H-2398.1
HOUSE BILL 2269
State of Washington | 68th Legislature | 2024 Regular Session |
ByRepresentatives Cheney, Walsh, Low, Couture, Orcutt, Goehner, Sandlin, Waters, Barnard, Klicker, Volz, Hutchins, Chapman, and Caldier
Read first time 01/10/24.Referred to Committee on Finance.
AN ACT Relating to a sales and use tax exemption for clay targets used by nonprofit gun clubs; adding a new section to chapter
82.08 RCW; adding a new section to chapter
82.12 RCW; creating new sections; and providing expiration dates.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. It is the intent of the legislature to reinstate a tax preference that provides tax relief to nonprofit gun clubs on the purchase of clay targets used to provide recreational shooting activities to customers or members for a fee. A 2016 tax preference review conducted by the joint legislative audit and review committee indicated the tax preference successfully achieved its inferred objective of providing tax relief yet required clarification of legislative intent.
NEW SECTION. Sec. 2. A new section is added to chapter
82.08 RCW to read as follows:
(1) The tax levied by RCW
82.08.020 does not apply to the sales of clay targets purchased by a nonprofit gun club for use in providing the activity of clay target shooting for a fee.
(2) The exemption applies only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) This section expires January 1, 2035.
NEW SECTION. Sec. 3. A new section is added to chapter
82.12 RCW to read as follows:
(1) This chapter does not apply with respect to the use by a nonprofit gun club of clay targets that are provided while conducting the activity of clay target shooting for a fee.
(2) This section expires January 1, 2035.
NEW SECTION. Sec. 4. RCW 82.32.808 does not apply to this act. --- END ---