82.08.0289  <<  82.08.0291 >>   82.08.02915

ExemptionsSales of amusement and recreation services or personal services by nonprofit youth organizationLocal government physical fitness classes.

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.


Effective date2015 c 169: See note following RCW 82.04.050.
Effective date1994 c 85: "This act shall take effect July 1, 1994." [ 1994 c 85 § 2.]
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