Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.338 Exemptions -- Hop commodity commission or hop commodity board business

§ 82.04.338. Exemptions -- Hop commodity commission or hop commodity board business

This chapter does not apply to any nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop commodity board created by state statute or created under chapter 15.65 or 15.66 RCW if: (1) The activity is approved by a referendum conducted by the commission or board; (2) the person is specified in information distributed by the commission or board for the referendum as a person who is to conduct the activity; and (3) the referendum is conducted in the manner prescribed by the statutes governing the commission or board for approving assessments or expenditures, or otherwise authorizing or approving activities of the commission or board. As used in this section, "nonprofit organization" means an organization that is exempt from federal income tax under 26 U.S.C. [Sec.] 501(c)(5).

[1998 c 200 § 1.]

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Last modified: April 7, 2009