(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:
(a) Manufacturing dairy products; or
(b) Selling manufactured dairy products 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) "Dairy products" means dairy products that as of September 20, 2001, are identified in 21 C.F.R., chapter 1, parts 131, 133, and 135, including byproducts from the manufacturing of the dairy products such as whey and casein.
(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 c 114 § 112; 2006 c 354 § 1.]
Notes: Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.
Effective dates -- 2006 c 354: "(1) Except as otherwise provided in this section, this act takes effect July 1, 2006.
(2) Sections 6 through 9 and 11 of this act take effect July 1, 2007.
(3) Sections 12 and 13 of this act take effect July 1, 2012." [2006 c 354 § 18.]