WA People
BILL · 2009–10 SESSION · LATEST VERSION SHB 3191

HB 3191: Excise tax laws

Modifying Washington state excise tax laws to create jobs and to preserve funding for education, public safety, health care, and safety net services for elderly, disabled, and vulnerable people.

Summary

  • Provides a statutory method for determining whether service businesses have substantial nexus for the purpose of imposing state business and occupation (B&O) taxes.
  • Establishes a gross receipts, single-factor apportionment formula for allocating service and royalty income to Washington.
  • Allows the Department of Revenue (DOR) to disregard certain transactions intended to disguise income, disguise the purchase or sale of property, or avoid use tax.
  • Closes loopholes used to avoid use taxes and real estate excise taxes (REET).
  • Places an annual cap of $100 million on the first mortgage B&O tax deduction.
  • Eliminates the nonresident sales tax exemption.

From the House Bill Report (HB 3191), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · stalled on the House floor
  1. IntroducedFeb 28, 2010
  2. Out of committeeMar 3, 2010
  3. Passed Housestopped here
  4. Passed Senate
  5. Governor
  6. Law
Prime sponsor
Ross Hunter (D-48)
Introduced
February 28, 2010 in the House
Last action
April 12, 2010
Budget
Has a fiscal note
Versions
HB 3191, SHB 3191

AN ACT Relating to modifying Washington state excise tax laws to create jobs and to preserve funding for education, public safety, health care, and safety net services for elderly, disabled, and vulnerable people;

Sponsors

Prime sponsor: Ross Hunter (D-48)

2 co-sponsors (2 Democrats, 0 Republicans)

Steve Conway D-29Bob Hasegawa D-11

Votes

No recorded floor votes.

History

  1. Returned to Rules Committee for second reading. (SHB 3191)
  2. Returned to Rules Committee for second reading.
  3. Rules Committee relieved of further consideration. Placed on second reading. (SHB 3191)
  4. Rules Committee relieved of further consideration. Placed on second reading.
  5. By resolution, reintroduced and retained in present status. (SHB 3191)
  6. By resolution, reintroduced and retained in present status.
  7. Returned to Rules Committee for second reading. (SHB 3191)
  8. Returned to Rules Committee for second reading.
  9. Placed on second reading. (SHB 3191)
  10. Placed on second reading.
  11. FIN - Majority; 1st substitute bill be substituted, do pass. (SHB 3191)
  12. Minority; do not pass. (SHB 3191)
  13. Minority; do not pass.
  14. FIN - Majority; 1st substitute bill be substituted, do pass.
  15. FIN - Executive action taken by committee.
  16. First reading, referred to Finance.

HB 3191 in other sessions

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

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