H-4639.1  _______________________________________________

                          HOUSE BILL 3093

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Representatives Honeyford, Clements, Chandler, Lisk and Skinner

Read first time 01/30/98.  Referred to Committee on Finance.

Providing tax exemptions for activities conducted for hop commodity commissions or boards.

    AN ACT Relating to the taxation of activities conducted for hop commodity commissions or boards; and adding a new section to chapter 82.04 RCW.

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 any nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop commodity board created by state statute or created under chapter 15.65 or 15.66 RCW if:  (1) The activity is approved by a referendum conducted by the commission or board; (2) the person is specified in information distributed by the commission or board for the referendum as a person who is to conduct the activity; and (3) the referendum is conducted in the manner prescribed by the statutes governing the commission or board for approving assessments or expenditures, or otherwise authorizing or approving activities of the commission or board.  As used in this section, "nonprofit organization" means an organization that is exempt from federal income tax under 26 U.S.C. 501(c)(5).

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