S-1046.1  _______________________________________________

                         SENATE BILL 5402

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Roach, Johnson, Sheldon, Bauer, Patterson and Haugen

Read first time 01/24/97.  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; 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 takes effect October 1, 1997.

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