WA People
BILL · 2011–12 SESSION · LATEST VERSION ESHB 1346

HB 1346: Tax law changes

Making tax law changes that do not create any new or broaden any existing tax preferences as defined in RCW 43.136.021 or increase any person's tax burden.

Summary

  • Clarifies that a person who has a substantial nexus in Washington in any tax year will be deemed to have a substantial nexus with the state for the following tax year.
  • Clarifies a seller has no obligation to collect use tax if the United States Constitution or federal law prohibits Washington from requiring the person to collect use tax.
  • Repeals two redundant tax incentive annual study and report statutes.
  • Requires the Department of Revenue to update the January 2012 tax exemption report only for tax exemptions impacting state revenue.

From the Engrossed Substitute House Bill Report (ESHB 1346), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 20, Laws of 2011, 1st Special Session
  1. IntroducedJan 19, 2011
  2. Out of committeeFeb 16, 2011
  3. Passed HouseMar 5, 2011
  4. Passed SenateMay 25, 2011
  5. GovernorJun 7, 2011
  6. LawJun 7, 2011
Prime sponsor
Ross Hunter (D-48)
Introduced
January 19, 2011 in the House
Last action
June 7, 2011
Session law
Chapter 20, Laws of 2011, 1st Special Session
Requested by
State agency
Budget
Has a fiscal note
Versions
HB 1346, ESHB 1346

AN ACT Relating to making changes to laws administered by the department of revenue that do not create any new or broaden any existing tax preference as defined in RCW 43.136.021 or increase any person's tax burden;

Sponsors

Prime sponsor: Ross Hunter (D-48)

Votes

House · Final Passage

Passed March 5, 2011
Version voted on: ESHB 1346
58 Yea 39 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat56000
Republican23901
How each member voted

Yea (58)

Excused (1)

Permalink to this vote

House · Final Passage

Passed May 22, 2011
Version voted on: ESHB 1346
53 Yea 38 Nay 0 Absent 7 Excused
PartyYeaNayAbsentExcused
Democrat53102
Republican03705
How each member voted

Yea (53)

Permalink to this vote

Senate · 3rd Reading & Final Passage

Passed May 25, 2011
Version voted on: ESHB 1346
43 Yea 0 Nay 2 Absent 4 Excused
PartyYeaNayAbsentExcused
Democrat22023
Republican21001
How each member voted

Absent (2)

Excused (4)

Permalink to this vote

History

  1. Governor signed. (ESHB 1346)
  2. Effective date 8/24/2011. (ESHB 1346)
  3. Chapter 20, 2011 Laws 1st Special Session. (ESHB 1346)
  4. President signed. (ESHB 1346)
  5. Speaker signed. (ESHB 1346)
  6. Third reading, passed; yeas, 43; nays, 0; absent, 2; excused, 4. (ESHB 1346)
  7. Rules suspended. Placed on Third Reading. (ESHB 1346)
  8. Delivered to Governor. (ESHB 1346)
  9. Placed on second reading by Rules Committee. (ESHB 1346)
  10. Passed to Rules Committee for second reading. (ESHB 1346)
  11. WM - Majority; do pass. (ESHB 1346)
  12. First reading, referred to Ways & Means. (ESHB 1346)
  13. Returned to second reading for amendment. (ESHB 1346)
  14. Rules suspended. (ESHB 1346)
  15. Rules suspended. Placed on Third Reading. (ESHB 1346)
  16. Third reading, passed; yeas, 53; nays, 38; absent, 0; excused, 7. (ESHB 1346)
  17. Rules Committee relieved of further consideration. Placed on third reading. (ESHB 1346)
  18. By resolution, reintroduced and retained in present status. (ESHB 1346)
  19. Referred to Rules. (ESHB 1346)
  20. By resolution, returned to House Rules Committee for third reading. (ESHB 1346)
  21. Placed on second reading by Rules Committee. (ESHB 1346)
  22. Passed to Rules Committee for second reading. (ESHB 1346)
  23. Minority; without recommendation. (ESHB 1346)
  24. WM - Majority; do pass. (ESHB 1346)
  25. First reading, referred to Ways & Means. (ESHB 1346)
  26. Third reading, passed; yeas, 58; nays, 39; absent, 0; excused, 1. (ESHB 1346)
  27. Rules suspended. Placed on Third Reading. (ESHB 1346)
  28. Floor amendment(s) adopted. (ESHB 1346)
  29. 1st substitute bill substituted. (ESHB 1346)
  30. 1st substitute bill substituted.
  31. Rules Committee relieved of further consideration. Placed on second reading. (ESHB 1346)
  32. Rules Committee relieved of further consideration. Placed on second reading.
  33. Passed to Rules Committee for second reading. (ESHB 1346)
  34. Passed to Rules Committee for second reading.
  35. WAYS - Majority; 1st substitute bill be substituted, do pass. (ESHB 1346)
  36. Minority; do not pass. (ESHB 1346)
  37. Minority; do not pass.
  38. WAYS - Majority; 1st substitute bill be substituted, do pass.
  39. WAYS - Executive action taken by committee.
  40. First reading, referred to Ways & Means.

HB 1346 in other sessions

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

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