CERTIFICATION OF ENROLLMENT
SENATE
BILL 5402
Chapter 388, Laws of 1997
55th Legislature
1997 Regular Session
TAX EXEMPTIONS FOR NONPROFIT
CAMPS AND CONFERENCE CENTERS
EFFECTIVE DATE: 10/1/97
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Passed by the Senate April 11,
1997
YEAS 41 NAYS 0
 IRV
NEWHOUSE
President of the Senate
Passed by the House April 18, 1997
YEAS 95 NAYS 2
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CERTIFICATE
I, Mike O=Connell, Secretary of the Senate of the State of Washington, do hereby
certify that the attached is SENATE BILL 5402 as passed by the Senate
and the House of Representatives on the dates hereon set forth.
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CLYDE BALLARD
Speaker of the
House of Representatives
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 MIKE O'CONNELL
Secretary
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Approved May 15, 1997 Place Style On Codes
above, and Style Off Codes below.
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FILED
May 15, 1997 - 4:38 p.m.
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GARY LOCKE
Governor of the State of Washington
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Secretary of State
State of Washington
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_______________________________________________
SENATE
BILL 5402
_______________________________________________
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.
Passed the Senate April 11, 1997.
Passed the House April 18, 1997.
Approved by the Governor May
15, 1997.
Filed
in Office of Secretary of State May 15, 1997.