2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.0291 Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.
RCW 82.08.0291 Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes. (Effective until January 1, 2016.)
The tax imposed by RCW 82.08.020 shall not apply to the sale of amusement and recreation services, or personal services specified in RCW 82.04.050(3)(g), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization; nor shall the tax apply to physical fitness classes provided by a local government.
[2000 c 103 § 8; 1994 c 85 § 1; 1981 c 74 § 2.]
NOTES:
Effective date—1994 c 85: "This act shall take effect July 1, 1994." [1994 c 85 § 2.]
RCW 82.08.0291
Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes. (Effective January 1, 2016.)
The tax imposed by RCW 82.08.020 does not apply to sales defined as a sale at retail and retail sale under RCW 82.04.050 (3)(g) or (15), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization; and the tax does not apply to physical fitness classes provided by a local government.
[2015 c 169 § 4; 2000 c 103 § 8; 1994 c 85 § 1; 1981 c 74 § 2.]
NOTES:
Effective date—2015 c 169: See note following RCW 82.04.050.
Effective date—1994 c 85: "This act shall take effect July 1, 1994." [1994 c 85 § 2.]
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