S-4149               _______________________________________________

                                                   SENATE BILL NO. 6643

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Senators Lee and Moore

Read first time 1/28/88 and referred to Committee on Ways & Means.

AN ACT Relating to business and occupation tax; and amending RCW 82.04.4282.

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

        Sec. 1.  Section 3, chapter 37, Laws of 1980 and RCW 82.04.4282 are each amended to read as follows:

          In computing tax there may be deducted from the measure of tax amounts derived from bona fide initiation fees, dues, contributions, donations, tuition fees, charges made to members of a trade organization for occupying space at trade shows or participating in other activities sponsored by the entity, charges made for operation of privately operated kindergartens, and endowment funds.  This paragraph shall not be construed to exempt any person, association, or society from tax liability upon selling tangible personal property or upon providing facilities or services for which a special charge is made to members or others.  If dues are in exchange for any significant amount of goods or services rendered by the recipient thereof to members without any additional charge to the member, or if the dues are graduated upon the amount of goods or services rendered, the value of such goods or services shall not be considered as a deduction hereunder.