WA People
BILL · 2009–10 SESSION · LATEST VERSION 2ESSB 6143

SB 6143: Excise tax law modifications

Modifying excise tax laws to preserve funding for public schools, colleges, and universities, as well as other public systems essential for the safety, health, and security of all Washingtonians.

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.
  • Closes loopholes used to avoid use taxes and real estate excise taxes (REET).
  • Places an annual cap of $120 million on the first mortgage B&O tax deduction.
  • Eliminates the nonresident sales tax exemption.
  • Eliminates the direct seller's representative (DSR) B&O tax exemption on April 1, 2010.

From the Second Engrossed Substitute House Bill Report (2ESSB 6143), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 23, Laws of 2010, 1st Special Session
  1. IntroducedMar 30, 2009
  2. Out of committeeMar 6, 2010
  3. Passed SenateMar 7, 2010
  4. Passed HouseMar 8, 2010
  5. Governor
  6. LawApr 23, 2010
Prime sponsor
Margarita Prentice (D-11)
Introduced
March 30, 2009 in the Senate
Last action
April 23, 2010
Session law
Chapter 23, Laws of 2010, 1st Special Session
Budget
Makes appropriations · Has a fiscal note
Versions
SB 6143, 2ESSB 6143

AN ACT Relating to modifying excise tax laws to preserve funding for public schools, colleges, and universities, as well as other public systems essential for the safety, health, and security of all Washingtonians;

Sponsors

Prime sponsor: Margarita Prentice (D-11)

Votes

Senate · 3rd Reading & Final Passage

Passed March 7, 2010
Version voted on: 2ESSB 6143
25 Yea 23 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat25600
Republican01701
How each member voted

Excused (1)

Permalink to this vote

House · Final Passage as Amended by the House

March 8, 2010
Version voted on: 2ESSB 6143
52 Yea 45 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat52900
Republican03601
How each member voted

Yea (52)

Excused (1)

Permalink to this vote

Senate · 3rd Reading & Final Passage

March 19, 2010
Version voted on: 2ESSB 6143
25 Yea 18 Nay 0 Absent 6 Excused
PartyYeaNayAbsentExcused
Democrat25600
Republican01206
How each member voted
Permalink to this vote

House · Final Passage as Amended by the House

March 20, 2010
Version voted on: 2ESSB 6143
53 Yea 42 Nay 0 Absent 3 Excused
PartyYeaNayAbsentExcused
Democrat53602
Republican03601
How each member voted

Yea (53)

Excused (3)

Permalink to this vote

House · Final Passage as Recommended by the Conference Committee

April 10, 2010
Version voted on: 2ESSB 6143
52 Yea 44 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat52801
Republican03601
How each member voted

Yea (52)

Excused (2)

Permalink to this vote

Senate · Adopt report of the Conference Committee

April 12, 2010
Version voted on: 2ESSB 6143
25 Yea 21 Nay 0 Absent 3 Excused
PartyYeaNayAbsentExcused
Democrat25600
Republican01503
How each member voted

Excused (3)

Permalink to this vote

Senate · Final Passage as Recommended by Conference Committee

April 12, 2010
Version voted on: 2ESSB 6143
25 Yea 21 Nay 0 Absent 3 Excused
PartyYeaNayAbsentExcused
Democrat25600
Republican01503
How each member voted

Excused (3)

Permalink to this vote
9 other recorded votes (amendments, procedural motions)

Senate · Amendment Number 333 by Senator Benton, on Page 61, Line 13

March 6, 2010
Version voted on: 2ESSB 6143
22 Yea 26 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat52600
Republican17001
How each member voted

Excused (1)

Permalink to this vote

Senate · Amendment Number 330 by Senator Brandland, on Page 87, Line 28

March 6, 2010
Version voted on: 2ESSB 6143
20 Yea 26 Nay 1 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat32611
Republican17001
How each member voted

Absent (1)

Excused (2)

Permalink to this vote

Senate · Amendment Number 326 by Senator Honeyford, on Page 88, Line 4

March 6, 2010
Version voted on: 2ESSB 6143
23 Yea 24 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat62401
Republican17001
How each member voted

Excused (2)

Permalink to this vote

Senate · Amendment Number 325 by Senator Honeyford, on Page 93, Line 31

March 6, 2010
Version voted on: 2ESSB 6143
23 Yea 24 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat62401
Republican17001
How each member voted

Excused (2)

Permalink to this vote

House · Amendment 1566 by Parker (page 36, line 10)

March 8, 2010
Version voted on: 2ESSB 6143
46 Yea 51 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat115000
Republican35101
How each member voted

Nay (51)

Excused (1)

Permalink to this vote

House · Amendment 1550 by Orcutt (page 36, line 10)

March 8, 2010
Version voted on: 2ESSB 6143
44 Yea 53 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat85300
Republican36001
How each member voted

Nay (53)

Excused (1)

Permalink to this vote

House · Amendment 1552 by Hinkle (page 37, line 23)

March 8, 2010
Version voted on: 2ESSB 6143
42 Yea 55 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat65500
Republican36001
How each member voted

Nay (55)

Excused (1)

Permalink to this vote

House · 1551 Bailey Pg160 Ln 2

March 8, 2010
Version voted on: 2ESSB 6143
43 Yea 54 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat75400
Republican36001
How each member voted

Nay (54)

Excused (1)

Permalink to this vote

House · 1553 Hinkle Pg162 Ln 4

March 8, 2010
Version voted on: 2ESSB 6143
43 Yea 54 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat75400
Republican36001
How each member voted

Nay (54)

Excused (1)

Permalink to this vote

History

  1. Floor amendment(s) adopted. (2ESSB 6143)
  2. Read first time, rules suspended, and placed on second reading calendar. (2ESSB 6143)
  3. Third reading, passed; yeas, 25; nays, 23; absent, 0; excused, 1. (2ESSB 6143)
  4. Rules suspended. Placed on Third Reading. (2ESSB 6143)
  5. Passed to Rules Committee for second reading. (2ESSB 6143)
  6. Floor amendment(s) adopted. (2ESSB 6143)
  7. 1st substitute bill substituted. (2ESSB 6143)
  8. Placed on second reading by Rules Committee. (2ESSB 6143)
  9. WM - Majority; 1st substitute bill be substituted, do pass. (2ESSB 6143)
  10. Minority; do not pass. (2ESSB 6143)
  11. Minority; do not pass.
  12. WM - Majority; 1st substitute bill be substituted, do pass.
  13. Placed on second reading by Rules Committee.
  14. 1st substitute bill substituted.
  15. Passed to Rules Committee for second reading.
  16. By resolution, reintroduced and retained in present status.
  17. First reading, referred to Ways & Means.

SB 6143 in other sessions

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

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