SENATOR MILLER announced  HB 133  (DEFINITION OF VALUE FOR                    
 FISHERIES TAX) to be up for consideration.                                    
                                                                               
 SENATOR MILLER announced a short recess and when they came                    
 back to order REPRESENTATIVE MOSES explained HB 133.                          
                                                                               
 SENATOR LEMAN wanted assurance the cost of transportation to                  
 a distant cannery would not be subject to the tax.                            
                                                                               
 PAUL DICK, Department of Revenue, said they are looking at the                
 price actually paid to the fisherman.  He clarified that he                   
 would look to see what kind of deliveries were normal practice                
 before allowing the exemption.                                                
                                                                               
 TAPE 93-21, SIDE B                                                            
 Number 580                                                                    
                                                                               
 REPRESENTATIVE MOSES said quite often fishermen are paid more                 
 for cannery delivery.  The fisherman would not make the                       
 delivery unless there was some profit.  But they should pay                   
 the tax based on the price at the point of delivery.                          
                                                                               
 JERRY MCCUNE, United Fishermen of Alaska, said all they want                  
 to do is get the value of the product when it is sold.  They                  
 want the ability to tax the bonuses, ice, etc. a fishermen                    
 gets as the complete value of the fish he sells.  The current                 
 law is unclear on this issue.                                                 
                                                                               
 SENATOR MILLER closed the public hearing on HB 133, stating                   
 that it would be back before the committee at its next                        
 meeting.  He adjourned the meeting at 4:40 p.m.