WA People
BILL · 1991–92 SESSION · LATEST VERSION SHB 2132

HB 2132: Insurance salesperson/B&O tx

Modifying the definition of employee to include certain insurance salespersons for the purposes of the business and occupation tax exemption under RCW 82.04.360.

Summary

  • The Legislature intends to use the federal tax statutory definition of employee to define life insurance sales people for purposes of business and occupation tax (B&O) status because of difficulty in distinguishing between independent contractors and employees using the Department of Revenue's tests.

From the Substitute Senate Bill Report (SHB 2132), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 275, Laws of 1991
  1. IntroducedFeb 27, 1991
  2. Out of committee
  3. Passed HouseMar 19, 1991
  4. Passed SenateApr 15, 1991
  5. Governor
  6. LawMay 20, 1991
Prime sponsor
Arthur Wang (D-27)
Introduced
February 27, 1991 in the House
Last action
May 20, 1991
Session law
Chapter 275, Laws of 1991
Budget
Has a fiscal note
Versions
HB 2132, SHB 2132

Sponsors

Prime sponsor: Arthur Wang (D-27)

8 co-sponsors (3 Democrats, 5 Republicans)

Jeffrey Holland R-47Betty Morris D-18Jean Silver R-5Marlin Appelwick D-46Alexander McLean R-12Fred May R-41Paul Zellinsky D-23Rose Bowman R-20

Votes

House · Final Passage

March 19, 1991
Version voted on: SHB 2132
97 Yea 1 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat57100
Republican40000
How each member voted

Yea (97)

Nay (1)

Permalink to this vote

Senate · Final Passage

April 15, 1991
Version voted on: SHB 2132
45 Yea 3 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat21300
Republican24001
How each member voted

Yea (45)

Excused (1)

Permalink to this vote

History

The Legislature's online data doesn't include step-by-step history for sessions before 2001. Its final status is shown above, and the official bill page may have more.

HB 2132 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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