ETA 2031 explains the tax-reporting responsibilities of camping clubs that charge initiation fees and dues for membership in the camping club. The ETA has been revised to explain how income received by camping clubs, whether from the sale of a membership, an annual periodic fee, or other charge, is sourced for retail sales tax purposes.

     A copy of this document is available via the internet at http://dor.wa.gov/content/FindALawOrRule/ETA/default.aspx or a request for a copy may be directed to Roseanna Hodson, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

© Washington State Code Reviser's Office