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               ENGROSSED SUBSTITUTE HOUSE BILL 1733

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State of Washington      54th Legislature     1995 Regular Session

By House Committee on Finance (originally sponsored by Representatives Boldt, Padden, B. Thomas, D. Schmidt, Cooke, Stevens, L. Thomas and Goldsmith)

Read first time 03/06/95.

Providing tax exemptions for nonprofit camps and conferences.

    AN ACT Relating to tax exemptions for nonprofit camps and nonprofit conference centers; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; and providing an effective date.

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:

    This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3):

    (1) Lodging, conference and meeting rooms, camping facilities, parking, and similar licenses to use real property;

    (2) Food and meals;

    (3) Books, tapes, and other products that are available exclusively to the participants at the camp, conference, or meeting and are not available to the public at large.

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 a sale made at a camp or conference center if the gross income from the sale is exempt under section 1 of this act.

NEW SECTION. Sec. 3.  This act shall take effect July 1, 1996.

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