44.28.815 - Review of streamlined sales and use tax mitigation -- Report. - Washington Statutes

Review of streamlined sales and use tax mitigation — Report. (Expires July 1, 2011.)

(1) During calendar year 2010, the joint legislative audit and review committee shall review the mitigation provisions for local taxing jurisdictions under RCW 82.14.390 and 82.14.500 to determine the extent to which the mitigation provisions address the needs of local taxing jurisdictions for which the sourcing provisions in RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020 had the greatest fiscal impact. In conducting the study, the committee shall solicit input from the oversight committee created in RCW 82.14.500 and additional local taxing jurisdictions as the committee determines. The department of revenue and the state treasurer shall provide the committee with any data within their purview that the committee considers necessary to conduct the review. The committee shall report to the legislature the results of its findings, and any recommendations for changes to the mitigation provisions under RCW 82.14.390 and 82.14.500, by December 31, 2010.

     (2) The definitions in RCW 82.14.495 apply to this section.

     (3) This section expires July 1, 2011.

[2007 c 6 § 905.]

Notes: Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.

Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.