 3rd sp.s. c 6 s 602: "(1) The legislature finds that over the last fifteen years, technological transformation and other developments have radically changed the newspaper industry business model, which remains in transition. The legislature further finds that the economic hardship wrought by this digital transformation has been substantial. The legislature finds that a strong and vibrant newspaper industry in Washington is beneficial to the state's citizens and to the conduct of good government at every level. The legislature further finds that advertising revenue of all United States newspapers fell from 63.5 billion dollars in 2000 to about twenty-three billion dollars in 2013, and is still falling. The legislature further finds that traditional news organizations' ability to support high quality news gathering and reporting relied primarily on a model in which advertisers paid to reach mass audiences attracted by newspapers. The legislature further finds that advertisers found it advantageous to pay to reach a mass audience because other advertising mediums were limited and less effective. The digital era has greatly fractured traditional spending by advertisers and turned this model on its head such that newspapers continue to require time to adapt so they may continue their public service mission. The legislature also finds that the business and occupation tax rate for the newspaper industry was pegged to the general manufacturing and wholesaling rate from 1937 until 2009, when the legislature extended tax relief to the industry due to this shift. It is the legislature's intent to extend this tax relief to the industry until its revenues and business model have stabilized. It is the legislature's further intent to provide a uniform tax rate for the industry to minimize the burden of reporting state business and occupation taxes for different types of revenue, which oftentimes are impossible to account for separately by the taxpayer.
(2)(a) This subsection is the tax preference performance statement for the newspaper tax preferences in section 602 of this act. The performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(b) The legislature categorizes this tax preference as one intended to provide temporary tax relief as described in RCW 82.32.808(2)(e).
(c) It is the legislature's specific public policy objective to provide business and occupation tax relief to the newspaper industry as it continues to adjust to significant revenue shifts and technological changes. As a secondary public policy objective, it is the legislature's intent to provide a permanent uniform rate for the industry.
(d) To measure the effectiveness of the preference provided in this act in achieving the specific public policy objective described in (c) of this subsection, the joint legislative audit and review committee must evaluate year-to-year changes in gross revenue derived from all sources for newspaper firms claiming the preferential tax rate under RCW 82.04.260(14). If the average year-to-year change in gross revenue is positive, including the last three years included in the tax preference review by the joint legislative audit and review committee, it is the legislature's intent to allow the tax preference to expire and to reinstate the traditional rate of 0.484 percent.
(e)(i) The information provided in the annual tax preference accountability report submitted by taxpayers as required by the department of revenue and taxpayer data provided by the department of revenue is intended to provide the informational basis for the evaluation under (d) of this subsection.
(ii) In addition to the data source described under (e)(i) of this subsection, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under (d) of this subsection." [ 2015 3rd sp.s. c 6 s 601.]
Effective dates-2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Tax preference performance statement-2015 3rd sp.s. c 6 ss 202-205: See note following RCW 82.04.4266.
Contingent effective date- 2014 c 140 s 6: "Section 6 of this act takes effect July 1, 2015, subject to the contingency stated in section 2, chapter 2, Laws of 2013 3rd sp. sess." [2014 c 140 s 39.]
Contingent expiration date- 2014 c 140 s 5: "Section 5 of this act expires July 1, 2015, subject to the contingency stated in section 2, chapter 2, Laws of 2013 3rd sp. sess." [2014 c 140 s 38.]
Effective date- 2014 c 140 s 4: "Section 4 of this act takes effect July 1, 2015." [2014 c 140 s 37.]
Expiration date- 2014 c 140 s 3: "Section 3 of this act expires July 1, 2015." [2014 c 140 s 36.]
Effective date-2013 3rd sp.s. c 2 s 6: "Subject to section 2 of this act, section 6 of this act takes effect July 1, 2015." [ 2013 3rd sp.s. c 2 s 16.]
Expiration date-2013 3rd sp.s. c 2 s 5: "Subject to section 2 of this act, section 5 of this act expires July 1, 2015." [ 2013 3rd sp.s. c 2 s 15.]
Contingent effective date-2013 3rd sp.s. c 2: See RCW 82.32.850.
Findings-Intent-2013 3rd sp.s. c 2: See note following RCW 82.32.850.
Effective date-2013 2nd sp.s. c 13 s 203: "Section 203 of this act takes effect July 1, 2015." [ 2013 2nd sp.s. c 13 s 1902.]
Expiration date-2013 2nd sp.s. c 13 s 202: "Section 202 of this act expires July 1, 2015." [ 2013 2nd sp.s. c 13 s 1901.]
