H-4117.1  _______________________________________________

                    SUBSTITUTE HOUSE BILL 2341

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By House Committee on Revenue (originally sponsored by Representatives Romero, Cooke, Talcott, L. Thomas, Wood, Silver and Roland)

Read first time 02/07/94.

Exempting from the sales tax certain personal services provided by nonprofit youth organizations and government agencies.

    AN ACT Relating to a sales tax exemption for certain personal services provided by nonprofit and government agencies; amending RCW 82.08.0291; and providing an effective date.

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

    Sec. 1.  RCW 82.08.0291 and 1981 c 74 s 2 are each amended to read as follows:

    The tax imposed by RCW 82.08.020 shall not apply to the sale of amusement and recreation services, or personal services specified in RCW 82.04.050(3)(h), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization; nor shall the tax apply to physical fitness classes provided by a local government.

NEW SECTION. Sec. 2.  This act shall take effect July 1, 1994.

                            --- END ---