6438-S AMS FAIN S4732.1
SSB 6438 - S AMD 628
By Senator Fain
On page 4, line 40, after "group" insert "that:
(i)(A) Is exempt from federal income taxation under 26 U.S.C. Sec. 501(c) of the federal internal revenue code as it exists on the effective date of this section; or
(B) Is registered as a charity with the Washington secretary of state under chapter 19.09 RCW, whether such registration is required by law or voluntary;
(ii) Has as its primary purpose the prevention of abuse, neglect, cruelty, exploitation, or homelessness of animals; and
(iii) Exclusively obtains dogs, cats, or other animals for placement that are stray or abandoned; surrendered or relinquished by animal owners or caretakers; transferred from other animal rescue organizations; or born in the care of such animal rescue group other than through intentional breeding by the animal rescue group"
EFFECT: Clarifies that animal rescue nonprofits do not have to collect sales tax on their pet adoption fees.
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