FINAL BILL REPORT

                 SHB 1931

                         C 161 L 91

                     Synopsis As Enacted

Brief Description:  Raising the limit on nonprofit raffles.

By House Committee on Commerce & Labor (originally sponsored by Representatives Brough, Grant, Brumsickle, Broback, Neher, Morris, Mielke, Cantwell, Chandler, Van Luven, D. Sommers, Holland, Wilson, Bowman, Mitchell, Ferguson, Wynne and Forner).

House Committee on Commerce & Labor

House Committee on Revenue

Senate Committee on Commerce & Labor

Background:  No taxes may be imposed on a charitable or nonprofit organization's bingo games, raffles, or amusement games when the gross income from all of these events does not exceed $5,000 per year.

Summary:  Taxes may be imposed on charitable or nonprofit raffles only on net receipts exceeding $10,000 dollars per year.  The lower limit for taxation of bingo and amusement games remains $5,000.

Votes on Final Passage:

House  98   0

Senate 38   0

Effective:  July 28, 1991