S-3864.1                   _______________________________________________

                                                     SENATE BILL 6034

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State of Washington                              53rd Legislature                             1994 Regular Session

By Senator Snyder

Read first time 01/10/94.  Referred to Committee on Ways & Means.

Providing notice of taxes and limits on past-due tax recovery for religious, charitable, benevolent, and nonprofit service organizations.

          AN ACT Relating to the taxation of religious, charitable, benevolent, and nonprofit service corporations; and adding new sections to chapter 82.32 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.32 RCW to read as follows:

          The department shall develop and implement an effective method to provide notice at least biennially to all religious, charitable, benevolent, and nonprofit service organizations regarding the applicability of retail sales and use taxes, including specifically the provisions of WAC 458-20-169.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.32 RCW to read as follows:

          In a recovery of past-due taxes by the department from a religious, charitable, benevolent, or nonprofit service organization based on its activities in serving meals, conducting bazaars or rummage sales, or fund-raising drives or concessions, the amount is limited to the taxes due and payable for the year of the audit and the preceding calendar year only.

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