Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.363 Exemptions -- Camp or conference center -- Items sold or furnished by nonprofit organization

§ 82.04.363. Exemptions -- Camp or conference center -- Items sold or furnished by nonprofit organization

This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3):

(1) Lodging, conference and meeting rooms, camping facilities, parking, and similar licenses to use real property;

(2) Food and meals;

(3) Books, tapes, and other products that are available exclusively to the participants at the camp, conference, or meeting and are not available to the public at large.

[1997 c 388 § 1.]

Notes:
     Effective date -- 1997 c 388: "This act takes effect October 1, 1997." [1997 c 388 § 3.]

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Last modified: April 7, 2009