S-2289               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 6002

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators McDermott, Owen, Craswell, Moore and Pullen)

Read first time 3/4/87.

AN ACT Relating to the excise taxation of amounts received for camping, conference, and recreational services; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an effective date; 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 RCWto read as follows:

          In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit organization for camping, conference, and recreational services provided by the organization or for the use of the organization's camping, conference, and recreational facilities.

          For purposes of this section, "nonprofit organization" means a nonprofit organization exempt from property tax under RCW 84.36.030.

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

          The tax levied by RCW 82.08.020 shall not apply to the sales of camping, conference, and recreational services by nonprofit organizations, as defined in section 1 of this act.

NEW SECTION. Sec. 3.  A new section is added to chapter 82.12 RCW to read as follows:

          The provisions of this chapter shall not apply in respect to the use of services exempt from sales tax under section 2 of this act.

NEW SECTION. Sec. 4.     This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1987.