2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.205 Exemptions—Clay targets.
RCW 82.08.205 Exemptions—Clay targets. (Expires July 1, 2017.)
(1) The tax levied by RCW 82.08.020 does not apply to 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 is available 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. For sellers who electronically file their taxes, the department must provide a separate tax reporting line for exemption amounts claimed under this section.
(3) This section expires July 1, 2017.
[2013 2nd sp.s. c 13 § 402.]
NOTES:
Intent—2013 2nd sp.s. c 13: "The legislature intends for the tax preferences in sections 402 and 403 of this act to be temporary in order for the legislature to assess the actual fiscal impact of the tax preferences to ensure that they reasonably conform with the fiscal estimate provided in the legislation's fiscal note. It is not the legislature's intent to establish a broad policy of providing sales and use tax exemptions for business consumables used by businesses in the provision of services to customers." [2013 2nd sp.s. c 13 § 401.]
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
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