H-2776.1  _______________________________________________

                          HOUSE BILL 2418

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State of Washington      53rd Legislature     1994 Regular Session

By Representatives G. Fisher, Flemming, Wineberry, Ballard, Mielke, Rayburn, Dellwo, Sheahan, Brown, Lemmon, Riley, Orr, Lisk, Schoesler, Zellinsky, Sheldon, Mastin, Silver, Grant, Padden, Bray, Linville, Morris, Dunshee, Karahalios, Brumsickle, King, Cothern, Carlson, Kremen, Shin, Romero, R. Johnson, Eide, H. Myers, Basich, Wolfe, Pruitt, Foreman, Fuhrman, Brough, Johanson, J. Kohl, Holm, Jones, Kessler, Springer, Leonard, Quall, Heavey, Van Luven, Ogden, Schmidt, Scott, Talcott, Thibaudeau, Anderson, Edmondson, Appelwick, G. Cole, Valle, Campbell, B. Thomas, Cooke, Stevens, Wood, Forner, Dyer, Backlund, Chandler, Conway, Patterson, Tate and Roland

Read first time 01/14/94.  Referred to Committee on Revenue.

Exempting from the sales tax certain personal services provided by nonprofit youth organizations.

    AN ACT Relating to a sales tax exemption for certain personal services by a nonprofit youth organization; amending RCW 82.08.0291; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 82.08.0291 and 1981 c 74 s 2 are each amended to read as follows:

    The tax imposed by RCW 82.08.020 shall not apply to the sale of amusement and recreation services, or personal services specified in RCW 82.04.050(3), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization.

NEW SECTION. Sec. 2.  This act shall take effect July 1, 1994.

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