(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:
(a) Manufacturing fruit or vegetable products by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables; or
(b) Selling at wholesale fruit or vegetable products manufactured by the seller by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables and sold to purchasers who transport in the ordinary course of business the goods out of this state. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state.
(2)(a) "Fruit or vegetable products" means:
(i) Products comprised exclusively of fruits, vegetables, or both; and
(ii) Products comprised of fruits, vegetables, or both, and which may also contain water, sugar, salt, seasonings, preservatives, binders, stabilizers, flavorings, yeast, and similar substances. However, the amount of all ingredients contained in the product, other than fruits, vegetables, and water, may not exceed the amount of fruits and vegetables contained in the product measured by weight or volume.
(b) "Fruit or vegetable products" includes only products that are intended for human consumption as food or animal consumption as feed.
(3) A person claiming the exemption provided in this section must file a complete annual survey with the department under RCW 82.32.585.
(4) This section expires July 1, 2012.
[2010 1st sp.s. c 23 § 504; (2010 1st sp.s. c 23 § 503 expired June 10, 2010); 2010 c 114 § 111; 2006 c 354 § 3; 2005 c 513 § 1.]
Notes: Expiration date -- 2010 1st sp.s. c 23 §§ 503, 505, and 514: "Sections 503, 505, and 514 of this act expire June 10, 2010." [2010 1st sp.s. c 23 § 1711.]
Effective date -- 2010 1st sp.s. c 23 §§ 504, 506, and 515: "Sections 504, 506, and 515 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect June 10, 2010." [2010 1st sp.s. c 23 § 1712.]
Findings -- Intent -- 2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date -- 2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.
Effective dates -- 2006 c 354: See note following RCW 82.04.4268.
Effective dates -- 2005 c 513: "This act takes effect July 1, 2007, except for sections 1 through 3 of this act which are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2005, and section 5, chapter 513, Laws of 2005, which takes effect April 30, 2007." [2007 c 243 § 1; 2005 c 513 § 14.]