WA People
BILL · 2015–16 SESSION · LATEST VERSION ESSB 6138

SB 6138: Tax pref elim and compliance

Increasing state revenue through improved compliance methods and eliminating tax preferences for royalties and certain manufacturing equipment.

Summary

  • Eliminates the preferential Business and Occupation tax rate (B&O) of 0.484 percent for royalty income.
  • Authorizes additional methods of establishing nexus for purposes of collecting B&O and retail sales taxes.
  • Clarifies the sales and use tax exemption for manufacturing machinery and equipment to include prewritten software that is delivered electronically.
  • Eliminates the sales and use tax exemption for manufacturing machinery and equipment for certain individuals.
  • Increases the penalties for late tax payments by four percent.

From the Engrossed Substitute House Bill Report (ESSB 6138), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 5, Laws of 2015, 3rd Special Session
  1. IntroducedJun 25, 2015
  2. Out of committeeJun 27, 2015
  3. Passed SenateJun 30, 2015
  4. Passed HouseJun 30, 2015
  5. GovernorJul 1, 2015
  6. LawJul 1, 2015
Prime sponsor
Andy Hill (R-45)
Introduced
June 25, 2015 in the Senate
Last action
July 1, 2015
Session law
Chapter 5, Laws of 2015, 3rd Special Session
Budget
Has a fiscal note
Versions
SB 6138, ESSB 6138

AN ACT Relating to increasing state revenue through improved compliance methods and eliminating tax preferences for royalties and certain manufacturing equipment;

Sponsors

Prime sponsor: Andy Hill (R-45)

Votes

Senate · 3rd Reading & Final Passage

Passed June 30, 2015
Version voted on: ESSB 6138
35 Yea 10 Nay 0 Absent 4 Excused
PartyYeaNayAbsentExcused
Democrat21102
Republican14902
How each member voted
Permalink to this vote

House · Final Passage

Passed June 30, 2015
Version voted on: ESSB 6138
60 Yea 38 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat51000
Republican93800
How each member voted

Yea (60)

Permalink to this vote

History

  1. Effective date 8/1/2015*. (ESSB 6138)
  2. Chapter 5, 2015 Laws 3rd Special Session. (ESSB 6138)
  3. Governor signed. (ESSB 6138)
  4. Delivered to Governor. (ESSB 6138)
  5. President signed. (ESSB 6138)
  6. Speaker signed. (ESSB 6138)
  7. Third reading, passed; yeas, 60; nays, 38; absent, 0; excused, 0. (ESSB 6138)
  8. Read first time, rules suspended, and placed on second reading calendar. (ESSB 6138)
  9. Rules suspended. Placed on Third Reading. (ESSB 6138)
  10. Third reading, passed; yeas, 35; nays, 10; absent, 0; excused, 4. (ESSB 6138)
  11. Rules suspended. Placed on Third Reading. (ESSB 6138)
  12. Floor amendment(s) adopted. (ESSB 6138)
  13. 1st substitute bill substituted. (ESSB 6138)
  14. 1st substitute bill substituted.
  15. By resolution, reintroduced and retained in present status. (ESSB 6138)
  16. Placed on second reading by Rules Committee. (ESSB 6138)
  17. Placed on second reading by Rules Committee.
  18. By resolution, reintroduced and retained in present status.
  19. Passed to Rules Committee for second reading. (ESSB 6138)
  20. Passed to Rules Committee for second reading.
  21. WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 6138)
  22. Minority; without recommendation. (ESSB 6138)
  23. Minority; without recommendation.
  24. WM - Majority; 1st substitute bill be substituted, do pass.
  25. First reading, referred to Ways & Means.

SB 6138 in other sessions

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

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