Intent-2013 2nd sp.s. c 13: "The intent of part II of this act is to incentivize the creation of additional jobs in Washington in the dairy industry and related industries that manufacture dairy-based products. More specifically, it is the intent of part II of this act to encourage infant formula producers to locate new facilities in Washington or expand existing facilities in Washington through an extension of a preferential business and occupation tax rate for dairy producers. It is the further intent of the legislature to provide this tax incentive in a fiscally responsible manner where the actual revenue impact of the legislation substantially conforms with the fiscal estimate provided in the legislation's fiscal note." [ 2013 2nd sp.s. c 13 s 201.]
Effective date-2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
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 ss 503, 505, and 514: See note following RCW 82.04.4266.
Effective date-2010 1st sp.s. c 23 ss 504, 506, and 515: See note following RCW 82.04.4266.
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 82.32.534.
Effective date- 2009 c 479 : See note following RCW 2.56.030.
Effective date-Contingent effective date- 2009 c 461 : See note following RCW 82.04.280.
Effective date- 2009 c 162 : See note following RCW 48.03.020.
Retroactive application-2008 c 296: "Section 1 of this act applies retroactively to July 1, 2007, as well as prospectively." [ 2008 c 296 s 2.]
Severability-Effective date-2008 c 217: See notes following RCW 48.03.020.
Findings-Savings-Effective date-2008 c 81: See notes following RCW 82.08.975.
Severability-2007 c 54: See note following RCW 82.04.050.
Effective date-2007 c 48: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007." [ 2007 c 48 s 9.]
Effective dates-2006 c 354: See note following RCW 82.04.4268.
Effective dates-Contingent effective date-2006 c 300: See note following RCW 82.04.261.
Effective dates-2005 c 513: See note following RCW 82.04.4266.
Finding-Intent-Effective date-2005 c 443: See notes following RCW 82.08.0255.
Finding-2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
Effective dates-2003 c 339: See note following RCW 84.36.640.
Effective dates-2003 c 261: See note following RCW 84.36.635.
Purpose-Intent-2001 2nd sp.s. c 25: "The purpose of sections 2 and 3 of this act is to provide a tax rate for persons who manufacture dairy products that is commensurate to the rate imposed on certain other processors of agricultural commodities. This tax rate applies to persons who manufacture dairy products from raw materials such as fluid milk, dehydrated milk, or by-products of milk such as cream, buttermilk, whey, butter, or casein. It is not the intent of the legislature to provide this tax rate to persons who use dairy products as an ingredient or component of their manufactured product, such as milk-based soups or pizza. It is the intent that persons who manufacture products such as milk, cheese, yogurt, ice cream, whey, or whey products be subject to this rate." [ 2001 2nd sp.s. c 25 s 1.]
Part headings not law-2001 2nd sp.s. c 25: "Part headings used in this act are not any part of the law." [ 2001 2nd sp.s. c 25 s 7.]
Effective date-Savings-1998 c 312: See notes following RCW 82.04.332.
Effective date-1998 c 170: See note following RCW 82.04.331.
Severability-Effective date-1996 c 148: See notes following RCW 82.04.050.
Effective date-1996 c 115: "This act shall take effect July 1, 1996." [ 1996 c 115 s 2.]
Effective date-1995 2nd sp.s. c 12: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 12 s 2.]
Effective date-1995 2nd sp.s. c 6: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 6 s 2.]
Severability-Effective dates-Part headings, captions not law-1993 sp.s. c 25: See notes following RCW 82.04.230.
Findings-Intent-1993 c 492: See notes following RCW 43.20.050.
Short title-Savings-Reservation of legislative power-Effective dates-1993 c 492: See RCW 43.72.910 through 43.72.915.
Effective dates-1991 c 272: See RCW 81.108.901.
Severability-1985 c 471: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1985 c 471 s 17.]
Effective date-1985 c 471: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1985." [ 1985 c 471 s 18.]
Construction-Severability-Effective dates-1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Effective dates-1983 1st ex.s. c 55: See note following RCW 82.08.010.
Severability-1982 2nd ex.s. c 13: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1982 2nd ex.s. c 13 s 2.]
Effective date-1982 2nd ex.s. c 13: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect August 1, 1982." [ 1982 2nd ex.s. c 13 s 3.]
Severability-1982 c 10: See note following RCW 6.13.080.
Effective dates-1981 c 172: See note following RCW 82.04.240.
Effective date-1979 ex.s. c 196: See note following RCW 82.04.240.
Effective dates-Severability-1975 1st ex.s. c 291: See notes following RCW 82.04.050.
Effective date-1971 ex.s. c 186: See note following RCW 82.04.110.