S-4894               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 6643

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Senate Committee on Ways and Means (originally sponsored by Senators Lee and Moore

Read first time 2/8/88.

AN ACT Relating to business and occupation tax; adding a new section to chapter 82.04 RCW; and declaring an emergency.

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:

          A nonprofit trade or professional organization that registers or has registered with the department of revenue by July 1, 1988, shall be absolved of any liability for taxes due from the organization and unpaid under this title for taxes due prior to the date of registration or the effective date of this section, whichever is earlier, on charges made to members for occupying space at trade shows or participating in other activities sponsored by the entity.

NEW SECTION. Sec. 2.     This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately.