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SENATE
BILL 5402
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Passed
Legislature - 1997 Regular Session
State of Washington 55th
Legislature 1997 Regular Session
By
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.
