S-1344.1  _______________________________________________

                         SENATE BILL 5791

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Senators Snyder, Sheldon and Bauer

Read first time 02/07/95.  Referred to Committee on Ways & Means.

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; 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 RCW to read as follows:

    This chapter does not apply to amounts received by an 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 is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995.

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