H-2880.1          _______________________________________________

 

                            SUBSTITUTE HOUSE BILL 2187

                  _______________________________________________

 

State of Washington              52nd Legislature             1991 Regular Session

 

By House Committee on Revenue (originally sponsored by Representatives O'Brien, Dellwo, Brough, Anderson, May, Kremen, Beck, Zellinsky, Miller, Day, Basich, Riley, R. King, Rasmussen, Prentice, Ferguson, Padden, Broback, Ballard, Edmondson, Brumsickle, P. Johnson, Bowman, Wynne, Mielke, Casada, Nealey, Van Luven, Fuhrman, Holland, Wilson, Schmidt, Neher, Lisk, Rayburn, Scott, Roland, Ogden, Orr, Haugen, Jacobsen, Cole, Pruitt, McLean, Tate, Morton, Valle, Dorn, Heavey, Franklin, Cantwell and Leonard).

 

Read first time April 12, 1991.  Referred to Committee on Revenue.Exempting nonprofit organization auctions from excise tax.


     AN ACT Relating to auctions conducted by nonprofit organizations; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; and declaring an emergency.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

     NEW SECTION.  Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

     (1) This chapter does not apply to amounts received by a public benefit nonprofit organization from sales at an auction that the organization conducts or participates in, if:

     (a) The organization does not conduct or participate in more than one auction per year; and

     (b) The auction does not extend over a period of more than two days.

     (2) As used in this section, "public benefit nonprofit organization" means an organization exempt from tax under section 501(c)(3) of the federal internal revenue code, as in effect on January 1, 1991, or a subsequent date provided by the director by rule consistent with the purpose of this section.

 

     NEW SECTION.  Sec. 2.  A new section is added to chapter 82.08 RCW to read as follows:

     (1) The tax levied by RCW 82.08.020 does not apply to sales made by a public benefit nonprofit organization at an auction that the organization conducts or participates in, if:

     (a) The organization does not conduct or participate in more than one auction per year; and

     (b) The auction does not extend over a period of more than two days.

     (2) As used in this section, "public benefit nonprofit organization" means an organization exempt from tax under section 501(c)(3) of the federal internal revenue code, as in effect on January 1, 1991, or a subsequent date provided by the director by rule consistent with the purpose of this section.

 

     NEW SECTION.  Sec. 3.      This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.